Section 275.065 — Proposed Property Taxes; Notice.
275.065 PROPOSED PROPERTY TAXES; NOTICE. Subdivision 1. Proposed levy. (a) Notwithstanding any law or charter to the contrary, on or before September 30, each county, home rule charter or statutory city, town, and special taxing district, excluding the Metropolitan Council and the Metropolitan Mosquito Control Commission, shall certify to the county auditor the proposed property […]
Section 275.066 — Special Taxing Districts; Definition.
275.066 SPECIAL TAXING DISTRICTS; DEFINITION. For the purposes of property taxation and property tax state aids, the term “special taxing districts” includes the following entities: (1) watershed districts under chapter 103D; (2) sanitary districts under sections 442A.01 to 442A.29; (3) regional sanitary sewer districts under sections 115.61 to 115.67; (4) regional public library districts under […]
Section 275.067 — Special Taxing Districts; Organization Date; Certification Of Levy Or Special Assessments.
275.067 SPECIAL TAXING DISTRICTS; ORGANIZATION DATE; CERTIFICATION OF LEVY OR SPECIAL ASSESSMENTS. Special taxing districts as defined in section 275.066 organized on or before July 1 in the current calendar year, and special taxing districts organized in a prior year that have not previously certified a levy to the county auditor, are allowed to certify […]
Section 275.07 — City, Town, County, And School District Taxes.
275.07 CITY, TOWN, COUNTY, AND SCHOOL DISTRICT TAXES. Subdivision 1. Certification of levy. (a) Except as provided under paragraph (b), 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 […]
Section 275.075 — Omission By Inadvertence; Correction.
275.075 OMISSION BY INADVERTENCE; CORRECTION. Whenever the amount of taxes as levied and certified by the tax levying body of any county, city, town, special taxing district, or school district has not been, as the result of error, inadvertence, or from the estimates as provided in section 275.08, by the county auditor extended and spread […]
Section 275.077 — Errors By County Auditor Affecting Township Levy.
275.077 ERRORS BY COUNTY AUDITOR AFFECTING TOWNSHIP LEVY. Subdivision 1. Error in recording levy. If an error is made by a county auditor in recording the levy of a township lower than the levy certified by the township, the governing body of the county in which the error was made shall appropriate and disburse to […]
Section 275.079 — County Auditor To Calculate Tax Rate.
275.079 COUNTY AUDITOR TO CALCULATE TAX RATE. The county auditor shall calculate the tax rate necessary to raise the required amount of the various taxes on the net tax capacity of all property as returned by the commissioner and the State Board of Equalization. History: 2005 c 151 art 1 s 97
Section 275.08 — Auditor To Fix Rate.
275.08 AUDITOR TO FIX RATE. Subdivision 1. Generally. The rate percent of all taxes, except the state tax and taxes the rate of which may be fixed by law, shall be calculated and fixed by the county auditor according to the limitations in this chapter hereinafter prescribed; provided, that if any county, city, town, or […]
Section 275.011 — Mill Rate Levy Limitations; Conversion From Mills To Dollars.
275.011 MILL RATE LEVY LIMITATIONS; CONVERSION FROM MILLS TO DOLLARS. Subdivision 1. Determination of levy limit. The property tax levied for any purpose under a special law that is not codified in Minnesota Statutes or a city charter provision and that is subject to a mill rate limitation imposed by the special law or city […]
Section 275.01 — Levy In Specific Amounts.
275.01 LEVY IN SPECIFIC AMOUNTS. All taxes shall be levied or voted in specific amounts and the rates percent shall be determined from the amount of property as equalized by the state Board of Equalization each year, except such general taxes as may be definitely fixed by law. History: (2055) RL s 866