Minnesota § 275.077 - ERRORS BY COUNTY AUDITOR AFFECTING TOWNSHIP LEVY
Full text of Minnesota Minnesota Statutes § 275.077 — ERRORS BY COUNTY AUDITOR AFFECTING TOWNSHIP LEVY, with citation guidance and answers to common questions.
§ 275.077. ERRORS BY COUNTY AUDITOR AFFECTING TOWNSHIP LEVY
Subdivision 1.Error in recording levy.
If an error is made by a county auditor in recording the levy of a township lower than the levy certified by the township, the governing body of the county in which the error was made shall appropriate and disburse to the affected township sufficient funds to make up for the difference created by the error within 30 days of notification of the error.
Subd. 2.Correction of levy amount.
The difference between the correct levy and the erroneous levy shall be added to the township levy for the subsequent levy year; provided that if the amount of the difference exceeds 0.12089 percent of estimated market value, the excess shall be added to the township levy for the second and later subsequent levy years, not to exceed an additional levy of 0.12089 percent of estimated market value in any year, until the full amount of the difference has been levied. The funds collected from the corrected levies shall be used to reimburse the county for the payment required by subdivision 1.
History:
1979 c 16 s 1,2; 1989 c 277 art 4 s 23; 2013 c 143 art 14 s 33
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 275.077
What does Minnesota Statutes § 275.077 cover?
Section 275.077 ("ERRORS BY COUNTY AUDITOR AFFECTING TOWNSHIP LEVY") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 275.077?
A common citation format is "Minnesota Statutes § 275.077" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 275.077 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.