04-14-2011 Charter Packet - Laserfiche WebLink

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The Department will also provide the PT Form 280 and its instructions, which is the process by which counties and levy -limit cities claim the use of special levies. This form is due to the Department on or before September 30, 2009. The Property Tax Levy Report, which is authorized by M.S. § 275.62 and submitted each year by December 30 of the levy year, requires the identification of the special levies that are defined in the levy limit laws and serves as a starting point for determining the appropriate 2011 special levies. Because the use of special levies is optional, the special levies that are used for the first time may not match those that were included in the levy limit base, which will cause adjustments to the levy limit. The Department is to certify the allowed special levies and any levy limit adjustments to the local units of government on or before December 10, 2010. The following summarizes the deadlines and actions required under the overall levy limitation law for levy year 2010, taxes payable 2011: Deadlines in the Law Action Required On or Before September 1, 2010 On or Before September 30, 2010 On or Before December 10, 2010 On or Before 5 Business Days After December 20 (December 28 in 2010) Special Levies The Department of Revenue certifies the payable 2011 overall levy limitation to each county government and to each city over 2,500 population (levy limit city). The counties and levy -limit cities send their completed Payable 2011 PT Forms 280 to the Department of Revenue, claiming their special levies for payable 2011. The Department of Revenue certifies the allowed special levies for payable 2011 to the counties and the levy -limit cities. The Department's decision is final. No changes in allowed special levies will be made after this date except for special levies corresponding with recertified levies due to late unallotments under M.S. 275.07, subd. 6. The Department of Revenue certifies to the county auditor the sum of the payable 2011 levy limitation and allowed special levies for the county government and for each levy limit city within the county. The county auditor, for the purpose of determining tax rates for the taxes payable year 2011, must use the lesser of: (1) the county's or levy limit city's final certified levy for the taxes payable year 2011 or (2) the sum of its levy limitation and allowed special levies for the taxes payable year 2011. 2