2025 Session
Last amended: 2013 session
§ 447.10 — Tax Levy for Operating and Maintaining Hospital
Plain-Language Summary
This section allows the governing body of a first class city to levy a property tax to support a city-owned hospital. The tax rate cannot exceed 0.00806 percent of the estimated market value of taxable property in the city.
447.10 TAX LEVY FOR OPERATING AND MAINTAINING HOSPITAL.
The governing body of a city of the first class owning a hospital may annually levy a tax to operate and maintain the hospital. The tax must not exceed 0.00806 percent of estimated market value.
History:
(1493-1) 1919 c 58 s 1; 1973 c 773 s 1; 1987 c 229 art 10 s 1; 1989 c 277 art 4 s 49; 2013 c 143 art 14 s 69
History: History: (1493-1) 1919 c 58 s 1; 1973 c 773 s 1; 1987 c 229 art 10 s 1; 1989 c 277 art 4 s 49; 2013 c 143 art 14 s 69
Practical Notes
First class home rule charter cities (like Minneapolis) can use this property tax authority to fund hospital operations. The cap keeps the levy modest relative to overall property values. Funds raised go into a special hospital fund under section 447.11.