Section 275.62 — Tax Levies; Report To The Commissioner Of Revenue.
275.62 TAX LEVIES; REPORT TO THE COMMISSIONER OF REVENUE. Subdivision 1. Report on taxes levied. The commissioner of revenue shall establish procedures for the annual reporting of local government levies. Each local governmental unit shall submit a report to the commissioner by December 30 of the year in which the tax is levied. The report […]
Section 275.70 — Levy Limitations; Definitions.
275.70 LEVY LIMITATIONS; DEFINITIONS. Subdivision 1. MS 1998 [Expired] Subdivision 1. Application. For the purposes of sections 275.70 to 275.74, the following terms have the meanings given them, unless provided otherwise. Subd. 2. MS 1998 [Expired] Subd. 2. Implicit price deflator. “Implicit price deflator” means the implicit price deflator for government consumption expenditures and gross […]
Section 275.71 — Levy Limits.
275.71 [Expired] 275.71 LEVY LIMITS. Subdivision 1. MS 1998 [Expired] Subdivision 1. Limit on levies. Notwithstanding any other provision of law or municipal charter to the contrary which authorize ad valorem taxes in excess of the limits established by sections 275.70 to 275.74, the provisions of this section apply to local governmental units for all […]
Section 275.72 — Levy Limit Adjustments For Consolidation And Annexation.
275.72 MS 1998 [Expired] 275.72 LEVY LIMIT ADJUSTMENTS FOR CONSOLIDATION AND ANNEXATION. Subdivision 1. Adjustments for consolidation. If all of the area included in two or more local governmental units is consolidated, merged, or otherwise combined to constitute a single governmental unit, the levy limit base for the resulting governmental unit in the first levy […]
Section 275.73 — Elections For Additional Levies.
275.73 MS 1998 [Expired] 275.73 ELECTIONS FOR ADDITIONAL LEVIES. Subdivision 1. Additional levy authorization. Notwithstanding the provisions of sections 275.70 to 275.72, but subject to other law or charter provisions establishing other limitations on the amount of property taxes a local governmental unit may levy, a local governmental unit may levy an additional levy in […]
Section 275.74 — State Regulation Of Levies.
275.74 MS 1998 [Expired] 275.74 STATE REGULATION OF LEVIES. Subdivision 1. Calculation and notification. The commissioner of revenue shall make all necessary calculations for determining levy limits for local governmental units and notify the affected governmental units of their levy limits directly by September 1 of each levy year. The local governmental units shall, upon […]
Section 275.75 — Charter Exemption For Aid Loss.
275.75 CHARTER EXEMPTION FOR AID LOSS. Notwithstanding any other provision of a municipal charter that limits ad valorem taxes to a lesser amount, or that would require voter approval for any increase, the governing body of a municipality may by resolution increase its levy in any year by an amount equal to its special levies […]
Section 275.761 — Maintenance Of Effort Requirements Reduced.
275.761 MAINTENANCE OF EFFORT REQUIREMENTS REDUCED. (a) Notwithstanding any law to the contrary and except as provided in paragraphs (b) and (c), the amounts required to be expended under the maintenance of effort requirements for counties under sections 134.34, 245.4835, 256F.10, and 256F.13, are reduced to 90 percent of the amounts required for 2011. (b) […]
Section 275.27 — Contracts In Excess Void; Liability Of Officers.
275.27 CONTRACTS IN EXCESS VOID; LIABILITY OF OFFICERS. It shall be unlawful for the authorities of any county, town, city, or school district, unless expressly authorized by law, to contract any debt or incur any pecuniary liability for the payment of either the principal or the interest of which, during the current or any subsequent […]
Section 275.28 — Tax Lists.
275.28 TAX LISTS. Subdivision 1. Auditor to make. The county auditor shall make out the tax lists according to the prescribed form, and to correspond with the assessment districts. The rate percent necessary to raise the required amount of the various taxes shall be calculated on the net tax capacity of property as determined by […]