On October 1 of each year, the state auditor shall certify the respective amounts due the state from the various political subdivisions, including interest computed to July first, following, to the county auditor of the county having such examination, or to the county auditor of the county in which any political subdivision is, in whole or in part, situated. The county auditor, upon receiving a certificate from the state auditor, or a certificate from the court administrator, as provided in section 6.59, shall include the amount of the state's claim, with 25 percent added, in the tax levy for general revenue purposes of the political subdivision liable therefor, and such additional levy shall not be within any limitation imposed by law upon the amount of taxes which may be levied for revenue purposes. Upon completion of the June tax settlement following such levy the county treasurer shall deduct from the amount apportioned to the political subdivision for general revenue purposes, the amount due the state, including interest, and remit the same to the commissioner of management and budget.
(3286-6) 1929 c 259 s 6; 1955 c 870 s 1; 1969 c 359 s 4; 1973 c 123 art 5 s 7; 1974 c 406 s 43; 1Sp1986 c 3 art 1 s 82; 2003 c 112 art 2 s 50; 2008 c 200 s 9; 2009 c 101 art 2 s 109
Structure Minnesota Statutes
Chapters 4 - 9 — Constitutional Offices And Duties
Section 6.02 — Deputies, Employees.
Section 6.46 — Transfer Of Powers Of Public Examiner To State Auditor.
Section 6.47 — Accounting And Budgeting Systems; Investigation, Forms.
Section 6.475 — City And Town Accounting System Software.
Section 6.481 — County Audits.
Section 6.49 — Cities Of First Class.
Section 6.495 — Examination Of Fire Relief Associations.
Section 6.496 — Volunteer Firefighter Relief Associations; State Board Of Investment Options.
Section 6.50 — Cities Of Second, Third, Or Fourth Class.
Section 6.51 — Other Political Subdivisions.
Section 6.515 — Audit Of Federal Money.
Section 6.52 — Testimonial Powers.
Section 6.53 — Refusal To Assist; Penalty.
Section 6.54 — Examination Of Political Subdivision Records; Petition.
Section 6.55 — Examination Of Records; Resolution Of Governing Body.
Section 6.551 — Examination Of Grantees And Contractors Of Political Subdivisions.
Section 6.552 — Audit Of County Or Municipal Hospitals And County Nursing Homes.
Section 6.56 — Cost Of Examination, Payment.
Section 6.57 — Cost Of Examination, Collection.
Section 6.581 — State Auditor Enterprise Fund.
Section 6.582 — Personnel Plan.
Section 6.59 — Claim Of State For Cost Of Examination, Contest.
Section 6.60 — State Auditor, Certification Of Amounts Due.
Section 6.61 — Subject To Prior Enactment Of Laws.
Section 6.62 — Postaudit; Tax Levy.
Section 6.64 — Cooperation With Public Accountants.
Section 6.65 — Minimum Procedures For Auditors, Prescribed.
Section 6.66 — Certain Practices Of Public Accountants Authorized.
Section 6.67 — Public Accountants; Report Of Possible Misconduct.
Section 6.68 — State Auditor May Assist Public Accountant In Audit.
Section 6.69 — Information Furnished Public Accountant By State Auditor.
Section 6.70 — Access To Reports.
Section 6.71 — Scope Of Auditor's Investigation.
Section 6.715 — Classification Of State Auditor's Data.
Section 6.72 — State Auditor; Report To Legislature On Volunteer Firefighters' Relief Associations.
Section 6.74 — Information Collected From Local Governments.
Section 6.745 — Summary Budget Data To State Auditor.
Section 6.755 — Reports To The Legislature.
Section 6.756 — Special Districts; Information Required To Be Filed With State Auditor; Audits.
Section 6.76 — Political Subdivision Expenditures For Lobbyists.
Section 6.78 — Best Practices Reviews.
Section 6.79 — State Mandates.
Section 6.80 — Rule And Law Waiver Requests.