HF 1816

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to levy limits; limiting the amount that political subdivisions may levy for
roads, streets, and bridges; amending Minnesota Statutes 2006, section 275.62,
subdivision 1; proposing coding for new law in Minnesota Statutes, chapter 275.

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

Section 1.

Minnesota Statutes 2006, section 275.62, subdivision 1, is amended to read:

Subdivision 1.

Report on taxes levied.

The commissioner of revenue shall establish
procedures for the annual reporting of local government levies. Each local governmental
unit shall submit a report to the commissioner by December 30 of the year in which the
tax is levied. The report shall include, but is not limited to, information on the amount of
the tax levied by the governmental unit for the following purposes:

(1) social services and related programs, which include taxes levied for the purposes
defined in Minnesota Statutes 1991 Supplement, section 275.50, subdivision 5, clauses
(a), (j), and (v);

(2) the amounts levied for each of the purposes listed in section 275.70, subdivision
5; deleted text begin and deleted text end

(3) new text begin the amount levied for transportation purposes under section 2; and
new text end

new text begin (4) new text end other levies, which include the taxes levied for all purposes not included in
clause (1), (2), or (3).

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2008 and
thereafter.
new text end

Sec. 2.

new text begin [275.705] LIMIT ON LEVIES FOR TRANSPORTATION PURPOSES.
new text end

new text begin Subdivision 1. new text end

new text begin Transportation levy limit; spending limit. new text end

new text begin Notwithstanding any
other provisions of law or municipal charter to the contrary, the amount that any county,
statutory or home rule charter city, or township may levy and spend for transportation
purposes, except to fund transit capital and operation expenses, is limited to the amount
allowed under this section.
new text end

new text begin Subd. 2. new text end

new text begin Transportation levy base. new text end

new text begin (a) For taxes levied in 2007, payable in 2008,
the transportation levy base for a local governmental unit is equal to the amount it spent
on operations, maintenance, and capital projects for roads, streets, and bridges in calendar
year 2006, less the sum of any federal, state, or local revenues, including own-source
revenues, received in calendar year 2006 that were dedicated, by law or contract, to
spending on roads, streets, or bridges. The local governmental unit shall supply the
necessary information to the commissioner of revenue for determining this amount.
new text end

new text begin (b) For taxes levied in 2008, payable in 2009 and thereafter, the transportation levy
base for a local governmental unit is equal to its transportation levy under this section in
the previous year.
new text end

new text begin Subd. 3. new text end

new text begin Transportation levy limit. new text end

new text begin Beginning with taxes levied in 2007, payable
in 2008, the transportation levy limit for a local governmental unit is equal to its
transportation levy base multiplied by the implicit price deflator as defined in section
275.70, subdivision 2.
new text end

new text begin Subd. 4. new text end

new text begin Transportation spending limit. new text end

new text begin The maximum amount that a local
governmental unit subject to this section may spend in any calendar year for operations,
maintenance, and capital projects for roads, streets, and bridges is limited to the sum of
(1) the levy imposed under this section for that payable year, plus (2) any unspent sums
from a levy under this section in a previous year, plus (3) the sum of any federal, state,
or local revenues, including own-source revenues, received in the current calendar year,
or unspent sums from a previous calendar year, that are dedicated by law or contract
to spending on roads, streets, or bridges.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2008 and
thereafter.
new text end