Relating to local government financeARTICLE 1 STATE AID REFORMRequiring and providing for the commissioner of human services to reimburse counties for child out of home placement costs; adjusting city homestead and agricultural credit aid, expanding the definition of homestead and agricultural credit base and providing HACA adjustments for certain city LGA increases and for low income housing aid; providing a county HACA offset for out of home placement costs; providing an aid reduction for metropolitan area cities electing not to participate in the local housing incentive account program, requiring metropolitan council aid reductions deposit in the local housing incentives account; defining or redefining certain terms for local government aid purposes and modifying the city LGA and distribution formulas and the total aid amount; repealing certain definitions relating to city LGA ARTICLE 2 EDUCATION FINANCE REFORMProviding for special education cross subsidy aid for school district unfunded special education costs; modifying the general education aid formula and the education homestead and agricultural credits, requiring commissioner of revenue verification of the reductions; setting a state general tax rate and specifying certain proposed property tax (truth in taxation) notice requirements relating to the tax; excluding the general education tax rate from the local tax rate for taconite tax relief and metropolitan area fiscal disparities purposes ARTICLE 3 CLASS RATE REFORMCreating a separate property tax classification rate for improvements to certain existing commercial or industrial structures; reducing the property tax classification rate for certain residential rental (apartment) property; requiring and providing for commissioner of revenue annual inflation adjustment of certain valuation limits; requiring the commissioner to gather data and conduct a study of the state property tax system based on a certain report and to report to the legislature by a certain date and appropriating money to the commissioner for the study ARTICLE 4 DISTRICT COURT TAKEOVER Providing for state payment of trial court administrator and employee costs in the first, second, third, fourth, sixth and tenth judicial districts; providing for initial assignment of bargaining unit classifications by the state court administrator; providing a homestead and agricultural credit aid (HACA) offset for court costs, specifying certain payment reduction requirements; 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 employee property to the state; authorizing the supreme court in consultation with the conference of chief judges to adopt implementation rules; specifying certain budget requirements(mk)