Subdivision 1. Report on taxes levied. The commissioner of revenue shall establish procedures for the annual reporting of local government levies. Each local governmental unit shall submit a report to the commissioner by December 30 of the year in which the tax is levied. The report shall include, but is not limited to, information on the amount of the tax levied by the governmental unit for the following purposes:
(1) social services and related programs, which include taxes levied for the purposes defined in Minnesota Statutes 1991 Supplement, section 275.50, subdivision 5, clauses (a), (j), and (v);
(2) the amounts levied for each of the purposes listed in section 275.70, subdivision 5; and
(3) other levies, which include the taxes levied for all purposes not included in clauses (1) or (2).
Subd. 2. Local governments required to report. For purposes of this section, "local governmental unit" means a county, home rule charter or statutory city with a population greater than 2,500.
Subd. 3. Population estimate. For the purposes of this section, the population of a local governmental unit shall be that established by the last federal census, by a census taken under section 275.14, or by an estimate made by the Metropolitan Council or by the state demographer made under section 4A.02, whichever is the most recent as to the stated date of count or estimate for the calendar year preceding the current levy year.
Subd. 4. Penalty for late reporting. If a local government unit fails to submit the report required in subdivision 1 by January 30 of the year after the year in which the tax was levied, aid payments to the local governmental unit in the year after the year in which the tax was levied shall be reduced as follows:
(1) for a county, the aid amount under chapter 256M shall be reduced by five percent; and
(2) for other local governmental units, the aid certified to be received under sections 477A.011 to 477A.014 shall be reduced by five percent.
1992 c 511 art 5 s 10; 1995 c 186 s 119; 1997 c 231 art 3 s 2; 1999 c 243 art 6 s 10; 1Sp2001 c 5 art 3 s 54; 2005 c 98 art 3 s 22; 1Sp2017 c 1 art 15 s 28
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.