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HF 1372

as introduced - 90th Legislature (2017 - 2018) Posted on 03/03/2017 08:45am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; property; adjusting distribution levies for the Iron Range fiscal
disparities program; amending Minnesota Statutes 2016, section 276A.06,
subdivisions 3, 5.

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

Section 1.

Minnesota Statutes 2016, section 276A.06, subdivision 3, is amended to read:


Subd. 3.

Apportionment of levy.

The county auditor shall apportion the levy of each
governmental unit in the county in the manner prescribed by this subdivision. The auditor
shall:

(1) by August 20 of deleted text begin 2014 anddeleted text end each deleted text begin subsequentdeleted text end year, determine the preliminary areawide
portion of the levy for each governmental unit by multiplying the local tax rate of the
governmental unit for the preceding levy year times the distribution value set forth in
subdivision 2, clause (2);

(2) new text begin by September 5 of each year, adjust the preliminary areawide portion of the levy for
each governmental unit by the adjustment percentage, if any, determined under subdivision
5, paragraph (b);
new text end

new text begin (3) new text end by September 5 of deleted text begin 2014 anddeleted text end each deleted text begin subsequentdeleted text end year, determine the areawide portion
of the levy for each governmental unit by multiplying the new text begin adjusted new text end preliminary areawide
portion of the levy for each governmental unit times a fraction, the numerator of which is
the difference between the sum of the new text begin adjusted new text end preliminary areawide levies for all
governmental units in the area minus the school fund allocation and the denominator is the
sum of the new text begin adjusted new text end preliminary areawide levy for all governmental units in the area; and

deleted text begin (3)deleted text end new text begin (4)new text end by September 5 of deleted text begin 2014 anddeleted text end each deleted text begin subsequentdeleted text end year, determine the local portion
of the current year's levy by subtracting the resulting amount from clause deleted text begin (1)deleted text end new text begin (2)new text end from the
governmental unit's current year's levy.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018.
new text end

Sec. 2.

Minnesota Statutes 2016, section 276A.06, subdivision 5, is amended to read:


Subd. 5.

Areawide tax rate.

new text begin (a) new text end On or before August 25deleted text begin , 1997, anddeleted text end new text begin ofnew text end each deleted text begin subsequentdeleted text end
year, the county auditor shall certify to the administrative auditor the preliminary portion
of the levy of each governmental unit determined pursuant to subdivision 3, clause (1). The
administrative auditor shall then determine the areawide tax rate sufficient to yield an amount
equal to the sum of the levies from the preliminary areawide net tax capacity.

new text begin (b) The areawide tax rate may not deviate from the previous year's areawide rate by
more than three percentage points. If the areawide tax rate determined under paragraph (a)
does not fall within that range, the auditor must determine the percentage increase or
reduction to each jurisdiction's distribution levy necessary so that the areawide rate falls
within the range and recalculate the areawide rate accordingly.
new text end

new text begin (c) new text end On or before September 1, the administrative auditor shall certify the areawide tax
rate to each of the county auditors.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018.
new text end