2011_0718_packet - Laserfiche WebLink

Home

Attachment C i Excerpts of State Statutes related to property tax notices and -so 2 procedures (used as models for proposed utility notice oramance) 3 (Roe) M 6 Subdivision I.Proposed levy. 7 (a) Notwithstanding any law or charter to the contrary, on or before September 15, each taxing 8 authority, other than a school district, shall adopt a proposed budget and shall certify to the 9 county auditor the proposed or, in the case of a town, the final property tax levy for taxes 10 payable in the following year. 11 (e) At the meeting at which the taxing authority, other than a town, adopts its proposed tax 12 levy under paragraph (a) or (b), the taxing authority shall announce the time and place of its 13 subsequent regularly scheduled meetings at which the budget and levy will be discussed and at 14 which the public will be allowed to speak. The time and place of those meetings must be 15 included in the proceedings or summary of proceedings published in the official newspaper of 16 the taxing authority under section .123B.09, 375.12, or 412.191. 17 Subd. 3.Notice of proposed property taxes. 18 (a) The county auditor shall prepare and the county treasurer shall deliver after November 10 19 and on or before November 24 each year by first class mail to each taxpayer at the address 20 listed on the county's current year's assessment roll, a notice of proposed property taxes. Upon 21 written request by the taxpayer, the treasurer may send the notice in electronic form or by 22 electronic mail instead of on paper or by ordinary mail. 23 (b) The commissioner of revenue shall prescribe the form of the notice. 24 (c) The notice must inform taxpayers that it contains the amount of property taxes each taxing 25 authority proposes to collect for taxes payable the following year. In the case of a town, or in 26 the case of the state general tax, the final tax amount will be its proposed tax. The notice must 27 clearly state for each city, county, school district, regional library authority established under 28 section 134.20 1, and metropolitan taxing districts as defined in paragraph (i), the time and 29 place of the taxing authorities' regularly scheduled meetings in which the budget and levy will 30 be discussed and the final budget and levy determined, which must occur after November 24. 31 The taxing authorities must provide the county auditor with the information to be included in 32 the notice on or before the time it certifies its proposed levy under subdivision 1. The public 33 must be allowed to speak at the meetings and the meetings shall not be held before 6:00 p.m. It 34 must provide a telephone number for the taxing authority that taxpayers may call if they have 35 questions related to the notice and an address where comments will be received by mail. 36 (d) The notice must state for each parcel: