HF 640

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to local government; increasing the amount a
county or city may appropriate for the prevention of
cruelty to animals; providing that a property tax levy
to fund the appropriation is exempt from levy limits;
amending Minnesota Statutes 2004, sections 275.70,
subdivision 5; 343.11.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2004, section 275.70,
subdivision 5, is amended to read:

Subd. 5.

Special levies.

"Special levies" means those
portions of ad valorem taxes levied by a local governmental unit
for the following purposes or in the following manner:

(1) to pay the costs of the principal and interest on
bonded indebtedness or to reimburse for the amount of liquor
store revenues used to pay the principal and interest due on
municipal liquor store bonds in the year preceding the year for
which the levy limit is calculated;

(2) to pay the costs of principal and interest on
certificates of indebtedness issued for any corporate purpose
except for the following:

(i) tax anticipation or aid anticipation certificates of
indebtedness;

(ii) certificates of indebtedness issued under sections
298.28 and 298.282;

(iii) certificates of indebtedness used to fund current
expenses or to pay the costs of extraordinary expenditures that
result from a public emergency; or

(iv) certificates of indebtedness used to fund an
insufficiency in tax receipts or an insufficiency in other
revenue sources;

(3) to provide for the bonded indebtedness portion of
payments made to another political subdivision of the state of
Minnesota;

(4) to fund payments made to the Minnesota State Armory
Building Commission under section 193.145, subdivision 2, to
retire the principal and interest on armory construction bonds;

(5) property taxes approved by voters which are levied
against the referendum market value as provided under section
275.61;

(6) to fund matching requirements needed to qualify for
federal or state grants or programs to the extent that either
(i) the matching requirement exceeds the matching requirement in
calendar year 2001, or (ii) it is a new matching requirement
that did not exist prior to 2002;

(7) to pay the expenses reasonably and necessarily incurred
in preparing for or repairing the effects of natural disaster
including the occurrence or threat of widespread or severe
damage, injury, or loss of life or property resulting from
natural causes, in accordance with standards formulated by the
Emergency Services Division of the state Department of Public
Safety, as allowed by the commissioner of revenue under section
275.74, subdivision 2;

(8) pay amounts required to correct an error in the levy
certified to the county auditor by a city or county in a levy
year, but only to the extent that when added to the preceding
year's levy it is not in excess of an applicable statutory,
special law or charter limitation, or the limitation imposed on
the governmental subdivision by sections 275.70 to 275.74 in the
preceding levy year;

(9) to pay an abatement under section 469.1815;

(10) to pay any costs attributable to increases in the
employer contribution rates under chapter 353 that are effective
after June 30, 2001;

(11) to pay the operating or maintenance costs of a county
jail as authorized in section 641.01 or 641.262, or of a
correctional facility as defined in section 241.021, subdivision
1, paragraph (f), to the extent that the county can demonstrate
to the commissioner of revenue that the amount has been included
in the county budget as a direct result of a rule, minimum
requirement, minimum standard, or directive of the Department of
Corrections, or to pay the operating or maintenance costs of a
regional jail as authorized in section 641.262. For purposes of
this clause, a district court order is not a rule, minimum
requirement, minimum standard, or directive of the Department of
Corrections. If the county utilizes this special levy, except
to pay operating or maintenance costs of a new regional jail
facility under sections 641.262 to 641.264 which will not
replace an existing jail facility, any amount levied by the
county in the previous levy year for the purposes specified
under this clause and included in the county's previous year's
levy limitation computed under section 275.71, shall be deducted
from the levy limit base under section 275.71, subdivision 2,
when determining the county's current year levy limitation. The
county shall provide the necessary information to the
commissioner of revenue for making this determination;

(12) to pay for operation of a lake improvement district,
as authorized under section 103B.555. If the county utilizes
this special levy, any amount levied by the county in the
previous levy year for the purposes specified under this clause
and included in the county's previous year's levy limitation
computed under section 275.71 shall be deducted from the levy
limit base under section 275.71, subdivision 2, when determining
the county's current year levy limitation. The county shall
provide the necessary information to the commissioner of revenue
for making this determination;

(13) to repay a state or federal loan used to fund the
direct or indirect required spending by the local government due
to a state or federal transportation project or other state or
federal capital project. This authority may only be used if the
project is not a local government initiative;

(14) to pay for court administration costs as required
under section 273.1398, subdivision 4b, less the (i) county's
share of transferred fines and fees collected by the district
courts in the county for calendar year 2001 and (ii) the aid
amount certified to be paid to the county in 2004 under section
273.1398, subdivision 4c; however, for taxes levied to pay for
these costs in the year in which the court financing is
transferred to the state, the amount under this clause is
limited to the amount of aid the county is certified to receive
under section 273.1398, subdivision 4a; deleted text begin and
deleted text end

(15) to fund a police or firefighters relief association as
required under section 69.77 to the extent that the required
amount exceeds the amount levied for this purpose in 2001 new text begin ; and
new text end

new text begin (16) to pay for the maintenance and support of a city or
county society for the prevention of cruelty to animals under
section 343.11. If the city or county uses this special levy,
any amount levied by the city or county in the previous levy
year for the purposes specified in this clause and included in
the city's or county's previous year's levy limit computed under
section 275.71, must be deducted from the levy limit base under
section 275.71, subdivision 2, in determining the city's or
county's current year levy limit new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes
levied in 2005, payable in 2006, and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2004, section 343.11, is
amended to read:

343.11 ACQUISITION OF PROPERTY, APPROPRIATIONS.

Every county and district society for the prevention of
cruelty to animals may acquire, by purchase, gift, grant, or
devise, and hold, use, or convey, real estate and personal
property, and lease, mortgage, sell, or use the same in any
manner conducive to its interest, to the same extent as natural
persons. The county board of any county, or the council of any
city, in which such societies exist, may, in its discretion,
appropriate for the maintenance and support of such societies in
the transaction of the work for which they are organized, any
sums of money not otherwise appropriated, not to exceed in any
one year the sum of $4,800 or the sum of deleted text begin 50 cents deleted text end new text begin $1 new text end per capita
based upon the county's or city's population as of the most
recent federal census, whichever is greater; provided, that no
part of the appropriation shall be expended for the payment of
the salary of any officer of the society.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2006.
new text end