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legal-2026.07.26-907

  1. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 84A.41 - DEFINITIONS

    unknown Act or statute Document — Minnesota Statutes § 84A.41 - DEFINITIONS

    Minnesota Statutes § 84A.41 - DEFINITIONS

    § Subdivision 1.Taxes. "Taxes," as used in sections 84A.31 to 84A.42 includes taxes of every kind and special assessments of every kind. § Subd. 2.Bonds and bonded indebtedness. "Bonds" and "bonded indebtedness," as used in sections 84A.31 to 84A.42, include bonds and accumulated interest on bonds of every nature issued to finance or refinance the constructi

    Topics: drainage infrastructure, public finance, tax

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  2. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 297H.04 - NONMIXED MUNICIPAL SOLID WASTE

    unknown Act or statute Document — Minnesota Statutes § 297H.04 - NONMIXED MUNICIPAL SOLID WASTE

    Minnesota Statutes § 297H.04 - NONMIXED MUNICIPAL SOLID WASTE

    § Subdivision 1.Imposition. A tax is imposed upon the volume of nonmixed municipal solid waste that is managed. § Subd. 2.Rate. (a) Commercial generators that generate nonmixed municipal solid waste shall pay a solid waste management tax of 60 cents per noncompacted cubic yard of periodic waste collection capacity purchased by the generator, based on the siz

    Topics: solid waste, tax

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  3. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 365.23 - MEETING FOR SECTION 365.20 SPENDING, PACTS, TAX

    unknown Act or statute Document — Minnesota Statutes § 365.23 - MEETING FOR SECTION 365.20 SPENDING, PACTS, TAX

    Minnesota Statutes § 365.23 - MEETING FOR SECTION 365.20 SPENDING, PACTS, TAX

    After getting general authority to do something under section 365.20, a town board must not spend money, enter into a contract, or levy a tax for that purpose without specific authority from a town meeting. The specific authority is to be given at the annual town meeting if still possible in the year the general authority is voted in. Otherwise, a special me

    Topics: contracts, public spending, tax

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  4. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 88.04 - FIREBREAKS; PREVENTING FIRES

    unknown Act or statute Document — Minnesota Statutes § 88.04 - FIREBREAKS; PREVENTING FIRES

    Minnesota Statutes § 88.04 - FIREBREAKS; PREVENTING FIRES

    20 rods apart, between which backfires may be set or a stand made to fight wildfires in cases of emergency. § Subd. 3.Local responsibility; tax. All towns and cities shall take necessary precautions to prevent the starting and spreading of wildfires and to extinguish them. They may levy a tax annually on all taxable property in the city or town. The tax when

    Topics: emergency response, fire prevention, municipal governance, tax

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  5. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 473.246 - COUNCIL'S SUBMISSIONS TO LEGISLATIVE COMMISSION

    unknown Act or statute Document — Minnesota Statutes § 473.246 - COUNCIL'S SUBMISSIONS TO LEGISLATIVE COMMISSION

    Minnesota Statutes § 473.246 - COUNCIL'S SUBMISSIONS TO LEGISLATIVE COMMISSION

    The Metropolitan Council shall submit to the Legislative Commission on Metropolitan Government information on the council's tax rates and dollar amounts levied for the current year, proposed property tax rates and levies, operating and capital budgets, work program, capital improvement program, and any other information requested by the commission, for revie

    Topics: budget, reporting, tax

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  6. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 473.627 - TAX FOR POLICE, FIRE, STREETS, PARKING

    unknown Act or statute Document — Minnesota Statutes § 473.627 - TAX FOR POLICE, FIRE, STREETS, PARKING

    Minnesota Statutes § 473.627 - TAX FOR POLICE, FIRE, STREETS, PARKING

    fore October 10 of each calendar year certify to the county auditor of said county, the amount determined by the commission to be raised on taxable properties within such territory to provide funds for policing and fire protection at and within said airport, and for the construction, maintenance and repair of streets and motor vehicle parking areas within su

    Topics: local government, public finance, tax

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  7. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 365.19 - RELATION OF LEVIES TO FORESTRY ACT, LEVY

    unknown Act or statute Document — Minnesota Statutes § 365.19 - RELATION OF LEVIES TO FORESTRY ACT, LEVY

    Minnesota Statutes § 365.19 - RELATION OF LEVIES TO FORESTRY ACT, LEVY

    § Subdivision 1.Not limited by forestry levy. A levy under sections 365.15 to 365.18 is in addition to the levy and the amount of tax authorized in any one year under section 88.04. § Subd. 2.Forestry Act not affected. Sections 365.15 to 365.18 do not affect Laws 1925, chapter 407, known in part as the Forestry Act and coded in Minnesota Statutes, chapters 8

    Topics: forestry, levies, tax

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  8. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 62T.10 - MINNESOTACARE TAX

    unknown Act or statute Document — Minnesota Statutes § 62T.10 - MINNESOTACARE TAX

    Minnesota Statutes § 62T.10 - MINNESOTACARE TAX

    An accountable provider network shall file with the commissioner of revenue all returns and pay to the commissioner of revenue all amounts required under chapter 297I.

    Topics: tax

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  9. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 293.03 - PLACE OF TAXATION; LIEN

    unknown Act or statute Document — Minnesota Statutes § 293.03 - PLACE OF TAXATION; LIEN

    Minnesota Statutes § 293.03 - PLACE OF TAXATION; LIEN

    Such annuity or income shall have a taxable status in the assessment district wherein is located the real property conveyed under the terms and conditions set forth in section 293.01, and the tax herein provided shall be a specific lien upon all and singular the amounts as they accrue, which are payable to any person entitled to receive income or annuity the

    Topics: tax

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  10. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 275.08 - AUDITOR TO FIX RATE

    unknown Act or statute Document — Minnesota Statutes § 275.08 - AUDITOR TO FIX RATE

    Minnesota Statutes § 275.08 - AUDITOR TO FIX RATE

    § Subdivision 1.Generally. The rate percent of all taxes, except the state tax and taxes the rate of which may be fixed by law, shall be calculated and fixed by the county auditor according to the limitations in this chapter hereinafter prescribed; provided, that if any county, city, town, or school district shall return a greater amount than the prescribed

    Topics: levy adjustments, property tax rates, tax capacity computation

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  11. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 295.75 - LIQUOR GROSS RECEIPTS TAX

    unknown Act or statute Document — Minnesota Statutes § 295.75 - LIQUOR GROSS RECEIPTS TAX

    Minnesota Statutes § 295.75 - LIQUOR GROSS RECEIPTS TAX

    amount received, in money or by barter or exchange, for all liquor sales at retail as measured by the sales price, but does not include any taxes imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser. (d) "Liquor" means: (1) intoxicating liquor, as defined in section 340A.101, sub

    Topics: exemptions, liquor gross receipts tax, tax collection, tax credits

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  12. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 524.3-916 - 524.3-916 APPORTIONMENT OF ESTATE TAXES AND GENERATION-SKIPPING TAX.

    unknown Act or statute Document — Minnesota Statutes § 524.3-916 - 524.3-916 APPORTIONMENT OF ESTATE TAXES AND GENERATION-SKIPPING TAX.

    Minnesota Statutes § 524.3-916 - 524.3-916 APPORTIONMENT OF ESTATE TAXES AND GENERATION-SKIPPING TAX.

    (a) For purposes of this section: (1) "estate" means the gross estate of a decedent as determined for the purpose of federal estate tax or the estate tax payable to this state; (2) "decedent's generation-skipping transfers" means all generation-skipping transfers as determined for purposes of the federal generation-skipping tax which occur by reason of the d

    Topics: estate tax apportionment, fiduciary administration, generation-skipping tax

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  13. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 469.177 - COMPUTATION OF TAX INCREMENT

    unknown Act or statute Document — Minnesota Statutes § 469.177 - COMPUTATION OF TAX INCREMENT

    Minnesota Statutes § 469.177 - COMPUTATION OF TAX INCREMENT

    § Subdivision 1.Original net tax capacity. (a) Upon or after adoption of a tax increment financing plan, the auditor of any county in which the district is situated shall, upon request of the authority, certify the original net tax capacity of the tax increment financing district and that portion of the district overlying any subdistrict as described in the

    Topics: assessment, district certification, property tax, tax increment financing

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  14. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 276.04 - NOTICE OF RATES; PROPERTY TAX STATEMENTS

    unknown Notice Document — Minnesota Statutes § 276.04 - NOTICE OF RATES; PROPERTY TAX STATEMENTS

    Minnesota Statutes § 276.04 - NOTICE OF RATES; PROPERTY TAX STATEMENTS

    § Subdivision 1.Auditor to publish rates. On receiving the tax lists from the county auditor, the county treasurer shall, if directed by the county board, give three weeks' published notice in a newspaper specifying the rates of taxation for all general purposes and the amounts raised for each specific purpose. § Subd. 2.Contents of tax statements. (a) The t

    Topics: electronic delivery, mailing, property tax statements, tax notices

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  15. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 275.28 - TAX LISTS

    unknown Act or statute Document — Minnesota Statutes § 275.28 - TAX LISTS

    Minnesota Statutes § 275.28 - TAX LISTS

    § Subdivision 1.Auditor to make. The county auditor shall make out the tax lists according to the prescribed form, and to correspond with the assessment districts. The rate percent necessary to raise the required amount of the various taxes shall be calculated on the net tax capacity of property as determined by the state Board of Equalization, but, in calcu

    Topics: assessment records, county auditor duties, tax lists

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  16. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 270C.11 - TAX EXPENDITURE BUDGET

    unknown Act or statute Document — Minnesota Statutes § 270C.11 - TAX EXPENDITURE BUDGET

    Minnesota Statutes § 270C.11 - TAX EXPENDITURE BUDGET

    l policy objectives are sought to be achieved both by direct expenditure of governmental funds and by the granting of special and selective tax relief or tax expenditures. Both direct expenditures of governmental funds and tax expenditures have an effect on the ability of the state and local governments to lower tax rates or to increase expenditures. As a re

    Topics: tax definitions, tax expenditure budget, tax revenue estimates

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  17. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 375.194 - ECONOMIC DEVELOPMENT TAX ABATEMENT

    unknown Act or statute Document — Minnesota Statutes § 375.194 - ECONOMIC DEVELOPMENT TAX ABATEMENT

    Minnesota Statutes § 375.194 - ECONOMIC DEVELOPMENT TAX ABATEMENT

    ses of this section, the following terms have the meanings given them. (a) "Eligible county" means a county whose county government average tax rate is at least 45 points higher than an adjacent neighboring county's county government average tax rate in the initial year that the tax abatement is granted on the eligible property. An eligible county cannot be

    Topics: county tax rates, property tax abatement, tax increment financing

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  18. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 168.105 - CLASSIC MOTORCYCLE REGISTRATION

    unknown Act or statute Document — Minnesota Statutes § 168.105 - CLASSIC MOTORCYCLE REGISTRATION

    Minnesota Statutes § 168.105 - CLASSIC MOTORCYCLE REGISTRATION

    parade, or similar use. A classic motorcycle may not be used for general transportation purposes. § Subd. 2.Affidavit for registration and taxation. (a) A classic motorcycle must be taxed and registered by the vehicle owner submitting an affidavit to the commissioner stating (1) the name and address of the owner, (2) the name and address of the person from

    Topics: plates, registration, tax

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  19. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 275.48 - ADDITIONAL TAX LEVIES IN CERTAIN TAXING DISTRICTS

    unknown Act or statute Document — Minnesota Statutes § 275.48 - ADDITIONAL TAX LEVIES IN CERTAIN TAXING DISTRICTS

    Minnesota Statutes § 275.48 - ADDITIONAL TAX LEVIES IN CERTAIN TAXING DISTRICTS

    When by virtue of chapter 278, sections 270C.86, 375.192, or otherwise, the net tax capacity of a city or township for a taxable year is reduced after the taxes for the year have been spread by the county auditor, and when the local tax rate determined by the county auditor based on the original net tax capacity is applied on the reduced net tax capacity and

    Topics: local tax capacity, state aid, tax levies

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  20. Provision text match · United States — Minnesota · en

    Minnesota Statutes § 412.251 - ANNUAL TAX LEVY

    unknown Act or statute Document — Minnesota Statutes § 412.251 - ANNUAL TAX LEVY

    Minnesota Statutes § 412.251 - ANNUAL TAX LEVY

    The council shall make its annual tax levy by resolution. The following taxes may be levied as authorized: (1) a tax for the payment of principal and interest on outstanding obligations of the city as provided by sections 475.61, 475.73, and 475.74; (2) a tax for the payment of judgments as authorized by section 465.14; (3) a tax to provide musical entertain

    Topics: annual tax levy, municipal taxation

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