2025 Session Last amended: 1997 session

§ 275.075 — Omission by Inadvertence; Correction

Plain-Language Summary

This section allows a taxing authority to correct property tax errors from the previous year. If the county auditor made a mistake and did not collect the full amount of taxes that were properly levied, the taxing body can add the missing amount to next year's levy.

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

History: 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

Practical Notes

If your city, county, or school district’s tax levy was not correctly applied due to an error, the missing amount can be added to the following year’s levy. This means your taxes could be higher one year to make up for a prior error.

Source: Minnesota Office of the Revisor of Statutes