HF 1527

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

A bill for an act
relating to taxation; property; allowing joint public
truth in taxation advertisements and hearings;
amending Minnesota Statutes 2004, section 275.065, by
adding a subdivision.

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

Section 1.

Minnesota Statutes 2004, section 275.065, is
amended by adding a subdivision to read:

new text begin Subd. 6c. new text end

new text begin Joint public hearing; nonmetropolitan county,
cities, and school districts. new text end

new text begin (a) Notwithstanding any other
provision of law, the county board may hold a joint hearing with
the governing bodies of all taxing authorities located wholly or
partially within the county that are required to hold a public
hearing under this section, excluding special taxing districts.
The primary purpose of the joint hearing is for taxpayer
efficiency by allowing taxpayers to come to a single public
hearing to discuss the budgets and proposed property tax levies
of most taxing authorities that impact the taxes on their
property.
new text end

new text begin (b) This subdivision applies only to counties located
outside the metropolitan area as defined under section 473.121,
subdivision 2. If a city or school district is located
partially within the metropolitan area, that taxing jurisdiction
may participate in its nonmetropolitan county's joint hearing,
if it so chooses.
new text end

new text begin (c) Upon the adoption of a resolution by the county board
to hold a joint public hearing, the county shall notify each
city with a population over 500 and each school district located
wholly or partially within the county, of its intention to hold
the joint hearing and ask each of the taxing authorities if they
would like to participate. Participation is voluntary, and
participation in the joint hearing is in lieu of the requirement
for the governing body to hold a separate public hearing under
subdivision 6. If a participating city or school district is
located in more than one county, the hearing under this
subdivision is in lieu of the requirement to hold a separate
public hearing if 75 percent or more of that city or school
district's previous year's net tax capacity is in the county
where the hearing is held.
new text end

new text begin (d) The initial joint hearing shall be held on the first
Thursday in December. The county may hold an additional joint
hearing on another date before December 20 if the majority of
the participating taxing authorities want an additional hearing.
new text end

new text begin The county board shall obtain a meeting space to hold the
joint hearing, preferably at a public building such as the court
house, school, or community center. The location shall be as
centrally located within the county as possible. The meeting
shall generally be structured in the following general manner:
new text end

new text begin (1) first 30 to 60 minutes, discussion of the county's
budget and levy;
new text end

new text begin (2) next 30 to 60 minutes, discussion of city's budget and
levy, each city's discussion must be held in a separate room,
preferably in the same building;
new text end

new text begin (3) next 30 to 60 minutes, discussion of the school
district's levy, each school district's discussion must be held
in a separate room, preferably in the same building; and
new text end

new text begin (4) the last 30 minutes, reassemble the joint meeting with
all governing bodies to entertain any follow-up questions that
have arisen from the separate discussions.
new text end

new text begin The county shall attempt to keep the total public hearing to
within three hours.
new text end

new text begin (e) In lieu of the public advertisement requirement in
subdivision 5a, the county shall have a single advertisement
listing the county, each city with a population of over 500, and
each school district participating in the joint public hearing
listing. Any taxing authority participating under this
subdivision is exempt from the separate public advertisement
requirement under subdivision 5a. The cost of the joint hearing
advertisement shall be apportioned in the same manner provided
in subdivision 4. The notice must be published not less than
two business days nor more than six business days before the
hearing. The newspaper selected must be one of general interest
and readership in the community, and not one of limited subject
matter. The advertisement must appear in a newspaper that is
published at least once per week. The advertisement must be in
the following form:
new text end

new text begin "NOTICE OF JOINT PUBLIC HEARING
new text end

new text begin PROPOSED TOTAL PROPERTY TAXES
new text end

new text begin FOR PARTICIPATING TAXING AUTHORITIES
new text end

new text begin The property tax amounts below compare that portion of the
current budget levied in property taxes in the county, cities,
and school districts for (year) with the property taxes the
county, cities, and school districts propose to collect in
(year) for those taxing authorities participating in the joint
public hearing.
new text end

new text begin Taxing new text end new text begin (Year) new text end new text begin Proposed (Year) new text end new text begin Change
new text end

new text begin Authority new text end new text begin Property new text end new text begin Property Taxes new text end new text begin (Year)-(Year)
new text end

new text begin Taxes
new text end

new text begin $....... new text end new text begin $....... new text end new text begin $....... new text end new text begin ...%
new text end

new text begin ATTEND THE JOINT PUBLIC HEARING
new text end

new text begin All residents are invited to attend the joint public hearing of
the county/cities/school districts to express your opinions on
the proposed amount of (year) property taxes. The hearing will
be held on:
new text end

new text begin (Month/Day/Year/Time)
(Location/Address)
new text end

new text begin If the discussion cannot be completed, and another hearing is
scheduled, a time and place for that hearing will be announced
at this hearing. You are also invited to send your written
comments to the county auditor. If the comments relate to the
city or school district's levy, please identify that on the
envelope so the county auditor can direct the correspondence to
the right jurisdiction."
new text end

new text begin The formal adoption of the taxing authority's levy must not
be made at the joint public hearing held under this
subdivision. It must be made at one of the regularly scheduled
meetings of the taxing authority's governing body. However, the
property tax levy amount that is subsequently adopted cannot
exceed the amount shown to taxpayers at the joint public hearing.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for hearings
held in 2005 and thereafter.
new text end