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2011_0718_packet
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2011_0718_packet
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73 (2) levies approved by the voters after the date the proposed taxes are certified, including bond <br />74 referenda and school district levy referenda; <br />75 (3) a levy limit increase approved by the voters by the first Tuesday after the first Monday in <br />76 November of the levy year as provided under section 275.73; <br />77 (4) amounts necessary to pay cleanup or other costs due to a natural disaster occurring after the <br />78 date the proposed taxes are certified; <br />79 (5) amounts necessary to pay tort judgments against the taxing authority that become final <br />80 after the date the proposed taxes are certified; and <br />81 (6) the contamination tax imposed on properties which received market value reductions for <br />82 contamination. <br />83 (f) Except as provided in subdivision 7, failure of the county auditor to prepare or the county <br />84 treasurer to deliver the notice as required in this section does not invalidate the proposed or <br />85 final tax levy or the taxes payable pursuant to the tax levy. <br />86 (g) If the notice the taxpayer receives under this section lists the property as nonhomestead, <br />87 and satisfactory documentation is provided to the county assessor by the applicable deadline, <br />88 and the property qualifies for the homestead classification in that assessment year,, the assessor <br />89 shall reclassify the property to homestead for taxes payable in the following year. <br />90 (h) In the case of class 4 residential property used as a residence for lease or rental periods of <br />91 30 days or more, the taxpayer must either.- <br />92 (1) mail or deliver a copy of the notice of proposed property taxes to each tenant, renter, or <br />93 lessee; or <br />94 (2) post a copy of the notice in a conspicuous place on the premises of the property. <br />95 The notice must be mailed or posted by the taxpayer by November 27 or within three days of <br />96 receipt of the notice, whichever is later. A taxpayer may notify the county treasurer of the <br />97 address of the taxpayer,, agent,, caretaker, or manager of the premises to which the notice must <br />98 be mailed in order to fulfill the requirements of this paragraph. <br />99 (i) For purposes of this subdivision and subdivision 6, "metropolitan special taxing districts" <br />100 means the following taxing districts in the seven-county metropolitan area that levy a property <br />101 tax for any of the specified purposes listed below.- <br />102 (1) Metropolitan Council under section 473.1 32,,, 473.167, 473.249, 473.325, 473.446, <br />103 473.521 473.547 or 473.834; <br />104 (2) Metropolitan Airports Commission under section 473.667, 473.671, or 473.672; and <br />105 (3) Metropolitan Mosquito Control Commission under section 473.711. <br />
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