(a) Notwithstanding any general or special law or any charter provisions, but subject to section 126C.17, subdivision 9, any question submitted to the voters by any local governmental subdivision at a general or special election after June 8, 1995, authorizing a property tax levy or tax rate increase, including the issuance of debt obligations payable in whole or in part from property taxes, must include on the ballot the following notice in boldface type:
"BY VOTING "YES" ON THIS BALLOT QUESTION, YOU ARE VOTING FOR A PROPERTY TAX INCREASE."
(b) For purposes of this section and section 275.61, "local governmental subdivision" includes counties, home rule and statutory cities, towns, school districts, and all special taxing districts. This statement is in addition to any general or special laws or any charter provisions that govern the contents of a ballot question and, in the case of a question on the issuance of debt obligations, may be supplemented by a description of revenues pledged to payment of the obligations that are intended as the primary source of payment.
(c) This section does not apply to a school district bond election if the debt service payments are to be made entirely from transfers of revenue from the capital fund to the debt service fund.
1991 c 291 art 1 s 28; 1Sp1995 c 3 art 1 s 53; 1998 c 397 art 11 s 3; 2001 c 214 s 3
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.