Whenever the amount of taxes as levied and certified by the tax levying body of any county, city, town, special taxing district, or school district has not been, as the result of error, inadvertence, or from the estimates as provided in section 275.08 , by the county auditor extended and spread in conformity therewith, such tax levying body may include in its tax levy for the year following, the whole or any part of the amount so omitted through error, inadvertence, or from the estimates as provided in section 275.08 , in addition to its current levy and in addition to and notwithstanding any limitations to the contrary.
Minn. Stat. § 275.075
OMISSION BY INADVERTENCE; CORRECTION.
Applied in 1 court decision — leading case City of Chanhassen v. County of Carver (1985)
Most recently applied in City of Chanhassen v. County of Carver (June 1985)
1947 c 71 s 1; 1973 c 123 art 5 s 7; 1Sp1981 c 1 art 8 s 9; 1997 c 84 art 1 s 1
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.