Minnesota Statutes Property Taxes (Ch. 272-289) § 275.62. Tax levies; report to the commissioner of revenue

Subdivision 1. Report on taxes levied. The commissioner of revenue shall establish procedures for the annual reporting of local government levies. Each local governmental unit shall submit a report to the commissioner by December 30 of the year in which the tax is levied. The report shall include, but is not limited to, information on the amount of the tax levied by the governmental unit for the following purposes:

Subd. 2. Local governments required to report. For purposes of this section, “local governmental unit” means a county, home rule charter or statutory city with a population greater than 2,500.

Subd. 3. Population estimate. For the purposes of this section, the population of a local governmental unit shall be that established by the last federal census, by a census taken undersection 275.14, or by an estimate made by the Metropolitan Council or by the state demographer made undersection 4A.02, whichever is the most recent as to the stated date of count or estimate for the calendar year preceding the current levy year.

Subd. 4. Penalty for late reporting. If a local government unit fails to submit the report required in subdivision 1 by January 30 of the year after the year in which the tax was levied, aid payments to the local governmental unit in the year after the year in which the tax was levied shall be reduced as follows: