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Page 5 of 5 <br />138 (5) the amount of a levy to pay tort judgments against a taxing authority that become final after <br />139 the proposed levy was certified, if the amount is approved by the commissioner of revenue <br />140 under subdivision 6a; <br />141 (6) the amount of an increase in levy limits certified to the taxing authority by the <br />142 commissioner of education or the commissioner of revenue after the proposed levy was <br />143 certified; <br />144 (7) the amount required under section 126C.55; <br />145 (8) the levy to pay emergency debt certificates under section 475.755 authorized and issued <br />146 after the proposed levy was certified; and <br />147 (9) the amount of unallotment under section 16A.152 that was recertified under section <br />148 .275.07, subdivision 6. <br />149 (b) This subdivision does not apply to towns and special taxing districts other than regional <br />150 library districts and metropolitan special taxing districts. <br />151 (c) Notwithstanding the requirements of this section, the employer is required to meet and <br />%1.11 <br />152 negotiate over employee compensation as provided for in chapter 179A. <br />