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<br />Minnesota Statutes 2000, 275.065 <br /> <br />If two or more taxing authorities are in the process of <br />negotiating an agreement for sharing, merging, or consolidating <br />services between those taxing authorities at the time the <br />proposed levy is to be certified under subdivision 1, each <br />taxing authority involved in the negotiation shall certify its <br />total proposed levy as provided in that subdivision, including a <br />notification to the county auditor of the specific service <br />involved in the agreement which is not yet finalized. The <br />_affected taxing authorities may amend their proposed levies <br />under subdivision 1 until October 10 for levy amounts relating <br />only to the specific service involved. <br /> <br />Subd. 2. Repealed, lSp1989 c 1 art 9 s 85 <br /> <br />Subd. 3. Notice of proposed property taxes. (a) The <br />county auditor shall prepare and the county treasurer shall <br />deliver after November 10 and on or before November 24 each <br />year, by first class mail to each taxpayer at the address listed <br />on the county's current year's assessment roll, a notice of <br />proposed property taxes. <br /> <br />(b) The commissioner of revenue shall prescribe the form of <br />the notice. <br /> <br />(c) The notice must inform taxpayers that it contains the <br />amount of property taxes each taxing authority proposes to <br />collect for taxes payable the following year. In the case of a <br />town, or in the case of the state determined portion of the <br />school district levy, the final tax amount will be its proposed <br />tax. The notice must clearly state that each taxing authority, <br />including regional library districts established under section <br />134.201, and including the metropolitan taxing districts as <br />defined in paragraph (i), but excluding all other special taxing <br />districts and towns, will hold a public meeting to receive <br />public testimony on the proposed budget and proposed or final <br />property tax levy, or, in case of a school district, on the <br />current budget and proposed property tax levy. It must clearly <br />state the time and place of each taxing authority's meeting and <br />an address where comments will be received by mail. <br /> <br />(d) The notice must state for each parcel: <br /> <br />(1) the market value of the property as determined under <br />section 273.11, and used for computing property taxes payable in <br />the following year and for taxes payable in the current year as <br />each appears in the records of the county assessor on November 1 <br />of the current year; and, in the case of residential property, <br />whether the property is classified as homestead or <br />nonhomestead. The notice must clearly inform taxpayers of the <br />years to which the market values apply and that the values are <br />final values; <br /> <br />(2) the items listed below, shown separately by county, <br />city or town, state determined school tax net of the education <br />homestead credit under section 273.1382, voter approved school <br />levy, other local school levy, and the sum of the special taxing <br />districts, and as a total of all taxing authorities: <br /> <br />(i) the actual tax for taxes payable in the current year; <br /> <br />http://www.revisor.leg.state.mn.us/stats/2 7 5/065 .html <br /> <br />Page 2 of 14 <br /> <br />7/25/01 <br />