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, […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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) […]
