Relating to property and sales taxes ARTICLE 1 CLASSIFICATIONS, CREDITS, EXEMPTIONSExempting a portion of homestead market value from the property tax; reducing the property tax classification rates on residential and agricultural homestead, commercial and industrial, apartment and mining property, requiring commissioner of revenue annual valuation limits inflation adjustments; providing a business property tax credit, appropriating money to the commissioners of revenue and children, families and learning to replace the revenue lost to local government units and school districts respectively as a result of the credit; repealing the personal property tax on transit zone properties ARTICLE 2 EDUCATION FINANCEIncreasing state equalization aid for school district debt service levies and operating referendum revenue, modifying the formulas and the debt service appropriation; reducing the general education tax rate and modifying the general education aid formula; modifying the education homestead and agricultural credits; designating the general education levy a state levy; repealing the local general education levy and the standing appropriation for payment of the education homestead and agricultural credits ARTICLE 3 LOCAL GOVERNMENT AIDIncreasing the city local government aid formula, modifying the definition of revenue base and defining revenue base per capita, average small city per capita revenue base, single parent percentage and heating degree days; changing city revenue need to per capita city revenue need; modifying the distribution formula and providing a city aid adjustment; adjusting city homestead and agricultural credit aid (HACA), expanding the definition of homestead and agricultural credit base and providing adjustments for 2002 city LGA increases, for low income housing aid and for selected cities; repealing the definitions of city aid base and base reduction percentage and the additional money for city aid for calendar years 1999-2008ARTICLE 4 STATE ASSUMPTION OF COUNTY COSTSProviding for state payment of trial court administrator and employee costs in the first, second, third, fourth, sixth and tenth judicial districts and of the costs of county or tribal social services agencies for out of home placements of children; providing for initial assignment of district court bargaining unit classifications by the state court administrator; specifying certain contractual agreement requirements of the commissioner of human services relating to Indian tribes; providing a homestead and agricultural credit aid (HACA) offset for court costs, providing for the transfer of fines, forfeited bail money and certain court fees to the state, prohibiting counties from increasing the number of or the salaries for employees in positions to be transferred to state employment without the approval of the supreme court, providing for transfer of certain court employee property to the state, authorizing the supreme court in consultation with the conference of chief judges to adopt implementation rules and specifying certain budget requirements; appropriating money to the commissioners of human services and corrections to reimburse counties for placement costs ARTICLE 5 LOCAL GOVERNMENT SALES TAX EXEMPTIONSExpanding the sales tax exemption for sales to local government units(ra)