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<br />Minnesota Statutes 2000, 275.065 <br /> <br />Page 4 of 14 <br /> <br />notice as required in this section does not invalidate the <br />proposed or final tax levy or the taxes payable pursuant to the <br />tax levy. <br /> <br />(g) If the notice the taxpayer receives under this section <br />lists the property as nonhomestead, and satisfactory <br />documentation is provided to the county assessor by the <br />applicable deadline, and the property qualifies for the <br />homestead classification in that assessment year, the assessor <br />shall reclassify the property to homestead for taxes payable in <br />the following year. <br /> <br />(h) In the case of class 4 residential property used as a <br />residence for lease or rental periods of 30 days or more, the <br />taxpayer must either: <br /> <br />(1) mail or deliver a copy of the notice of proposed <br />property taxes to each tenant, renter, or lessee; or <br /> <br />(2) post a copy of the notice in a conspicuous place on the <br />premises of the property. <br /> <br />The notice must be mailed or posted by the taxpayer by <br />November 27 or within three days of receipt of the notice, <br />whichever is later. A taxpayer may notify the county treasurer <br />of the address of the taxpayer, agent, caretaker, or manager of <br />the premises to which the notice must be mailed in order to <br />fulfill the requirements of this paragraph. <br /> <br />(i) For purposes of this subdivision, subdivisions 5a and <br />6, "metropolitan special taxing districts" means the following <br />taxing districts in the seven-county metropolitan area that levy <br />a property tax for any of the specified purposes listed below: <br /> <br />(1) metropolitan council under section 473.132, 473.167, <br />473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; <br /> <br />(2) metropolitan airports commission under section 473.667, <br />473.671, or 473.672; and <br /> <br />(3) metropolitan mosquito control commission under section <br />473.711. <br /> <br />For purposes of this section, any levies made by the <br />regional rail authorities in the county of Anoka, Carver, <br />Dakota, Hennepin, Ramsey, Scott, or Washington under chapter <br />398A shall be included with the appropriate county's levy and <br />shall be discussed at that county's public hearing. <br /> <br />(j) If a statutory or home rule charter city or a town has <br />exercised the local levy option provided by section 473.388, <br />subdivision 7, it may include in the notice of its proposed <br />taxes the amount of its proposed taxes attributable to its <br />exercise of the option. In the first year of the city or town's <br />exercise of this option, the statement shall include an estimate <br />of the reduction of the metropolitan council's tax on the parcel <br />due to exercise of that option. The metropolitan council's levy <br />shall be adjusted accordingly. <br /> <br />Subd. 3a. <br /> <br />Constant spending levy amount. <br /> <br />(a) For <br /> <br />http://www.revisor.leg.state.mn.us/stats/2 75/065 .html <br /> <br />7/25/01 <br />
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