HF 1769

as introduced - 85th Legislature (2007 - 2008) 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 2006, section
275.065, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2006, 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 it 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 must 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) the first 30 to 60 minutes must be devoted to discussion of the county's budget
and levy;
new text end

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

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

new text begin (4) during the last 30 minutes the governing bodies must reassemble in a joint
meeting 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 Authority new text end	new text begin (Year) Property Taxes new text end	new text begin Proposed (Year) Property Taxes new text end	new text begin Change (Year) - (Year) 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 $....... 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 $....... 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)
new text end

new text begin (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. The formal adoption 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 2007 and
thereafter.
new text end