Minnesota § 370.20 - NEW COUNTIES; TAX LEVY
Full text of Minnesota Minnesota Statutes § 370.20 — NEW COUNTIES; TAX LEVY, with citation guidance and answers to common questions.
§ 370.20. NEW COUNTIES; TAX LEVY
When a new county has been, or may be, created and organized out of territory within the boundaries of one or more organized counties in the state, the county board of the new county may, immediately or within 90 days after its organization, levy a tax for county purposes for the current year, subject to the limitations now provided by law, and the county auditor shall extend the tax upon the auditor's tax books. The tax is due 30 days from the date of the levy and shall be paid and collected as other taxes for county purposes are now paid and collected. All tax levies made for county purposes by the county board of the county or counties out of which the new county is created and organized, during the year immediately preceding the organization of the new county, which affect the territory within the boundary of the new county, are vacated and any extension is void.
History:
(619) 1911 c 11 s 1; 1985 c 109 s 1
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 370.20
What does Minnesota Statutes § 370.20 cover?
Section 370.20 ("NEW COUNTIES; TAX 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 § 370.20?
A common citation format is "Minnesota Statutes § 370.20" (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 § 370.20 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.