1.1                          A bill for an act 
  1.2             relating to local government; permitting the 
  1.3             establishment of a special tax taxing district for the 
  1.4             Brookdale shopping center in the city of Brooklyn 
  1.5             Center; providing taxing and other authority for the 
  1.6             city. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  [BROOKLYN CENTER SPECIAL TAXING DISTRICT 
  1.9   PROCEDURES; DEFINITIONS.] 
  1.10     Subdivision 1.  [APPLICABILITY.] As used in sections 1 to 
  1.11  4, the terms defined in this section have the meanings given 
  1.12  them. 
  1.13     Subd. 2.  [CITY.] "City" means the city of Brooklyn Center. 
  1.14     Subd. 3.  [ENABLING ORDINANCE.] "Enabling ordinance" means 
  1.15  the ordinance adopted by the city council establishing the 
  1.16  Brookdale special taxing district. 
  1.17     Subd. 4.  [BROOKDALE SPECIAL TAXING DISTRICT.] "Brookdale 
  1.18  special taxing district" means all or any portion of the 
  1.19  following described property within tax increment financing 
  1.20  district No. 3 in the city: 
  1.21     All that property that is located within the area bounded 
  1.22  by a continuous line beginning at a point at the intersection of 
  1.23  county road No. 10 and trunk highway No. 100 and going 
  1.24  southwesterly along the center line of trunk highway No. 100 to 
  1.25  its intersection with Brooklyn Boulevard; thence northerly along 
  1.26  the center line of Brooklyn Boulevard to a point 476.52 feet 
  2.1   northerly of the intersection of Brooklyn Boulevard and county 
  2.2   road No. 10; thence easterly from that point along a straight 
  2.3   line to the center line of Shingle Creek; thence southerly along 
  2.4   the center line of Shingle Creek to its intersection with the 
  2.5   north right-of-way line of county road No. 10; thence easterly 
  2.6   along the north right-of-way line of county road No. 10 to the 
  2.7   east right-of-way line of Shingle Creek Parkway; thence 
  2.8   northerly along the west property line of lot 2, block 2, 
  2.9   Brookdale square addition 165.43 feet; thence northeasterly 
  2.10  along the northwest property line of lot 2, block 2, Brookdale 
  2.11  square addition 297.73 feet; thence easterly along the north 
  2.12  property line of lot 2, block 2, Brookdale square addition 
  2.13  914.34 feet; thence southerly 517.9 feet along the easterly 
  2.14  property line of lot 2, block 2, Brookdale square addition 
  2.15  extended to the center line of county road No. 10; thence 
  2.16  easterly along the center line of county road No. 10 to the 
  2.17  point of the beginning. 
  2.18     Subd. 5.  [REDEVELOPMENT SERVICES.] "Redevelopment services"
  2.19  has the meaning given in the city's enabling ordinance, and may 
  2.20  include any services or expenditures the city or its economic 
  2.21  development authority may provide or incur under Minnesota 
  2.22  Statutes, sections 469.001 to 469.047, and Minnesota Statutes, 
  2.23  sections 469.090 to 469.1081, including without limitation 
  2.24  amounts necessary to pay the principal of or interest on bonds 
  2.25  issued by the city or its economic development authority under 
  2.26  Minnesota Statutes, section 469.178. 
  2.27     Sec. 2.  [ESTABLISHMENT OF SPECIAL BROOKDALE SPECIAL TAXING 
  2.28  DISTRICT.] 
  2.29     Subdivision 1.  [ORDINANCE.] The governing body of the city 
  2.30  may adopt an ordinance establishing the Brookdale special taxing 
  2.31  district.  The ordinance must describe with particularity the 
  2.32  property to be included in the district and the redevelopment 
  2.33  services to be provided in the district.  Only property that is 
  2.34  subject to an assessment agreement with the city or its economic 
  2.35  development authority under Minnesota Statutes, section 469.177, 
  2.36  subdivision 8, as of the date of adoption of the ordinance may 
  3.1   be included within the Brookdale special taxing district and be 
  3.2   subject to the tax imposed by the city on such district.  The 
  3.3   area of the Brookdale special taxing district may include 
  3.4   noncontiguous parcels within the area described in section 1, 
  3.5   subdivision 4. 
  3.6      Subd. 2.  [TAX; RELATIONSHIP TO SERVICES.] The city may 
  3.7   impose a tax under sections 1 to 4 that is reasonably related to 
  3.8   the redevelopment services provided. 
  3.9      Subd. 3.  [MODIFICATION OF SPECIAL TAXING DISTRICT.] The 
  3.10  boundaries of the Brookdale special taxing district may be 
  3.11  enlarged or reduced under the procedures for establishment of 
  3.12  the district under subdivision 1.  Property added to the 
  3.13  district is subject to the special tax imposed within the 
  3.14  district after the property becomes a part of the district. 
  3.15     Sec. 3.  [SPECIAL TAX AUTHORITY.] 
  3.16     Subdivision 1.  [LEVY AMOUNT.] A special tax may be imposed 
  3.17  by the city within the Brookdale special taxing district at a 
  3.18  rate or amount sufficient to produce the revenues required to 
  3.19  provide redevelopment services within the district.  The special 
  3.20  tax is payable only in a year in which the assessment agreement 
  3.21  for the property subject to the tax remains in effect for that 
  3.22  taxes payable year.  The maximum levy may not exceed the amount 
  3.23  specified in the assessment agreement. 
  3.24     Subd. 2.  [LEVY LIMIT.] The special tax imposed under this 
  3.25  section is not included in the calculation of levies or limits 
  3.26  imposed under law or chapter. 
  3.27     Sec. 4.  [COLLECTION OF SPECIAL TAX.] 
  3.28     The special tax must be imposed on the net tax capacity of 
  3.29  the taxable property located in the geographic area described in 
  3.30  the ordinance.  Taxable net tax capacity must be determined 
  3.31  without regard to captured or original net tax capacity under 
  3.32  Minnesota Statutes, section 469.177, or to the distribution or 
  3.33  contribution value under Minnesota Statutes, section 473F.08.  
  3.34  The special tax is payable and must be collected at the same 
  3.35  time and in the same manner as provided for payment and 
  3.36  collection of ad valorem taxes.  Special taxes not paid on or 
  4.1   before the applicable due date are subject to the same penalty 
  4.2   and interest as ad valorem tax amounts not paid by the 
  4.3   respective due date.  The due date for the special tax is the 
  4.4   due date for the real property tax for the property on which the 
  4.5   special tax is imposed. 
  4.6      Sec. 5.  [EFFECTIVE DATE.] 
  4.7      Sections 1 to 4 are effective upon compliance by the city 
  4.8   of Brooklyn Center with Minnesota Statutes, section 645.021, 
  4.9   subdivision 3.