Section 275.14 — Census.
275.14 CENSUS. The population of a school district must be as certified by the Department of Education from the most recent federal census. In any year in which no federal census is taken pursuant to law in any school district affected by sections 124D.20 and 124D.531 a population estimate may be made and submitted to […]
Section 275.16 — County Auditor To Fix Amount Of Levy.
275.16 COUNTY AUDITOR TO FIX AMOUNT OF LEVY. If any such municipality shall return to the county auditor a levy greater than permitted by chapters 123A, 123B, 124D, 126C, and 136C, sections 275.124 to 275.16, and 275.70 to 275.74, such county auditor shall extend only such amount of taxes as the limitations herein prescribed will […]
Section 275.26 — Excessive Levy; Injunction.
275.26 EXCESSIVE LEVY; INJUNCTION. When any county board shall levy taxes for any purpose in excess of the amount allowed by law, any taxpayer thereby affected, personally and for all other interested taxpayers in the county, may bring an action against the treasurer, the auditor, and the board of such county, to enjoin the collection […]
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 […]
Section 275.48 — Additional Tax Levies In Certain Taxing Districts.
275.48 ADDITIONAL TAX LEVIES IN CERTAIN TAXING DISTRICTS. When by virtue of chapter 278, sections 270C.86, 375.192, or otherwise, the net tax capacity of a city or township for a taxable year is reduced after the taxes for the year have been spread by the county auditor, and when the local tax rate determined by […]
Section 275.60 — Levy Or Bond Referendum; Ballot Notice.
275.60 LEVY OR BOND REFERENDUM; BALLOT NOTICE. (a) Notwithstanding any general or special law or any charter provisions, but subject to section 126C.17, subdivision 9, any question submitted to the voters by any local governmental subdivision at a general or special election after June 8, 1995, authorizing a property tax levy or tax rate increase, […]
Section 275.61 — Voter-approved Levy; Market Value.
275.61 VOTER-APPROVED LEVY; MARKET VALUE. Subdivision 1. Market value. (a) For local governmental subdivisions other than school districts, any levy approved by the voters at a general or special election shall be levied against the referendum market value of all taxable property within the governmental subdivision, as defined in section 126C.01, subdivision 3. Any levy […]
Section 275.02 — State Levy For Bonded Debt; Certification Of Tax Rate.
275.02 STATE LEVY FOR BONDED DEBT; CERTIFICATION OF TAX RATE. A state tax for bonded debt pursuant to the Minnesota Constitution, article XI, shall be levied on the tax capacity of all taxable property in the state. The rate of the tax shall be certified by the state auditor to each county auditor on or […]
Section 275.025 — State General Tax.
275.025 STATE GENERAL TAX. Subdivision 1. Levy amount. The state general levy is levied against commercial-industrial property and seasonal residential recreational property, as defined in this section. The state general levy for commercial-industrial property is $716,990,000 for taxes payable in 2023 and thereafter. The state general levy for seasonal-recreational property is $41,690,000 for taxes payable […]