reglab/housing_qa huggingface dataset:
MN Stat § 275.14 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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 the state demographer for approval as hereinafter provided. The school board of a school district, in case it desires a population estimate, shall pass a resolution by July 1 containing a current estimate of the population of the school district and shall submit the resolution to the state demographer. The resolution shall describe the criteria on which the estimate is based and shall be in a form and accompanied by the data prescribed by the state demographer. The state demographer shall determine whether or not the criteria and process described in the resolution provide a reasonable basis for the population estimate and shall inform the school district of that determination within 30 days of receipt of the resolution. If the state demographer determines that the criteria and process described in the resolution do not provide a reasonable basis for the population estimate, the resolution shall be of no effect. If the state demographer determines that the criteria and process do provide a reasonable basis for the population estimate, the estimate shall be treated as the population of the school district for the purposes of sections 124D.20 and 124D.531 until the population of the school district has been established by the next federal census or until a more current population estimate is prepared and approved as provided herein, whichever occurs first. The state demographer shall establish guidelines for acceptable population estimation criteria and processes. The state demographer shall issue advisory opinions upon request in writing to cities or school districts as to proposed criteria and processes prior to their implementation in an estimation. The advisory opinion shall be final and binding upon the demographer unless the demographer can show cause why it should not be final and binding. In the event that a census tract employed in taking a federal or local census overlaps two or more school districts, the county auditor shall, on the basis of the best information available, allocate the population of said census tract to the school districts involved. History:  (2064) 1921 c 417 s 4; 1951 c 447 s 1; 1961 c 593 s 1; 1971 c 16 s 1; 1971 c 783 s 1; 1973 c 123 art 5 s 7; 1980 c 487 s 3; 1985 c 65 s 1; 1989 c 329 art 4 s 16; 1Sp1989 c 1 art 5 s 9; art 9 s 46; 1991 c 345 art 2 s 48; 1Sp1995 c 3 art 16 s 13; 2003 c 130 s 12; 1Sp2005 c 5 art 1 s 43
MN Stat § 275.16 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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 permit; provided, if such levy shall include any levy for the payment of bonded indebtedness or judgments, such levies for bonded indebtedness or judgments shall be extended in full, and the remainder of the levies shall be reduced so that the total thereof, including levies for bonds and judgments, shall not exceed such amount as the limitations herein prescribed will permit. History:  (2066) 1921 c 417 s 6; 1941 c 543 s 4; 1Sp1989 c 1 art 5 s 11; 1991 c 130 s 33; 1997 c 231 art 3 s 1,9; 1998 c 397 art 11 s 3; 1999 c 243 art 6 s 10; 2000 c 260 s 45; 1Sp2001 c 5 art 16 s 1; 1Sp2005 c 5 art 1 s 44
MN Stat § 275.26 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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 of such taxes, and for an order requiring the defendants, or either of them, to correct the levy, and for such other order as may be proper for the correction and adjustment of such taxes and levy, notwithstanding that such taxpayers have a speedy and adequate remedy in the ordinary course of law. When so corrected and adjusted, the taxes may be collected as other taxes. History:  (2069) RL s 873; 1986 c 444
MN Stat § 275.27 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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 year, it shall be necessary to levy a rate of taxes higher than the maximum prescribed by law. Every such contract shall be null and void in regard to any obligation thereby sought to be imposed upon such corporation; but every officer, agent, or member thereof who participates in or authorizes the making of such contract shall be individually liable for its performance. Every such officer or agent who is present when such contract is made or authorized shall be deemed to participate in or authorize the making thereof, as the case may be, unless the officer or agent enter or cause to be entered a dissent therefrom in the records of such corporation. History:  (2070) RL s 874; 1973 c 123 art 5 s 7; 1986 c 444
MN Stat § 275.48 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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 the county auditor based on the original net tax capacity is applied on the reduced net tax capacity and does not produce the full amount of taxes actually levied and certified for that taxable year on the original net tax capacity, the city or township may include an additional amount in its tax levy made following final determination and notice of the reduction in net tax capacity. The amount shall equal the difference between the total amount of taxes actually levied and certified for that taxable year upon the original net tax capacity, not exceeding the maximum amount which could be raised on the net tax capacity as reduced, within existing local tax rate limitations, if any, and the amount of taxes collected for that taxable year on the reduced net tax capacity. The amount of taxes so included shall be levied separately and shall be levied in addition to all limitations imposed by law; and further shall not result in any penalty in the nature of a reduction in state aid of any kind. History:  1943 c 523 s 1,2; 1973 c 123 art 5 s 7; 1975 c 432 s 82; 1978 c 764 s 112; 1982 c 548 art 6 s 23; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 2 s 11; 1991 c 130 s 37; 1992 c 499 art 12 s 29; 1993 c 224 art 8 s 11; 1994 c 647 art 8 s 28; 2005 c 151 art 2 s 17
MN Stat § 275.60 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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, including the issuance of debt obligations payable in whole or in part from property taxes, must include on the ballot the following notice in boldface type: "BY VOTING "YES" ON THIS BALLOT QUESTION, YOU ARE VOTING FOR A PROPERTY TAX INCREASE." (b) For purposes of this section and section 275.61, "local governmental subdivision" includes counties, home rule and statutory cities, towns, school districts, and all special taxing districts. This statement is in addition to any general or special laws or any charter provisions that govern the contents of a ballot question and, in the case of a question on the issuance of debt obligations, may be supplemented by a description of revenues pledged to payment of the obligations that are intended as the primary source of payment. (c) This section does not apply to a school district bond election if the debt service payments are to be made entirely from transfers of revenue from the capital fund to the debt service fund. History:  1991 c 291 art 1 s 28; 1Sp1995 c 3 art 1 s 53; 1998 c 397 art 11 s 3; 2001 c 214 s 3
MN Stat § 275.61 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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 amount subject to the requirements of this section shall be certified separately to the county auditor under section 275.07. (b) The ballot shall state the maximum amount of the increased levy as a percentage of market value and the amount that will be raised by the new referendum tax rate in the first year it is to be levied. (c) This subdivision does not apply to tax levies for the payment of debt obligations that are approved by the voters after June 30, 2008. Subd. 2.  [Repealed, 2005 c 151 art 5 s 46] History:  1991 c 291 art 1 s 29; 1992 c 511 art 2 s 22; 1996 c 471 art 3 s 21; 1998 c 397 art 11 s 3; 1Sp2001 c 5 art 3 s 53; 2008 c 154 art 10 s 3
MN Stat § 275.62 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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 shall include, but is not limited to, information on the amount of the tax levied by the governmental unit for the following purposes: (1) social services and related programs, which include taxes levied for the purposes defined in Minnesota Statutes 1991 Supplement, section 275.50, subdivision 5, clauses (a), (j), and (v); (2) the amounts levied for each of the purposes listed in section 275.70, subdivision 5; and (3) other levies, which include the taxes levied for all purposes not included in clauses (1) or (2). Subd. 2. Local governments required to report. For purposes of this section, "local governmental unit" means a county, home rule charter or statutory city with a population greater than 2,500. Subd. 3. Population estimate. For the purposes of this section, the population of a local governmental unit shall be that established by the last federal census, by a census taken under section 275.14, or by an estimate made by the Metropolitan Council or by the state demographer made under section 4A.02, whichever is the most recent as to the stated date of count or estimate for the calendar year preceding the current levy year. Subd. 4. Penalty for late reporting. If a local government unit fails to submit the report required in subdivision 1 by January 30 of the year after the year in which the tax was levied, aid payments to the local governmental unit in the year after the year in which the tax was levied shall be reduced as follows: (1) for a county, the aid amount under chapter 256M shall be reduced by five percent; and (2) for other local governmental units, the aid certified to be received under sections 477A.011 to 477A.014 shall be reduced by five percent. History:  1992 c 511 art 5 s 10; 1995 c 186 s 119; 1997 c 231 art 3 s 2; 1999 c 243 art 6 s 10; 1Sp2001 c 5 art 3 s 54; 2005 c 98 art 3 s 22; 1Sp2017 c 1 art 15 s 28
MN Stat § 275.72 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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 year in which the consolidation is effective shall be equal to (1) the highest tax rate in any of the merging governmental units in the previous year multiplied by the net tax capacity of all the merging governmental units in the previous year, minus (2) the sum of all levies in the merging governmental units in the previous year that qualify as special levies under section 275.70, subdivision 5. Subd. 2. Adjustments for annexation. If a local governmental unit increases its tax base through annexation of an area which is not the area of an entire local governmental unit and the area of annexation contains a population of 50 or more, the levy limit base of the local governmental unit in the first year in which the annexation is effective shall be equal to its levy limit base for the current levy year multiplied by the ratio of the net tax capacity in the local governmental unit after the annexation compared to its net tax capacity before the annexation. Subd. 3. Adjustments for changes in service levels. If a local governmental unit, as a result of an annexation agreement, has different tax rates in various parts of the jurisdiction due to different service levels, it may petition the commissioner of revenue to adjust its levy limits established under section 275.71. The commissioner shall adjust the levy limits to reflect scheduled changes in tax rates related to increasing service levels in areas currently receiving less city services. The local governmental unit shall provide the commissioner with any information the commissioner deems necessary in making the levy limit adjustment. Subd. 4. Transfer of governmental functions. If a function or service of one local governmental unit is transferred to another local governmental unit, the levy limits established under section 275.71 must be adjusted by the commissioner of revenue in such manner so as to fairly and equitably reflect the reduced or increased property tax burden resulting from the transfer. The aggregate of the adjusted limitations must not exceed the aggregate of the limitations prior to adjustment. Subd. 5. Effective date for levy limits purposes. Annexations, mergers, and shifts in services and functional responsibilities that are effective by June 30 of the levy year are included in the calculation of the levy limit for that levy year. Annexations, mergers, and shifts in services and functional responsibilities that are effective after June 30 of a levy year are not included in the calculation of the levy limit until the subsequent levy year. History:   1Sp2001 c 5 art 16 s 8; 1Sp2003 c 21 art 7 s 6; 2017 c 40 art 1 s 95
MN Stat § 275.73 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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 any amount which is approved by the majority of voters of the governmental unit voting on the question at a general or special election. Notwithstanding section 275.61, any levy authorized under this section must be levied against net tax capacity unless the levy required voter approval under another general or special law or any charter provisions. When the governing body of the local governmental unit resolves to increase the levy pursuant to this section, it shall provide for submission of the proposition of an additional levy at a general or special election. Notice of the election must be given in the manner required by law. The notice must state the purpose and the maximum yearly amount of the additional levy. Subd. 2. Levy effective date. An additional levy approved under subdivision 1 at a general or special election held on or before the first Tuesday after the first Monday in November in any levy year may be levied in that same levy year and subsequent levy years. An additional levy approved under subdivision 1 at a general or special election held after the first Tuesday after the first Monday in November in any levy year shall not be levied in that same levy but may be levied in subsequent levy years. History:  1Sp2001 c 5 art 16 s 9; 1Sp2003 c 21 art 7 s 7
MN Stat § 275.75 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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 under section 275.70, subdivision 5, clauses (20) and (23). History:  2003 c 127 art 2 s 17; 2010 c 389 art 1 s 18; 2014 c 308 art 9 s 38
MN Stat § 275.761 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|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) This section does not permit a county to reduce compliance with maintenance of effort requirements to the extent that the reduction would: (1) require the state to expend additional money or incur additional costs; or (2) cause a reduction in the receipt by the state or the county of federal funds. (c) The commissioner of management and budget may determine the maintenance of effort requirements that are not permitted, in whole or in part, to be reduced under paragraph (b). The commissioner shall publish these determinations on the department's website and no county may reduce compliance with a maintenance of effort requirement that the commissioner determines is not subject to reduction. (d) Notwithstanding any law to the contrary, the amounts required to be expended under the maintenance of effort requirements for all statutory and home rule charter cities under section 134.34 are reduced to 90 percent of the amounts required for 2011. History:   1Sp2011 c 7 art 5 s 10
MN Stat § 276.01 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.01 — Delivery Of Lists To Treasurer.

276.01 DELIVERY OF LISTS TO TREASURER. On or before the first business day in March in each year, the county auditor shall deliver the lists of the districts of the county to the county treasurer and get the treasurer's receipt for them. The lists must show the total amount of taxes due. Where the names of taxpayers appear in the property tax lists, the county auditor shall show the taxpayers' addresses. The lists are authority for the treasurer to collect the taxes shown on the list. In counties that have elected to come under section 273.03, subdivision 2, when the county treasurer possesses the lists provided for in section 275.28, subdivision 3, the county auditor shall have access to the lists to change the market valuations and the classifications of real estate in the lists that the auditor would have been required to change in the assessment books provided for in section 273.03, subdivision 1, except for the election to discontinue the preparation of the assessment books. The county auditor is the official custodian of the lists after the year when they are in the county treasurer's possession. History:  (2074) RL s 878; 1945 c 278 s 1; 1961 c 646 s 1; 1963 c 781 s 6; 1975 c 339 s 8; 1975 c 437 art 1 s 30; 1977 c 423 art 4 s 6; 1980 c 437 s 9; 1Sp1981 c 1 art 8 s 11; 1986 c 444; 1987 c 229 art 5 s 1; 1Sp1989 c 1 art 9 s 52
MN Stat § 276.015 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.015 — Treasurer To Publish Tax Rates.

276.015 TREASURER TO PUBLISH TAX RATES. On receiving the tax lists from the county auditor, the county treasurer shall give three weeks' published notice of the tax rates if directed by the county board. Notice must be given in a newspaper. It must specify the rates of taxation for all general purposes and the amounts raised for each specific purpose. History:   1987 c 229 art 5 s 1
MN Stat § 276.017 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.017 — Timely Payments.

276.017 TIMELY PAYMENTS. Subdivision 1. Date of mailing or receipt. When a payment described in this section is required to be made to a county on or before the prescribed date, the payment is timely if received by the county on or before a prescribed date, or if mailed on or before that date. This section applies to the payment of current or delinquent real or personal property taxes, any other amount shown as payable on a property tax statement, and all related penalties, interest, or costs. Subd. 2. Mailing requirements. Mailing is timely under this section only if the payment was deposited in the mail in the United States on or before the due date, in an envelope or other appropriate wrapper, postage prepaid, and properly addressed. Subd. 3. Proof of timely payment. The postmark or registration mark of the United States Postal Service qualifies as proof of timely mailing. Mailing, or the time of mailing, may also be established by a delivery service's records or other available evidence. The postmark of a private postage meter or an electronic stamp purchased online may not be used as proof of a timely mailing made under this section. Subd. 4. Receipt otherwise governs. In any case in which the payment is not treated as timely mailed under this section, the date of receipt governs for purposes of determining the amount of any penalty, interest, or cost assessment. History:  1996 c 471 art 3 s 22; 1Sp2017 c 1 art 2 s 20