Minnesota Statutes

Minn. Stat. § 275.26 (2026)

Excessive Levy; Injunction

✓ current as of May 2026

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When any county board shall levy taxes for any purpose in excess of the amount allowed by law, any taxpayer thereby affected, personally and for all other interested taxpayers in the county, may bring an action against the treasurer, the auditor, and the board of such county, to enjoin the collection of such taxes, and for an order requiring the defendants, or either of them, to correct the levy, and for such other order as may be proper for the correction and adjustment of such taxes and levy, notwithstanding that such taxpayers have a speedy and adequate remedy in the ordinary course of law. When so corrected and adjusted, the taxes may be collected as other taxes.

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 1965–2026 · leading case: Fichtner v. Schiller, 135 N.W.2d 877 (Minn. 1965).

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Fichtner v. Schiller, 135 N.W.2d 877 (Minn. 1965). · cites it 10× “1 Section 275.26 provides: *265 “When any county board shall levy taxes for any purpose in excess of the amount allowed by law, any taxpayer thereby affected, for himself and all other interested taxpayers in the county, may bring an action against the treasurer, the auditor,…”

Programmed Land, Inc. v. O'CONNOR, 633 N.W.2d 517 (Minn. 2001). · cites it 3× “The issue in Fichtner was not the scope of the assessment process but whether an assessment could be challenged under Minn.Stat. § 275.26 (2000), which provides a cause of action to challenge illegal legislative levies.”

Programmed Land, Inc. v. O'CONNOR, 602 N.W.2d 895 (Minn. Ct. App. 1999). · cites it 7× “19 (1998); (2) recovery of money paid by mistake; (3) recovery of money had and received; (4) breach of contract; (5) unjust enrichment; (6) recovery of excess taxes collected pursuant to Minn.Stat. § 275.26 (1998); (7) abatement of property tax pursuant to Minn.”

Comm'r of Taxation v. Crow Wing Cnty., 144 N.W.2d 717 (Minn. 1966). “15 to delinquent tax proceedings; 6 by a representative action *13 under § 275.26; 7 and by a declaratory judgment action under § 555.”

Theodore Lockhart, Sr., Relator v. Hennepin Cnty. (Minn. 2026). · cites it 2× “1965) (affirming the dismissal of a property tax assessment claim initially brought under Minnesota Statutes section 275.26 because section 278.01 is the exclusive remedy for property tax assessment claims).”

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