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Levy Documents

School district property tax levies are limited by state law. The Minnesota Department of Education computes the levy limitation for each school district. After hosting a budget hearing, the school district then certifies the levy to the county auditor. The county then sends out the tax statements, collects the tax and makes the payments to the school districts.

Overview of Minnesota Property Tax System and School District Levy Process, a report by the Minnesota Department of Education, October, 2008.

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