Minnesota § 275.61 - VOTER-APPROVED LEVY; MARKET VALUE
Full text of Minnesota Minnesota Statutes § 275.61 — VOTER-APPROVED LEVY; MARKET VALUE, with citation guidance and answers to common questions.
§ 275.61. VOTER-APPROVED LEVY; MARKET VALUE
Subdivision 1.Market value.
(a) For local governmental subdivisions other than school districts, any levy approved by the voters at a general or special election shall be levied against the referendum market value of all taxable property within the governmental subdivision, as defined in section 126C.01, subdivision 3. Any levy amount subject to the requirements of this section shall be certified separately to the county auditor under section 275.07.
(b) The ballot shall state the maximum amount of the increased levy as a percentage of market value and the amount that will be raised by the new referendum tax rate in the first year it is to be levied.
(c) This subdivision does not apply to tax levies for the payment of debt obligations that are approved by the voters after June 30, 2008.
Subd. 2.
MS 2002 [Repealed, 2005 c 151 art 5 s 46]
History:
1991 c 291 art 1 s 29; 1992 c 511 art 2 s 22; 1996 c 471 art 3 s 21; 1998 c 397 art 11 s 3; 1Sp2001 c 5 art 3 s 53; 2008 c 154 art 10 s 3
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 275.61
What does Minnesota Statutes § 275.61 cover?
Section 275.61 ("VOTER-APPROVED LEVY; MARKET VALUE") 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 § 275.61?
A common citation format is "Minnesota Statutes § 275.61" (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 § 275.61 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.