1997 Minnesota Statutes

     275.07 City, town, county, and school district taxes. 

    Subdivision 1.  The taxes voted by cities, counties, school 
 districts, and special districts shall be certified by the 
 proper authorities to the county auditor on or before five 
 working days after December 20 in each year.  A town must 
 certify the levy adopted by the town board to the county auditor 
 by September 15 each year.  If the town board modifies the levy 
 at a special town meeting after September 15, the town board 
 must recertify its levy to the county auditor on or before five 
 working days after December 20.  The taxes certified shall not 
 be reduced by the county auditor by the aid received under 
 section 273.1398, subdivision 2, but shall be reduced by the 
 county auditor by the aid received under section 273.1398, 
 subdivision 3.  If a city, town, county, school district, or 
 special district fails to certify its levy by that date, its 
 levy shall be the amount levied by it for the preceding year. 

    Subd. 1a.    Application of limitations.  Any limitation 
 upon the amount that may be levied by a local taxing 
 jurisdiction shall apply to the sum of the levy as certified 
 under subdivision 1 plus the certified homestead and 
 agricultural credit aid amount under section 273.1398, 
 subdivision 2, unless the commissioner of revenue certifies to 
 the county auditor that the limitation applies to the levy under 
 subdivision 1 only. 

    Subd. 2.  In school districts lying in more than one 
 county, the clerk shall certify the tax levied to the auditor of 
 the county in which the administrative offices of the school 
 district are located. 

    Subd. 3. Repealed, 1993 c 375 art 4 s 21 

    Subd. 4.    Report to commissioner.  (a) On or before 
 October 8 of each year, the county auditor shall report to the 
 commissioner of revenue the proposed levy certified by local 
 units of government under section 275.065, subdivision 1.  If 
 any taxing authorities have notified the county auditor that 
 they are in the process of negotiating an agreement for sharing, 
 merging, or consolidating services but that when the proposed 
 levy was certified under section 275.065, subdivision 1c, the 
 agreement was not yet finalized, the county auditor shall supply 
 that information to the commissioner when filing the report 
 under this section and shall recertify the affected levies as 
 soon as practical after October 10. 

    (b) On or before January 15 of each year, the county 
 auditor shall report to the commissioner of revenue the final 
 levy certified by local units of government under subdivision 1. 

    (c) The levies must be reported in the manner prescribed by 
 the commissioner.  The reports must show a total levy and the 
 amount of each special levy. 

    HIST: (2058) RL s 869; 1973 c 123 art 5 s 7; 1977 c 423 art 4 
 s 5; 1978 c 764 s 101; 1987 c 268 art 6 s 36; art 7 s 40; 1988 c 
 719 art 5 s 31,32; 1989 c 277 art 2 s 37; 1Sp1989 c 1 art 3 s 
 23; art 4 s 1,2; art 9 s 39,40; 1990 c 480 art 7 s 17; 1990 c 
 604 art 3 s 27,28; art 4 s 5; 1993 c 375 art 3 s 25,26; art 4 s 
 6,7; 1Sp1993 c 1 art 2 s 6; 1994 c 416 art 1 s 65; 1994 c 465 
 art 3 s 73; 1995 c 264 art 11 s 6; 1996 c 471 art 3 s 19; 1997 c 
 231 art 4 s 9