Title Minnesota Statutes, Minnesota Statutes

275.28 TAX LISTS. § Subdivision 1.Auditor to make. The county auditor shall make out the tax lists according to the prescribed form, and to correspond with the assessment districts. The rate percent necessary to raise the required amount of the various taxes shall be calculated o…

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…

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 afte…

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 propert…

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 …

275.70 LEVY LIMITATIONS; DEFINITIONS. § Subdivision 1. MS 1998 [Expired] § Subdivision 1.Application. For the purposes of sections 275.70 to 275.74, the following terms have the meanings given them, unless provided otherwise. § Subd. 2. MS 1998 [Expired] § Subd. 2.Implicit price …

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 govern…

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 tax…

275.74 MS 1998 [Expired] 275.74 STATE REGULATION OF LEVIES. § Subdivision 1.Calculation and notification. The commissioner of revenue shall make all necessary calculations for determining levy limits for local governmental units and notify the affected governmental units of their…

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 an…

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…

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 ta…

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 f…

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 be…

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 …

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 p…

276.04 NOTICE OF RATES; PROPERTY TAX STATEMENTS. § Subdivision 1.Auditor to publish rates. On receiving the tax lists from the county auditor, the county treasurer shall, if directed by the county board, give three weeks' published notice in a newspaper specifying the rates of ta…

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 re…

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…

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 o…

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 t…

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, a…

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 re…

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 th…

276.11 WHEN TREASURER SHALL PAY FUNDS FROM MAY SETTLEMENT. § Subdivision 1.Generally. As soon as practical after the settlement day determined in section 276.09, the county treasurer shall pay to the treasurer of a town, city, school district, or special district, on the warrant …

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 d…

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…

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 treasu…

276.131 DISTRIBUTION OF PENALTIES, INTEREST, AND COSTS. § Subdivision 1.Distribution. Except as provided in subdivision 2, the penalties, interest, and costs collected on special assessments and real and personal property taxes must be distributed as follows: (1) all penalties an…

276.19 UNCLAIMED OVERPAYMENTS. § Subdivision 1.Notice of overpayment. If an overpayment of property tax arises on a parcel due to receipt of a payment that exceeds the total amount of the tax required to be paid on the property tax statement, the responsible county official shall…

276A.01 DEFINITIONS. § Subdivision 1.Applicability. In sections 276A.01 to 276A.09, the terms defined in this section have the meanings given them unless the context indicates otherwise. § Subd. 2.Area. "Area" means the territory included within all taconite assistance areas defi…

276A.02 ADMINISTRATIVE AUDITOR. § Subdivision 1.Election. On or before July 1, 1997, and each subsequent odd-numbered year, the auditors of the counties within the area shall meet at the call of the auditor of St. Louis County and elect from among themselves one auditor to serve …

276A.03 NET TAX CAPACITY OF COMMERCIAL-INDUSTRIAL PROPERTY. By August 5 of 1996 and each subsequent year, the assessors within each county in the area shall determine and certify to the county auditor the net tax capacity in that year of commercial-industrial property subject to …

276A.04 INCREASE IN NET TAX CAPACITY. By July 15 of 1997 and each subsequent year, the auditor of each county in the area shall determine the amount, if any, by which the net tax capacity determined in the preceding year pursuant to section 276A.03, of commercial-industrial prope…

276A.05 COMPUTATION OF AREAWIDE TAX BASE. § Subdivision 1.Areawide net tax capacity. Each county auditor shall certify the determinations under sections 276A.03 and 276A.04 to the administrative auditor on or before August 1 of each year. The administrative auditor shall determin…

276A.06 NET TAX CAPACITY OF GOVERNMENTAL UNIT. § Subdivision 1.Generally. The county auditor shall determine the net tax capacity of each governmental unit within the county in the manner prescribed by this section. § Subd. 2.Definition. The net tax capacity of a governmental uni…

276A.07 ADJUSTMENTS IN DATES. If, because of the enactment of any other law, the date by which the commissioner of revenue is required to certify to the county auditors the records of proceedings affecting the net tax capacity of property is advanced to a date earlier than June 3…

276A.08 REASSESSMENTS AND OMITTED PROPERTY. § Subdivision 1.Reassessment orders. If the commissioner of revenue orders a reassessment of all or any portion of the property in a municipality other than in the form of a mathematically prescribed adjustment of valuation, or if omitt…

276A.09 CHANGE IN STATUS OF MUNICIPALITY. If a municipality is dissolved, is consolidated with all or part of another municipality, annexes territory, has a portion of its territory detached from it, or is newly incorporated, the secretary of state shall immediately certify that …

277.01 WHEN TAX IS DELINQUENT; PENALTY. § Subdivision 1.Due dates; penalty. Except as provided in this subdivision and subdivision 3, all unpaid personal property taxes shall be deemed delinquent on May 16 next after they become due or 21 days after the postmark date on the envel…

277.14 DOCKETING JUDGMENT. Every judgment for personal property taxes shall be docketed and thereafter become a lien upon the real property of the debtor in the county within which the judgment was rendered to the same extent as other judgments for the recovery of money and may b…

277.15 INTEREST. All personal property tax amounts not paid as of January 1 of the year following the year in which they were due, whichever is later, shall, together with associated penalties and costs, until paid, bear interest as provided in section 279.03, except that the pro…

277.16 SATISFACTION OF JUDGMENT. Upon payment to the county treasurer of any personal property tax for which judgment has been obtained, the treasurer shall deliver a certificate of such fact to the court administrator, who shall file the same, and satisfy the judgment upon the m…

277.17 ESCROW REQUIREMENT FOR DELINQUENCIES ON MANUFACTURED HOMES. § Subdivision 1.Notification to manufactured home owner. At least once in each calendar year, the county treasurer must send a letter to each owner of a manufactured home for which the taxes due in that calendar y…