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Minnesota Statutes

Chapter 275

Minn. Stat. ch. 275

Taxes; Levy, Extension

275.01Levy in Specific Amounts 275.011Mill Rate Levy Limitations; Conversion from Mills to Dollars 275.02State Levy for Bonded Debt; Certification of Tax Rate 275.025State General Tax 275.03MS 1992 [Repealed, 1993 c 375 art 3 s 47]275.035MS 1986 [Repealed, 1988 c 719 art 6 s 21]275.04MS 1961 [Repealed, 1965 c 45 s 73]275.05MS 1961 [Repealed, 1965 c 45 s 73]275.06MS 1961 [Repealed, 1965 c 45 s 73]275.064MS 1994 [Repealed, 1996 c 310 s 1]275.065Proposed Property Taxes; Notice 275.066Special Taxing Districts; Definition 275.067Special Taxing Districts; Organization Date; Certification of Levy or Special Assessments 275.07City, Town, County, and School District Taxes 275.075Omission by Inadvertence; Correction 275.077Errors by County Auditor Affecting Township Levy 275.078MS 2000 [Repealed, 1Sp2001 c 5 art 3 s 96]275.079County Auditor to Calculate Tax Rate 275.08Auditor to Fix Rate 275.081MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]275.082MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]275.09§ Subdivision 1. MS 1982 [Repealed, 1984 c 593 s 46] § Subd. 2. MS 1982 [Repealed, 1984 c 593 s 46] § Subd. 3. MS 1982 [Repealed, 1983 c 342 art 3 s 9; 1984 c 593 s 46] § Subd. 4. MS 1982 [Repealed, 1984 c 593 s 46]275.091MS 1982 [Repealed, 1984 c 593 s 46]275.092Local Acts Limiting County Levy or Appropriation 275.10MS 1978 [Repealed, 1979 c 153 s 2]275.11§ Subdivision 1. MS 1988 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 2. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 3. MS 1957 [Repealed, 1961 c 500 s 2] § Subd. 3. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 4. MS 1988 [Repealed, 1Sp1989 c 1 art 5 s 51]275.12MS 1969 [Repealed, Ex1971 c 31 art 20 s 25]275.121[Local]275.122[Expired]275.123MS 1969 [Repealed, Ex1971 c 31 art 20 s 25]275.124Report of Certified Levy 275.125§ Subdivision 1. MS 1990 [Repealed, 1991 c 130 s 38] § Subd. 1a. [Repealed, 1982 c 548 art 7 s 13] § Subd. 2. MS 1971 [Repealed, 1973 c 683 s 30] § Subd. 2a. [Renumbered 124A.03, subdivision 1] § Subd. 2b. MS 1980 [Repealed, 1981 c 358 art 1 s 49] § Subd. 2c. [Renumbered subd 2e] § Subd. 2d. [Renumbered 124A.03, subd 2] § Subd. 2e. [Renumbered 124A.03, subd 3] § Subd. 2f. MS 1981 Supp [Repealed, 3Sp1981 c 2 art 2 s 19] § Subd. 2g. MS 1982 [Repealed, 1984 c 463 art 2 s 8] § Subd. 2h. MS 1982 [Repealed, 1984 c 463 art 2 s 8] § Subd. 2i. MS 1983 Supp [Repealed, 1984 c 463 art 2 s 8] § Subd. 2j. MS 1984 [Repealed, 1984 c 463 art 2 s 8 subd 2; 1Sp1985 c 12 art 1 s 37] § Subd. 2k. [Renumbered 124A.03, subd 4] § Subd. 2l. [Renumbered 124A.03, subd 5] § Subd. 3. MS 1986 [Repealed, 1987 c 398 art 1 s 27] § Subd. 4. MS 1990 [Renumbered 124.912, subdivision 1] § Subd. 4a. MS 1990 [Repealed, 1991 c 130 s 38] § Subd. 5. MS 1990 [Renumbered 124.226, subdivision 1] § Subd. 5a. MS 1990 [Renumbered 124.226, subd 2] § Subd. 5b. MS 1990 [Renumbered 124.226, subd 3] § Subd. 5c. MS 1990 [Renumbered 124.226, subd 4] § Subd. 5d. MS 1986 [Repealed, 1987 c 398 art 2 s 14] § Subd. 5e. MS 1990 [Renumbered 124.226, subd 5] § Subd. 5f. MS 1990 [Renumbered 124.226, subd 6] § Subd. 5g. MS 1990 [Renumbered 124.226, subd 7] § Subd. 5h. MS 1990 [Renumbered 124.226, subd 8] § Subd. 5i. MS 1990 [Renumbered 124.226, subd 9] § Subd. 6. MS 1978 [Repealed, 1979 c 334 art 1 s 27] § Subd. 6a. MS 1990 [Renumbered 124.916, subd 3] § Subd. 6b. MS 1982 [Repealed, 1983 c 314 art 1 s 23] § Subd. 6c. MS 1982 [Repealed, 1983 c 314 art 1 s 23] § Subd. 6d. MS 1982 [Repealed, 1983 c 314 art 1 s 23] § Subd. 6e. MS 1990 [Renumbered 124.912, subd 2] § Subd. 6f. MS 1988 [Repealed, 1989 c 329 art 1 s 18] § Subd. 6h. MS 1990 [Renumbered 124.916, subd 4] § Subd. 6i. MS 1990 [Renumbered 124.912, subd 3] § Subd. 6j. MS 1990 [Renumbered 124.912, subd 6] § Subd. 6k. MS 1990 [Renumbered 124.916, subdivision 1] § Subd. 7. MS 1978 [Repealed, 1979 c 334 art 1 s 27] § Subd. 7a. MS 1982 [Repealed, 1983 c 314 art 1 s 23] § Subd. 7b. MS 1980 [Repealed, 1981 c 358 art 1 s 49] § Subd. 7c. MS 1982 [Repealed, 1983 c 314 art 1 s 23] § Subd. 7d. [Renumbered 124A.06, subd 3a; 124A.08, subd 3a; 124A.10, subd 3a; 124A.12, subd 3a; 124A.14, subd 5a] § Subd. 7e. [Renumbered 124A.08, subd 5] § Subd. 8. MS 1988 [Repealed, 1989 c 329 art 4 s 20] § Subd. 8a. MS 1986 [Repealed, 1987 c 398 art 1 s 27] § Subd. 8b. MS 1990 [Repealed, 1991 c 265 art 4 s 33] § Subd. 8c. MS 1990 [Repealed, 1991 c 265 art 3 s 40] § Subd. 8d. MS 1990 [Repealed, 1991 c 130 s 38; 1991 c 265 art 6 s 67] § Subd. 8e. MS 1990 [Renumbered 124.912, subd 4] § Subd. 8f. MS 1990 [Renumbered 124.912, subd 5] § Subd. 9. MS 1990 [Renumbered 124.918, subd 8] § Subd. 9a. MS 1990 [Renumbered 124.914, subdivision 1] § Subd. 9b. MS 1990 [Renumbered 124.914, subd 2] § Subd. 9c. MS 1990 [Renumbered 124.914, subd 3] § Subd. 10. MS 1990 [Renumbered 124.918, subdivision 1] § Subd. 11. MS 1975 Supp [Repealed, 1976 c 271 s 98 subd 1] § Subd. 11a. MS 1986 [Repealed, 1987 c 398 art 6 s 20] § Subd. 11b. MS 1985 Supp [Repealed, 1Sp1986 c 1 art 9 s 64] § Subd. 11c. MS 1988 [Repealed, 1988 c 718 art 8 s 27] § Subd. 11d. MS 1990 [Renumbered 124.91, subdivision 1] § Subd. 11e. MS 1990 [Renumbered 124.91, subd 4] § Subd. 11f. MS 1990 [Renumbered 124.91, subd 2] § Subd. 11g. MS 1990 [Renumbered 124.91, subd 5] § Subd. 11h. MS 1990 [Renumbered 124.91, subd 3] § Subd. 12. MS 1986 [Repealed, 1987 c 398 art 6 s 20] § Subd. 12a. MS 1990 [Renumbered 124.91, subd 6] § Subd. 13. MS 1978 [Repealed, 1979 c 334 art 5 s 29] § Subd. 14. MS 1980 [Repealed, 1981 c 358 art 5 s 47] § Subd. 14a. MS 1990 [Renumbered 136C.411] § Subd. 15. MS 1990 [Renumbered 124.918, subd 3] § Subd. 16. MS 1984 [Repealed, 1Sp1986 c 1 art 9 s 64] § Subd. 17. MS 1990 [Renumbered 124.918, subd 4] § Subd. 18. MS 1990 [Renumbered 124.918, subd 2] § Subd. 19. [Renumbered 124A.03, subd 6] § Subd. 20. MS 1990 [Renumbered 124.918, subd 5] § Subd. 21. MS 1990 [Renumbered 124.918, subd 7] § Subd. 22. MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81] § Subd. 23. MS 1990 [Renumbered 124.918, subd 6] § Subd. 24. MS 1990 [Renumbered 124.916, subd 2] § Subd. 25. MS 1990 [Renumbered 124.2716]275.126MS 1974 [Repealed, 1975 c 306 s 34]275.127MS 1974 [Repealed, 1976 c 271 s 98 subd 1]275.128MS 1988 [Repealed, 1989 c 329 art 9 s 34]275.13[Expired]275.14Census 275.15MS 2004 [Repealed, 2005 c 151 art 5 s 46]275.16County Auditor to Fix Amount of Levy 275.161MS 1982 [Repealed, 1984 c 593 s 46]275.17[Local]275.18[Local]275.19[Local]275.20[Local]275.21[Local]275.22MS 1965 [Repealed, 1967 c 584 s 1]275.23MS 1982 [Repealed, 1984 c 593 s 46]275.24MS 1974 [Repealed, 1976 c 44 s 70]275.25MS 1967 [Repealed, 1969 c 9 s 100]275.26Excessive Levy; Injunction 275.27Contracts in Excess Void; Liability of Officers 275.28Tax Lists 275.29MS 2018 [Repealed, 1Sp2019 c 6 art 18 s 19]275.295MS 2010 [Repealed, 1Sp2011 c 7 art 6 s 27]275.30MS 1971 [Repealed, 1974 c 14 s 1]275.31MS 1978 [Repealed, 1980 c 437 s 19]275.32MS 1978 [Repealed, 1980 c 437 s 19]275.33MS 1978 [Repealed, 1980 c 437 s 19]275.34MS 1978 [Repealed, 1980 c 437 s 19]275.35MS 1978 [Repealed, 1980 c 437 s 19]275.36MS 1974 [Repealed, 1976 c 44 s 70]275.37MS 1949 [Repealed, 1953 c 29 s 1]275.38[Expired]275.39MS 1974 [Repealed, 1976 c 271 s 98 subd 1]275.40[Expired]275.41MS 1974 [Repealed, 1976 c 271 s 98 subd 1]275.42MS 1974 [Repealed, 1976 c 271 s 98 subd 1]275.43MS 1961 [Repealed, 1965 c 45 s 73]275.44MS 1982 [Repealed, 1984 c 593 s 46]275.45MS 1982 [Repealed, 1984 c 593 s 46]275.46MS 1982 [Repealed, 1984 c 593 s 46]275.47MS 1982 [Repealed, 1984 c 593 s 46]275.48Additional Tax Levies in Certain Taxing Districts 275.49MS 1986 [Repealed, 1988 c 719 art 5 s 81]275.50§ Subdivision 1. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 2. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 3. MS 1986 [Repealed, 1988 c 719 art 5 s 81] § Subd. 4. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 5. MS 1991 Supp [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 5a. MS 1991 Supp [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 5b. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 6. MS 1982 [Repealed, 1983 c 342 art 3 s 9; 1Sp1989 c 1 art 5 s 51] § Subd. 7. MS 1986 [Repealed, 1988 c 719 art 5 s 81; 1Sp1989 c 1 art 5 s 51] § Subd. 8. MS 1986 [Repealed, 1988 c 719 art 5 s 81; 1Sp1989 c 1 art 5 s 51]275.51§ Subdivision 1. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 2. MS 1978 [Expired] § Subd. 3. MS 1974 [Repealed, 1975 c 437 art 4 s 10; 1Sp1989 c 1 art 5 s 51] § Subd. 3a. MS 1974 [Repealed, 1975 c 437 art 4 s 10; 1Sp1989 c 1 art 5 s 51] § Subd. 3b. MS 1976 [Repealed, 1977 c 423 art 5 s 7; 1Sp1989 c 1 art 5 s 51] § Subd. 3c. MS 1976 [Repealed, 1977 c 423 art 5 s 7; 1Sp1989 c 1 art 5 s 51] § Subd. 3d. MS 1980 [Repealed, 1Sp1981 c 1 art 5 s 13; 1Sp1989 c 1 art 5 s 51] § Subd. 3e. MS 1982 [Repealed, 1983 c 342 art 3 s 9 ; 1Sp1989 c 1 art 5 s 51] § Subd. 3f. MS 1991 Supp [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 3g. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 3h. MS 1991 Supp [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 3i. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 3j. MS 1991 Supp [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 4. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 5. MS 1982 [Repealed, 1983 c 342 art 3 s 9; 1Sp1989 c 1 art 5 s 51] § Subd. 6. MS 1991 Supp [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 7. MS 1991 Supp [Repealed, 1Sp1989 c 1 art 5 s 51]275.515MS 1981 Supp [Repealed, 3Sp1981 c 2 art 4 s 16]275.52MS 1980 [Repealed, 1Sp1981 c 1 art 5 s 13]275.53§ Subdivision 1. MS 1980 [Repealed, 1Sp1981 c 1 art 5 s 13] § Subd. 1a. MS 1979 Supp [Repealed, 1980 c 487 s 23; 1Sp1981 c 1 art 5 s 13] § Subd. 2. MS 1980 [Repealed, 1Sp1981 c 1 art 5 s 13] § Subd. 3. MS 1980 [Repealed, 1Sp1981 c 1 art 5 s 13] § Subd. 4. MS 1980 [Repealed, 1Sp1981 c 1 art 5 s 13]275.54MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51]275.55MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51]275.551MS 1980 [Repealed, 1Sp1981 c 1 art 5 s 13]275.552MS 1980 [Repealed, 1Sp1981 c 1 art 5 s 13]275.56MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51]275.561MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51]275.57MS 1988 [Repealed, 1989 c 277 art 2 s 77]275.58§ Subdivision 1. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 2. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 3. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 4. MS 1988 [Repealed, 1989 c 277 art 2 s 77; 1Sp1989 c 1 art 5 s 51] § Subd. 5. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51] § Subd. 6. MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51]275.59MS 1980 [Repealed, 1Sp1981 c 1 art 5 s 13]275.60Levy or Bond Referendum; Ballot Notice 275.61Voter-approved Levy; Market Value 275.62Tax Levies; Report to the Commissioner of Revenue 275.70Levy Limitations; Definitions 275.71Levy Limits 275.72Levy Limit Adjustments for Consolidation and Annexation 275.73Elections for Additional Levies 275.74State Regulation of Levies 275.75Charter Exemption for Aid Loss 275.76MS 2008 [Repealed, 2009 c 3 s 2]275.761Maintenance of Effort Requirements Reduced 275.77MS 2012 [Repealed, 2014 c 308 art 9 s 94]