Whenever the amount of taxes as levied and certified by the tax levying body of any county, city, town, special taxing district, or school district has not been, as the result of error, inadvertence, or from the estimates as provided in section 275.08, by the county auditor extended and spread in conformity therewith, such tax levying body may include in its tax levy for the year following, the whole or any part of the amount so omitted through error, inadvertence, or from the estimates as provided in section 275.08, in addition to its current levy and in addition to and notwithstanding any limitations to the contrary.
1947 c 71 s 1; 1973 c 123 art 5 s 7; 1Sp1981 c 1 art 8 s 9; 1997 c 84 art 1 s 1
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 275 — Taxes; Levy, Extension
Section 275.01 — Levy In Specific Amounts.
Section 275.011 — Mill Rate Levy Limitations; Conversion From Mills To Dollars.
Section 275.02 — State Levy For Bonded Debt; Certification Of Tax Rate.
Section 275.025 — State General Tax.
Section 275.065 — Proposed Property Taxes; Notice.
Section 275.066 — Special Taxing Districts; Definition.
Section 275.07 — City, Town, County, And School District Taxes.
Section 275.075 — Omission By Inadvertence; Correction.
Section 275.077 — Errors By County Auditor Affecting Township Levy.
Section 275.079 — County Auditor To Calculate Tax Rate.
Section 275.08 — Auditor To Fix Rate.
Section 275.092 — Local Acts Limiting County Levy Or Appropriation.
Section 275.124 — Report Of Certified Levy.
Section 275.16 — County Auditor To Fix Amount Of Levy.
Section 275.26 — Excessive Levy; Injunction.
Section 275.27 — Contracts In Excess Void; Liability Of Officers.
Section 275.48 — Additional Tax Levies In Certain Taxing Districts.
Section 275.60 — Levy Or Bond Referendum; Ballot Notice.
Section 275.61 — Voter-approved Levy; Market Value.
Section 275.62 — Tax Levies; Report To The Commissioner Of Revenue.
Section 275.70 — Levy Limitations; Definitions.
Section 275.72 — Levy Limit Adjustments For Consolidation And Annexation.
Section 275.73 — Elections For Additional Levies.
Section 275.74 — State Regulation Of Levies.
Section 275.75 — Charter Exemption For Aid Loss.
Section 275.761 — Maintenance Of Effort Requirements Reduced.