HF 3214

as introduced - 91st Legislature (2019 - 2020) Posted on 03/02/2020 04:22pm

A bill for an act
relating to taxation; property; authorizing levy authority for certain soil and water
conservation districts.

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

Section 1. new text begin CARLTON COUNTY AND PINE COUNTY SOIL AND WATER
CONSERVATION DISTRICTS; LEVY AUTHORITY.
new text end

new text begin Subdivision 1. new text end

new text begin Authorization. new text end

new text begin The soil and water conservation districts located in Carlton
County and Pine County are deemed to be special taxing districts under Minnesota Statutes,
section 275.066, clause (26), and are authorized to adopt and certify a property tax levy as
provided in this section.
new text end

new text begin Subd. 2. new text end

new text begin Tax levy. new text end

new text begin The district board may levy a tax on all taxable property in the district.
The tax levy may not exceed 0.048 percent of the estimated market value of the district, or
$1,000,000, whichever is less. The amount raised must be spent by the district board as
provided under Minnesota Statutes, chapter 103C, or for any other purpose authorized by
law.
new text end

new text begin Subd. 3. new text end

new text begin Public hearing. new text end

new text begin (a) Before adopting the tax levy, the district board shall hold
a public hearing on the proposed levy after determining the total amount necessary to be
raised from the levy to meet the needs of the district.
new text end

new text begin (b) The district shall publish notice of the hearing, including a summary of the proposed
tax levy, in at least one newspaper of general circulation in the county. The notice and
summary shall be published once each week for two successive weeks prior to the hearing.
The last notice shall be at least two days prior to the hearing.
new text end

new text begin Subd. 4. new text end

new text begin Budget adoption. new text end

new text begin On or before September 15 each year, the district board, by
majority vote of its members, may adopt a tax levy for the following year. After adoption
of the tax levy, and no later than September 30, the district must certify to the county auditor
the total tax levy authorized under subdivision 2. The tax must be collected and distributed
to the district board as prescribed in Minnesota Statutes, chapter 276.
new text end

new text begin Subd. 5. new text end

new text begin Expiration. new text end

new text begin The tax levy authorized under this section shall apply for taxes
payable in 2021 through taxes payable in 2023 only.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2021.
new text end