E Relating to the financing of state and local government units ARTICLE 1 � 2003/2004 CITY AND COUNTY AID REDUCTIONSReducing certain aids to cities, counties, towns and special taxing +districts for 2003 and 2004 and specifying certain duties of the commissioner +of revenue relating to the reductions ARTICLE 2 � 2004 CITY AIDModifying the city aid distribution formula and limiting the total +amounts of aids payable in 2004 and 2005 ARTICLE 3 � 2004 COUNTY AIDModifying the aid offset to counties for certain court costs and the +payment of homestead and agricultural credit aid (HACA) and specifying certain +aid limits for fiscal years 2005 and 2006; providing for the payment of county +program aid by the commissioner of revenue ARTICLE 4 � LEVY LIMITSAuthorizing and providing for reverse referenda in certain cities or +counties adopting property tax levy increases over the certified amount and +specifying certain levy certification requirements; defining existing bonded +indebtedness for special levies authority purposes; limiting special levies for +county jail and lake improvement district operation or maintenance costs and +modifying the levy formula for the payment of certain court administration costs; +modifying the local government unit levy limit base and adjusted base formulas,+ the property tax levy limit, a certain provision providing for levies in +excess of levy limits and the effective date for additional levies approved at +elections ARTICLE 5 � LOCAL GOVERNMENT AIDS AND LEVIES REPEALERSRepealing the county criminal justice, family preservation, attached +machinery and low income housing aids, the homestead and agricultural credit +aid formula and manufactured home HACA, reimbursements to counties for certain +child out of home placement costs and a certain levy limit provision ARTICLE 6 � FUNDS AND ACCOUNTSModifying certain cash flow account balance requirements and the +allocation of unrestricted budgetary general fund balances; authorizing the +commissioner of finance to delay aid payments to cities or counties; providing an +earlier expiration date for the medical education and tobacco use prevention +and local public health endowment funds; eliminating certain state general levy+ proceeds medical reserve account deposit requirements ARTICLE 7 - MISCELLANEOUSMaking permanent the retailers accelerated June sales taxes payment requirement; modifying the requirement for the commissioner of +revenue to deposit the proceeds from the in lieu sales tax on lottery tickets; +modifying the distribution of certain cigarette tax revenues, requiring deposit+ of certain amounts to be created in the university of Minnesota academic+ health center and medical education and research costs special revenue +funds; repealing the used motor oil and filters collection refund program (mk, ja)