reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 275 — Taxes; Levy, Extension › 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 134.201;
(5) park districts under chapter 398;
(6) regional railroad authorities under chapter 398A;
(7) hospital districts under sections 447.31 to 447.38;
(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;
(9) Duluth Transit Authority under sections 458A.21 to 458A.37;
(10) regional development commissions under sections 462.381 to 462.398;
(11) housing and redevelopment authorities under sections 469.001 to 469.047;
(12) port authorities under sections 469.048 to 469.068;
(13) economic development authorities under sections 469.090 to 469.1081;
(14) Metropolitan Council under sections 473.123 to 473.549;
(15) Metropolitan Airports Commission under sections 473.601 to 473.679;
(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;
(17) Morrison County Rural Development Financing Authority under Laws 1982, chapter 437, section 1;
(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;
(19) East Lake County Medical Clinic District under Laws 1989, chapter 211, sections 1 to 6;
(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 5, section 39;
(21) Middle Mississippi River Watershed Management Organization under sections 103B.211 and 103B.241;
(22) fire protection and emergency medical services special taxing districts under section 144F.01;
(23) a county levying under the authority of section 103B.241, 103B.245, or 103B.251;
(24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home under Laws 2003, First Special Session chapter 21, article 4, section 12;
(25) an airport authority created under section 360.0426; and
(26) any other political subdivision of the state of Minnesota, excluding counties, school districts, cities, and towns, that has the power to adopt and certify a property tax levy to the county auditor, as determined by the commissioner of revenue.
History:
1994 c 416 art 1 s 28; 1995 c 186 s 54; 1995 c 236 s 2; 2000 c 490 art 5 s 17; 1Sp2001 c 5 art 3 s 50; 1Sp2003 c 21 art 4 s 7; 2008 c 154 art 2 s 18; 2009 c 86 art 1 s 87; 2010 c 389 art 8 s 17; 2013 c 114 art 5 s 1; 2013 c 125 art 1 s 60; 1Sp2021 c 14 art 6 s 13
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 275 — Taxes; Levy, Extension › 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 a levy to the county auditor in the current year for property taxes or special assessments to be payable in the following calendar year to the extent that the special taxing district is authorized by statute or special act to levy taxes or special assessments, but only if the county auditor receives written notice from the district on or before July 1 of the current year that the district may be certifying a levy in the current year, and the notice includes a complete list or other description of the tax parcels in the district and a map showing the boundaries of the district. Special taxing districts organized after July 1 in a calendar year may not certify a levy of property taxes or special assessments to the county auditor under the powers granted to them by statute or special act and subject to the requirements of this section until the following calendar year. All special taxing districts must notify the county auditor by July 1 in order for its boundaries for the levy to be certified that year to be different than its boundaries for levies certified in prior years, and the notice must include a complete list or other description of the tax parcels within the new boundaries and a map showing the new boundaries of the district.
History:
1994 c 416 art 1 s 29; 2008 c 154 art 13 s 40
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 275 — Taxes; Levy, Extension › 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 in conformity therewith, such tax levying body may include in its tax levy for the year following, the whole or any part of the amount so omitted through error, inadvertence, or from the estimates as provided in section 275.08, in addition to its current levy and in addition to and notwithstanding any limitations to the contrary.
History:
1947 c 71 s 1; 1973 c 123 art 5 s 7; 1Sp1981 c 1 art 8 s 9; 1997 c 84 art 1 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 275 — Taxes; Levy, Extension › 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 the affected township sufficient funds to make up for the difference created by the error within 30 days of notification of the error.
Subd. 2.
Correction of levy amount.
The difference between the correct levy and the erroneous levy shall be added to the township levy for the subsequent levy year; provided that if the amount of the difference exceeds 0.12089 percent of estimated market value, the excess shall be added to the township levy for the second and later subsequent levy years, not to exceed an additional levy of 0.12089 percent of estimated market value in any year, until the full amount of the difference has been levied. The funds collected from the corrected levies shall be used to reimburse the county for the payment required by subdivision 1.
History:
1979 c 16 s 1,2; 1989 c 277 art 4 s 23; 2013 c 143 art 14 s 33
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 275 — Taxes; Levy, Extension › 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
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 275 — Taxes; Levy, Extension › Section 275.092 — Local Acts Limiting County Levy Or Appropriation.

275.092 LOCAL ACTS LIMITING COUNTY LEVY OR APPROPRIATION.
Any special act for a single county relating to a limitation on the authority of a county board to levy taxes or make an appropriation for a particular purpose, however stated in mills, dollars, or a per capita amount, which is inconsistent with Laws 1973, chapter 583, sections 1 to 35 is superseded.
History:
1973 c 583 s 36
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 275 — Taxes; Levy, Extension › Section 275.124 — Report Of Certified Levy.

275.124 REPORT OF CERTIFIED LEVY.
Prior to April 1 of each year, each county auditor shall report to the commissioner of education on forms furnished by the commissioner, the amount of the certified levy made by each school district within the county which has taxable property and any other information concerning these levies that is deemed necessary by the commissioner.
History:
1969 c 1109 s 3; 1975 c 162 s 40; 1977 c 447 art 7 s 25; 1978 c 764 s 102; 1Sp1989 c 1 art 9 s 43; 1Sp1995 c 3 art 16 s 13; 2003 c 130 s 12
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.02 — Treasurer To Be Collector.

276.02 TREASURER TO BE COLLECTOR.
The county treasurer shall collect all taxes extended on the tax lists of the county and the fines, forfeitures, or penalties received by any person or officer for the use of the county. The treasurer shall collect the taxes according to law and credit them to the proper funds. This section does not apply to fines and penalties accruing to municipal corporations for the violation of their ordinances that are recoverable before a city justice. Taxes, fines, interest, and penalties must be paid with United States currency or by check, money order, or electronic payments, including, but not limited to, automated clearing house transactions and federal wires drawn on a bank or other financial institution in the United States. The county board may by resolution authorize the treasurer to impose a charge for any dishonored checks or electronic payments. The charges for dishonored payment of property taxes may be added to the tax, shall constitute a lien on the property, and when collected shall be distributed to the county.
The county board may, by resolution, authorize the treasurer and/or other designees to accept payments of real property taxes by credit card provided that a fee is charged for its use. The fee charged must be commensurate with the costs assessed by the card issuer. If a credit card transaction under this section is subsequently voided or otherwise reversed, the lien of real property taxes under section 272.31 is revived and attaches in the manner and time provided in that section as though the credit card transaction had never occurred, and the voided or reversed credit card transaction shall not impair the right of a lienholder under section 272.31 to enforce the lien in its favor.
History:
(2075) RL s 879; 1983 c 222 s 15; 1986 c 444; 1987 c 229 art 5 s 1; 1993 c 375 art 3 s 28; art 10 s 11; 2010 c 389 art 1 s 19
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.03 — Treasurer To Collect Local Assessments.

276.03 TREASURER TO COLLECT LOCAL ASSESSMENTS.
A county treasurer authorized by law to collect local assessments made or levied by a city shall collect all assessments for local improvements made or levied and certified to the treasurer by the city against any specific tract or parcel of land. The assessment must be collected at the same time as taxes levied against that tract or parcel of land.
History:
(2076) 1911 c 266 s 1; 1973 c 123 art 5 s 7; 1986 c 444; 1987 c 229 art 5 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.041 — Filing To Receive Notice Of Delinquent Taxes.

276.041 FILING TO RECEIVE NOTICE OF DELINQUENT TAXES.
Fee owners, vendees, mortgagees, lienholders, escrow agents, and lessees of real property may file their names and current mailing addresses with the county auditor in the county where the land is located for the purpose of receiving notices affecting the land that are issued under sections 276.04, 281.23, and 279.091. A person filing shall pay a filing fee of $15 to the county auditor for each parcel. The filing expires after three years. The county auditor shall give a copy of the list of names and addresses to the county treasurer. Taxpayers of record with the county auditor and mortgagees who remit taxes on their behalf shall receive tax statements and other notices and are not required to file and pay fees under this section.
History:
1983 c 342 art 15 s 3; 1986 c 444; 1987 c 229 art 5 s 1; 1991 c 291 art 12 s 11
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.05 — Receipts For Tax Payments.

276.05 RECEIPTS FOR TAX PAYMENTS.
The county treasurer may issue receipts showing payment of the tax. If the tax is paid in currency or if the payer requests a receipt, the county treasurer shall give a receipt. The receipt must show the name and post office address of the person, the amount and date of payment, the land, lot, or other property on which the tax was levied, according to its description on the tax list or in some other sufficient manner, and the year or years for which the tax was levied. If for current taxes on real estate, the receipt must have written or stamped across its face, "taxes for" (giving the year in figures), or "first half of taxes for" (giving the year in figures), or "last half of taxes for" (giving the year in figures), as the case may be. If land has been sold for taxes either to a purchaser, or to the state, and the time for redemption from the sale has not expired, the receipt must have written or stamped across the face, "sold for taxes." The treasurer shall make duplicates of all receipts and return the duplicates at the end of each month to the county auditor. The auditor shall file and preserve them in the auditor's office, charging the treasurer with the amount on the receipts.
History:
(2078) RL s 881; 1917 c 18; 1976 c 334 s 10; 1986 c 444; 1987 c 229 art 5 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.06 — Tax Statements To State Apportionment Of Taxes.

276.06 TAX STATEMENTS TO STATE APPORTIONMENT OF TAXES.
The treasurer of each county may cause to be printed, stamped, or written on the back of all current tax statements, or on a separate sheet or card to be furnished with the statements, a statement showing the local tax rate of the current tax apportioned to the state, county, city, town, or school district.
History:
(2079) 1915 c 319 s 1; 1947 c 423 s 1; 1973 c 123 art 5 s 7; 1976 c 334 s 11; 1987 c 229 art 5 s 1; art 11 s l; 1988 c 719 art 5 s 44; 1Sp1989 c 1 art 2 s 11
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.07 — Undivided Interest; Payment And Receipt.

276.07 UNDIVIDED INTEREST; PAYMENT AND RECEIPT.
A person holding an undivided interest in taxable real property, including mortgagees, lessees, and others, who by law or contract are required or entitled to pay taxes to protect any right, title, interest, claim, or lien held by them in, to, or upon it, may pay the taxes on the undivided interests. The county treasurer may issue a receipt for the amount paid and specify the interest paid. The treasurer shall enter on the tax list the name of the person who paid the taxes and the undivided interest, and shall report the payment and nature of the interest to the county auditor. If the taxes have been paid, the undivided interests are exempt from proceedings to enforce the collection of the same tax against other undivided interests upon which the tax has not been paid. The tax upon the undivided interests upon which the taxes have not been paid must be collected as though the undivided interests were a separate description.
History:
(2080) 1913 c 505 s 1; 1979 c 50 s 33; 1986 c 444; 1987 c 229 art 5 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.08 — Orders Received For Taxes.

276.08 ORDERS RECEIVED FOR TAXES.
The county treasurer shall receive in payment of taxes orders on the several funds for which taxes may be levied, to the amount of the tax for the fund, without regard to priority of the numbers of orders, except when otherwise provided by law, and shall write or stamp across the face of the orders the date of their receipt, and the name of the person from whom received.
History:
(2081) RL s 882; 1986 c 444; 1987 c 229 art 5 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.09 — Settlement Between Auditor And Treasurer.

276.09 SETTLEMENT BETWEEN AUDITOR AND TREASURER.
On the later of May 20 of each year or 26 calendar days after the postmark date on the envelopes containing real or personal property tax statements, the county treasurer shall make full settlement with the county auditor of all receipts collected for all purposes, from the date of the last settlement up to and including each day mentioned. The county auditor shall, within 30 days after the settlement, send an abstract of it to the state auditor in the form prescribed by the state auditor. At the settlement the treasurer shall make complete returns of the receipts on the current tax list, showing the amount collected on account of the several funds included in the list.
Settlement of receipts from the later of May 20 or the actual settlement date to December 31 of each year must be made as provided in section 276.111.
For purposes of this section, "receipts" includes all tax payments received by the county treasurer on or before the settlement date.
History:
(2082) RL s 883; 1911 c 225 s 1; 1973 c 492 s 14; 1976 c 231 s 23; 1980 c 418 s 1; 1983 c 342 art 7 s 6; 1986 c 444; 1Sp1986 c 1 art 4 s 28; 1987 c 229 art 5 s 1; 1Sp1989 c 1 art 9 s 55; 1990 c 480 art 8 s 1; 1995 c 264 art 4 s 7; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.10 — Apportionment And Distribution Of Funds.

276.10 APPORTIONMENT AND DISTRIBUTION OF FUNDS.
On the settlement day determined in section 276.09 for each year, the county auditor and county treasurer shall distribute all undistributed funds in the treasury. The funds must be apportioned as provided by law, and credited to the town, city, school district, special district and each county fund. Within 20 days after the distribution is completed, the county auditor shall report to the state auditor in the form prescribed by the state auditor. The county auditor shall issue a warrant for the payment of money in the county treasury to the credit of the town, city, school district, or special districts on application of the persons entitled to receive the payment. The county auditor may apply the local tax rate from the year before the year of distribution when apportioning and distributing delinquent tax proceeds, if the composition of the previous year's local tax rate between taxing districts is not significantly different from the local tax rate that existed for the year of the delinquency.
History:
(2083) RL s 884; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1976 c 231 s 24; 1980 c 418 s 2; 1983 c 222 s 17; 1983 c 342 art 7 s 7; 1986 c 444; 1Sp1986 c 1 art 4 s 29; 1987 c 229 art 5 s 1; 1988 c 719 art 5 s 84; 1Sp1989 c 1 art 2 s 11; art 9 s 56; 1990 c 480 art 8 s 2; 2003 c 127 art 5 s 27
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.111 — Distributions And Final Year-end Settlement.

276.111 DISTRIBUTIONS AND FINAL YEAR-END SETTLEMENT.
Within seven business days after October 15, the county treasurer shall pay to the school districts 50 percent of the estimated collections arising from taxes levied by and belonging to the school district from the settlement day determined in section 276.09 to October 20. The remaining 50 percent of the estimated tax collections must be paid to the school district within the next seven business days. Within ten business days after November 15, the county treasurer shall pay to the school district 100 percent of the estimated collections arising from taxes levied by and belonging to the school districts from October 20 to November 20.
Within ten business days after November 15, the county treasurer shall pay to each taxing district, except any school district, 100 percent of the estimated collections arising from taxes levied by and belonging to each taxing district from the settlement day determined in section 276.09 to November 20.
On or before January 5, the county treasurer shall make full settlement with the county auditor of all receipts collected from the settlement day determined in section 276.09 to December 31. After subtracting any tax distributions that have been made to the taxing districts in October and November, the treasurer shall pay to each of the taxing districts on or before January 25, the balance of the tax amounts collected on behalf of each taxing district. Interest accrues at an annual rate of eight percent and must be paid to the taxing district if this final settlement amount is not paid by January 25. Interest must be paid upon appropriation from the general revenue fund of the county. If not paid, it may be recovered by the taxing district in a civil action.
History:
1Sp1986 c 1 art 4 s 31; 1987 c 229 art 5 s 1; 1990 c 480 art 8 s 4; 1995 c 264 art 4 s 8; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.112 — State Property Taxes; County Treasurer.

276.112 STATE PROPERTY TAXES; COUNTY TREASURER.
On the estimated payment and settlement dates provided in this chapter for the settlement of taxes levied by school districts, the county treasurer must make full settlement with the county auditor for all receipts of state property taxes levied under section 275.025, and must transmit those receipts to the commissioner of revenue by electronic means on the dates and according to the provisions applicable to distributions to school districts.
History:
2003 c 127 art 5 s 29; 2005 c 151 art 5 s 30; 1Sp2010 c 1 art 2 s 3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276 — Collection, Accounting, Distribution › Section 276.12 — Auditor To Keep Accounts.

276.12 AUDITOR TO KEEP ACCOUNTS.
The county auditor shall keep accounts with the state, the county, and each of the county funds, and each town, city, and school district, and with the county treasurer. The auditor shall make daily entries of the charges and credits to the treasurer and, immediately after each distribution of taxes, shall credit the collections to the proper funds. Upon application of the treasurer of a town, city, or school district, and upon the filing of a certificate of its clerk that the person applying is the duly elected or appointed treasurer, the auditor shall give a warrant on the county treasurer for the amount due and charge the body with the amount of the warrant.
History:
(2085) RL s 886; 1973 c 123 art 5 s 7; 1977 c 434 s 13; 1986 c 444; 1987 c 229 art 5 s 1