Chapter 275 — Levy in Specific Amounts

275.01 Levy in Specific Amounts This section requires that all property taxes must be set as specific dollar amounts, not vague percentages. The tax … 275.011 Mill Rate Levy Limitations; Conversion From Mills to Dollars This section converts old mill-rate property tax limits to dollar amounts. When special laws or city charters limit … 275.02 State Levy for Bonded Debt; Certification of Tax Rate This section authorizes a state-level property tax to pay off state bonded debt, as required by the Minnesota … 275.025 State General Tax This section establishes the state general tax on commercial-industrial property and seasonal residential recreational … 275.03 This section of the property tax law has been repealed. It was removed by 1993 session laws. 275.035 This section of the property tax law has been repealed. It was removed by 1988 session laws. 275.04 This section of the property tax law has been repealed. It was removed by 1965 session laws. 275.05 This section of the property tax law has been repealed. It was removed by 1965 session laws. 275.06 This section of the property tax law has been repealed. It was removed by 1965 session laws. 275.064 This section of the property tax law has been repealed. It was removed by 1996 session laws. 275.065 Proposed Property Taxes; Notice This section requires counties and local governments to notify property owners about their proposed property taxes each … 275.066 Special Taxing Districts; Definition This section defines which entities count as 'special taxing districts' for property tax purposes. The list includes … 275.067 Special Taxing Districts; Organization Date; Certification of Levy or Special Assessments This section sets deadlines for new special taxing districts to certify their tax levies. A special taxing district must … 275.07 City, Town, County, and School District Taxes This section requires cities, towns, counties, and school districts to certify their final tax levies to the county … 275.075 Omission by Inadvertence; Correction This section allows a taxing authority to correct property tax errors from the previous year. If the county auditor made … 275.077 Errors by County Auditor Affecting Township Levy This section requires counties to compensate townships when the county auditor makes an error that records a township's … 275.078 This section of the property tax law has been repealed. It was removed by 2001 session laws. 275.079 County Auditor to Calculate Tax Rate This section requires the county auditor to calculate the tax rate needed to raise the required amount for all property … 275.08 Auditor to Fix Rate This section directs the county auditor to calculate property tax rates for all local taxes based on the net tax … 275.081 This section of the property tax law has been repealed. It was removed by 1988 session laws. 275.082 This section of the property tax law has been repealed. It was removed by 1988 session laws. 275.09 This section of the property tax law has been largely repealed. Its subdivisions were removed between 1984 and 1989. 275.091 This section of the property tax law has been repealed. It was removed by 1984 session laws. 275.092 Local Acts Limiting County Levy or Appropriation This section states that any special law for a single county that limits the county board's taxing or spending authority … 275.10 This section of the property tax law has been repealed. It was removed by 1979 session laws. 275.11 This section of the property tax law has been largely repealed. Its subdivisions were removed by 1989 session laws. 275.12 This section of the property tax law has been repealed. It was removed by 1971 extra session laws. 275.121 This section of the property tax law has been repealed. 275.122 This section of the property tax law has been repealed. 275.123 This section of the property tax law has been repealed. It was removed by 1971 extra session laws. 275.124 Report of Certified Levy This section requires each county auditor to report school district tax levy information to the Commissioner of … 275.125 This section of the property tax law has been largely repealed. Most subdivisions were removed by 1989 and 1991 session … 275.126 This section of the property tax law has been repealed. It was removed by 1975 session laws. 275.127 This section of the property tax law has been repealed. It was removed by 1976 session laws. 275.128 This section of the property tax law has been repealed. It was removed by 1989 session laws. 275.13 This section of the property tax law has been repealed. 275.14 Census This section explains how school district populations are determined for tax purposes. Population counts are based on … 275.15 This section of the property tax law has been repealed. It was removed by 2005 session laws. 275.16 County Auditor to Fix Amount of Levy This section directs the county auditor to reduce a local government's tax levy if it exceeds the legal limit. However, … 275.161 This section of the property tax law has been repealed. It was removed by 1984 session laws. 275.17 This section of the property tax law has been repealed. 275.18 This section of the property tax law has been repealed. 275.19 This section of the property tax law has been repealed. 275.20 This section of the property tax law has been repealed. 275.21 This section of the property tax law has been repealed. 275.22 This section of the property tax law has been repealed. It was removed by 1967 session laws. 275.23 This section of the property tax law has been repealed. It was removed by 1984 session laws. 275.24 This section of the property tax law has been repealed. It was removed by 1976 session laws. 275.25 This section of the property tax law has been repealed. It was removed by 1969 session laws. 275.26 Excessive Levy; Injunction This section allows any taxpayer to file a lawsuit to stop the collection of property taxes that were levied in excess … 275.27 Contracts in Excess Void; Liability of Officers This section makes it illegal for local governments to enter contracts that would require tax levies above the legal … 275.28 Tax Lists This section requires county auditors to prepare tax lists that show each property's valuation and the various taxes … 275.29 This section of the property tax law has been repealed. It was removed by 2019 session laws. 275.295 This section of the property tax law has been repealed. It was removed by 2011 session laws. 275.30 This section of the property tax law has been repealed. It was removed by 1974 session laws. 275.31 This section of the property tax law has been repealed. It was removed by 1980 session laws. 275.32 This section of the property tax law has been repealed. It was removed by 1980 session laws. 275.33 This section of the property tax law has been repealed. It was removed by 1980 session laws. 275.34 This section of the property tax law has been repealed. It was removed by 1980 session laws. 275.35 This section of the property tax law has been repealed. It was removed by 1980 session laws. 275.36 This section of the property tax law has been repealed. It was removed by 1976 session laws. 275.37 This section of the property tax law has been repealed. It was removed by 1953 session laws. 275.38 This section of the property tax law has been repealed. 275.39 This section of the property tax law has been repealed. It was removed by 1976 session laws. 275.40 This section of the property tax law has been repealed. 275.41 This section of the property tax law has been repealed. It was removed by 1976 session laws. 275.42 This section of the property tax law has been repealed. It was removed by 1976 session laws. 275.43 This section of the property tax law has been repealed. It was removed by 1965 session laws. 275.44 This section of the property tax law has been repealed. It was removed by 1984 session laws. 275.45 This section of the property tax law has been repealed. It was removed by 1984 session laws. 275.46 This section of the property tax law has been repealed. It was removed by 1984 session laws. 275.47 This section of the property tax law has been repealed. It was removed by 1984 session laws. 275.48 Additional Tax Levies in Certain Taxing Districts This section allows cities and townships to levy additional property taxes when their tax base is reduced after taxes … 275.49 This section of the property tax law has been repealed. It was removed by 1988 session laws. 275.50 This section of the property tax law has been largely repealed. Its subdivisions were removed by 1989 session laws. 275.51 This section of the property tax law has been largely repealed. Its subdivisions were removed by 1989 session laws. 275.515 This section of the property tax law has been repealed. It was removed by 1981 session laws. 275.52 This section of the property tax law has been repealed. It was removed by 1981 session laws. 275.53 This section of the property tax law has been largely repealed. Its subdivisions were removed by 1981 session laws. 275.54 This section of the property tax law has been repealed. It was removed by 1989 session laws. 275.55 This section of the property tax law has been repealed. It was removed by 1989 session laws. 275.551 This section of the property tax law has been repealed. It was removed by 1981 session laws. 275.552 This section of the property tax law has been repealed. It was removed by 1981 session laws. 275.56 This section of the property tax law has been repealed. It was removed by 1989 session laws. 275.561 This section of the property tax law has been repealed. It was removed by 1989 session laws. 275.57 This section of the property tax law has been repealed. It was removed by 1989 session laws. 275.58 This section of the property tax law has been largely repealed. Its subdivisions were removed by 1989 session laws. 275.59 This section of the property tax law has been repealed. It was removed by 1981 session laws. 275.60 Levy or Bond Referendum; Ballot Notice This section requires that any ballot question asking voters to approve a property tax levy or tax increase must include … 275.61 Voter-approved Levy; Market Value This section requires voter-approved property tax levies (except for school districts) to be levied against the … 275.62 Tax Levies; Report to the Commissioner of Revenue This section requires local governments to report their property tax levies to the Commissioner of Revenue by December … 275.70 Levy Limitations; Definitions This section defines terms used in the levy limitation system, including 'levy limit base,' 'special levies,' and 'local … 275.71 Levy Limits This section establishes the actual levy limits for local governments. It sets the base amount that cities and counties … 275.72 Levy Limit Adjustments for Consolidation and Annexation This section adjusts levy limits when cities or counties consolidate, merge, or annex territory. The new combined entity … 275.73 Elections for Additional Levies This section allows local governments to exceed their levy limits if voters approve an additional levy at a general or … 275.74 State Regulation of Levies This section gives the Commissioner of Revenue authority to calculate and enforce levy limits for local governments. The … 275.75 Charter Exemption for Aid Loss This section allows cities with charter-imposed tax limits to increase their levy to make up for lost state aid. Even if … 275.76 This section of the property tax law has been repealed. It was removed by 2009 session laws. 275.761 Maintenance of Effort Requirements Reduced This section reduces county maintenance of effort requirements to 90 percent of the 2011 levels. Counties must spend … 275.77 This section of the property tax law has been repealed. It was removed by 2014 session laws.