1.1 	A bill for an act
1.2 	relating to taxation; property tax; modifying the
1.3 	truth in taxation provisions; adding a taxpayer
1.4 	satisfaction survey; eliminating certain required
1.5 	public hearings and newspaper advertisements; amending
1.6 	Minnesota Statutes 2004, sections 275.065,
1.7 	subdivisions 1c, 3, 4, 7, by adding subdivisions;
1.8 	275.07, subdivision 1; proposing coding for new law in
1.9 	Minnesota Statutes, chapter 275; repealing Minnesota
1.10 	Statutes 2004, section 275.065, subdivisions 5a, 6,
1.11 	6b, 8.
1.12 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.13 	Section 1. [275.063] PROPOSED PROPERTY TAXES; TAXPAYER
1.14 	SATISFACTION SURVEY; DEFINITIONS.
1.15 		Subdivision 1.Definitions. For the purposes of this
1.16 	section and section 275.065, the following definitions apply.
1.17 		Subd. 2.Budget; counties. For counties, "budget" means
1.18 	total government fund expenditures, as defined by the state
1.19 	auditor under section 375.169, less any expenditures for direct
1.20 	payments to recipients or providers for the human service aids
1.21 	listed below:
1.22 	(1) Minnesota family investment program under chapters 256J
1.23 	and 256K;
1.24 	(2) medical assistance under sections 256B.041, subdivision
1.25 	5, and 256B.19, subdivision 1;
1.26 	(3) general assistance medical care under section 256D.03,
1.27 	subdivision 6;
1.28 	(4) general assistance under section 256D.03, subdivision
2.1 	2;
2.2 	(5) Minnesota supplemental aid under section 256D.36,
2.3 	subdivision 1;
2.4 	(6) preadmission screening under section 256B.0911, and
2.5 	alternative care grants under section 256B.0913;
2.6 	(7) general assistance medical care claims processing,
2.7 	medical transportation, and related costs under section 256D.03,
2.8 	subdivision 4;
2.9 	(8) medical transportation and related costs under section
2.10 	256B.0625, subdivisions 17 to 18a;
2.11 	(9) group residential housing under section 256I.05,
2.12 	subdivision 8, transferred from programs in clauses (4) and (5);
2.13 	or 
2.14 	(10) any successor programs to those listed in clauses (1)
2.15 	to (9).
2.16 		Subd. 3.Budget; cities. For cities, "budget" means
2.17 	total government fund expenditures, as defined by the state
2.18 	auditor under section 471.6965, less any expenditures for
2.19 	improvements or services that are specially assessed or charged
2.20 	under chapter 429, 430, 435, or the provisions of any other law
2.21 	or charter.
2.22 		Subd. 4.Population. "Population" of a city means the
2.23 	most recent population as determined by the state demographer
2.24 	under section 4A.02 or by the Metropolitan Council under section
2.25 	477A.011, subdivision 3.
2.26 		Subd. 5.Property tax levy subject to approval; counties
2.27 	and cities. For a county or a city, "property tax levy subject
2.28 	to approval" means the jurisdiction's levy excluding (1) any
2.29 	debt levy, and (2) any previously voter-approved levy.
2.30 		Subd. 6.Debt levy. "Debt levy" means a levy to:
2.31 	(1) pay the costs of principal and interest on bonded
2.32 	indebtedness;
2.33 	(2) pay the costs of principal and interest on certificates
2.34 	of indebtedness issued for any corporate purpose except:
2.35 	(i) tax anticipation or aid anticipation certificates of
2.36 	indebtedness;
3.1 	(ii) certificates of indebtedness issued under sections
3.2 	298.28 and 298.282;
3.3 	(iii) certificates of indebtedness used to fund current
3.4 	expenses or to pay the costs of extraordinary expenditures that
3.5 	result from a public emergency; or 
3.6 	(iv) certificates of indebtedness used to fund an
3.7 	insufficiency in tax receipts or an insufficiency in other
3.8 	revenue sources.
3.9 	(3) pay another city, town, county, or school district for
3.10 	principal and interest on general obligation debt; or 
3.11 	(4) fund payments made to the Minnesota State Armory
3.12 	Building Commission under section 193.145, subdivision 2, to
3.13 	retire the principal and interest on armory construction bonds.
3.14 		Subd. 7.State property tax credits. "State property tax
3.15 	credits" means any credits received under sections 273.119;
3.16 	273.123; 273.135; 273.1384; 273.1391; 273.1398, subdivision 4;
3.17 	469.171; and 473H.10.
3.18 		Subd. 8.Jurisdiction subject to taxpayer satisfaction
3.19 	survey. A "jurisdiction subject to the taxpayer satisfaction
3.20 	survey" means any county or any city with a population of 500 or
3.21 	greater.
3.22 	
EFFECTIVE DATE. This section is effective for taxes
3.23 	payable in 2006 and subsequent years.

3.24 	Sec. 2. Minnesota Statutes 2004, section 275.065,
3.25 	subdivision 1c, is amended to read:
3.26 		Subd. 1c.Levy; shared, merged, consolidated services.
 3.27 	If two or more taxing authorities are in the process of
3.28 	negotiating an agreement for sharing, merging, or consolidating
3.29 	services between those taxing authorities at the time the
3.30 	proposed levy is to be certified under subdivision 1, each
3.31 	taxing authority involved in the negotiation shall certify its
3.32 	total proposed levy as provided in that subdivision, including a
3.33 	notification to the county auditor of the specific service
3.34 	involved in the agreement which is not yet finalized.  The
3.35 	affected taxing authorities may amend their proposed levies
3.36 	under subdivision 1 until October 10 1 for levy amounts relating
4.1 	only to the specific service involved.
4.2 	
EFFECTIVE DATE. This section is effective for taxes
4.3 	payable in 2006 and subsequent years.

4.4 	Sec. 3. Minnesota Statutes 2004, section 275.065,
4.5 	subdivision 3, is amended to read:
4.6 		Subd. 3.Notice of proposed property taxes.  (a) The
4.7 	county auditor shall prepare and the county treasurer shall
4.8 	deliver after November 10 8 and on or before November 24 19 each
4.9 	year, by first class mail to each taxpayer at the address listed
4.10 	on the county's current year's assessment roll, a notice of
4.11 	proposed property taxes.
4.12 	(b) The commissioner of revenue shall prescribe the form of
4.13 	the notice. The form must be in the form prescribed by the
4.14 	commissioner.
4.15 	(c) The notice must inform taxpayers that it contains the
4.16 	amount of property taxes each taxing authority proposes to
4.17 	collect for taxes payable the following year.  In the case of a
4.18 	town, or in the case of the state general tax, the final tax
4.19 	amount will be its proposed tax unless the town changes its levy
4.20 	at a special town meeting under section 365.52. In the case of
4.21 	taxing authorities required to hold a public meeting under
4.22 	subdivision 6, the notice must clearly state that each taxing
4.23 	authority, including regional library districts established
4.24 	under section 134.201, and including the metropolitan taxing
4.25 	districts as defined in paragraph (i), but excluding all other
4.26 	special taxing districts and towns, will hold a public meeting
4.27 	to receive public testimony on the proposed budget and proposed
4.28 	or final property tax levy, or, in case of a school district, on
4.29 	the current budget and proposed property tax levy.  It must
4.30 	clearly state the time and place of each taxing authority's
4.31 	meeting, a telephone number for the taxing authority that
4.32 	taxpayers may call if they have questions related to the notice,
4.33 	and an address where comments will be received by mail.
4.34 	(d) The notice must state for each parcel:
4.35 	(1) the market value of the property as determined under
4.36 	section 273.11, and used for computing property taxes payable in
5.1 	the following year and for taxes payable in the current year as
5.2 	each appears in the records of the county assessor on November 1
5.3 	of the current year; and, in the case of residential property,
5.4 	whether the property is classified as homestead or
5.5 	nonhomestead.  The notice must clearly inform taxpayers of the
5.6 	years to which the market values apply and that the values are
5.7 	final values;.
5.8 	(2) (e) The items listed below, shown separately by notice
5.9 	must state for each parcel, for both taxes payable in the
5.10 	current year and the proposed taxes payable in the following
5.11 	year each of the following tax amounts, net of state property
5.12 	tax credits:county tax, city or town tax, and state general 
5.13 	tax, net of the residential and agricultural homestead credit
5.14 	under section 273.1384,voter approved school levy tax,
5.15 	other local school levy tax, and the sum of the tax amounts
5.16 	for special taxing districts, the tax increment tax on captured
5.17 	tax capacity, if applicable, plus the fiscal disparities
5.18 	areawide tax under chapter 276A or 473F, if applicable,and as a
5.19 	total of tax amount for all taxing authorities:
5.20 	(i) the actual tax for taxes payable in the current year;
5.21 	and 
5.22 	(ii) the proposed tax amount.
5.23 	If the county levy under clause (2) includes an amount for
5.24 	a lake improvement district as defined under sections 103B.501
5.25 	to 103B.581, the amount attributable for that purpose must be
5.26 	separately stated from the remaining county levy amount.
5.27 	In the case of a town or the state general tax, the final
5.28 	tax shall also be its proposed tax unless the town changes its
5.29 	levy at a special town meeting under section 365.52.  If a
5.30 	school district has certified under section 126C.17, subdivision
5.31 	9, that a referendum will be held in the school district at the
5.32 	November general election, the county auditor must note next to
5.33 	the school district's proposed amount that a referendum is
5.34 	pending and that, if approved by the voters, the tax amount may
5.35 	be higher than shown on the notice.  In the case of the city of
5.36 	Minneapolis, the levy for the Minneapolis Library Board and the
6.1 	levy for Minneapolis Park and Recreation shall be listed
6.2 	separately from the remaining amount of the city's levy.  In the
6.3 	case of the city of St. Paul, the levy for the St. Paul Library
6.4 	Agency must be listed separately from the remaining amount of
6.5 	the city's levy.  In the case of a parcel where tax increment or
6.6 	the fiscal disparities areawide tax under chapter 276A or 473F
6.7 	applies, the proposed tax levy on the captured value or the
6.8 	proposed tax levy on the tax capacity subject to the areawide
6.9 	tax must each be stated separately and not included in the sum
6.10 	of the special taxing districts; and 
6.11 	(3) the increase or decrease between the total taxes
6.12 	payable in the current year and the total proposed taxes,
6.13 	expressed as a percentage.
6.14 	(f) The notice must state for each parcel the increase or
6.15 	decrease between the total taxes payable in the current year and
6.16 	the total proposed taxes, expressed as a percentage.
6.17 	(g) The notice must state for each parcel any additional
6.18 	tax that would apply to the property under a referendum pending
6.19 	at the November general election.  Any amount shown under this
6.20 	item should be indicated as pending the results of referendum
6.21 	elections, and shall not be reflected in the total proposed net
6.22 	tax amount.
6.23 	(h) For purposes of this section, the amount of the tax on
6.24 	homesteads qualifying under the senior citizens' property tax
6.25 	deferral program under chapter 290B is the total amount of
6.26 	property tax before subtraction of the deferred property tax
6.27 	amount.
6.28 	(e) (i) The notice must clearly state that the proposed or
6.29 	final taxes do not include the following:
6.30 	(1) special assessments;
6.31 	(2) levies approved by the voters after the date of the
6.32 	proposed taxes are certified, including bond referenda and
6.33 	school district levy referenda November general election;
6.34 	(3) a levy limit increase approved by the voters by the
6.35 	first Tuesday after the first Monday in November of the levy
6.36 	year as provided under section 275.73;
7.1 	(4) amounts necessary to pay cleanup or other costs due to
7.2 	a natural disaster occurring after the date the proposed taxes
7.3 	are certified;
7.4 	(5) (4) amounts necessary to pay tort judgments against the
7.5 	taxing authority that become final after the date the proposed
7.6 	taxes are certified; and
7.7 	(6) (5) the contamination tax imposed on properties which
7.8 	received market value reductions for contamination.
7.9 	(f) (j) Except as provided in subdivision 7, failure of the
7.10 	county auditor to prepare or the county treasurer to deliver the
7.11 	notice as required in this section does not invalidate the
7.12 	proposed or final tax levy or the taxes payable pursuant to the
7.13 	tax levy.
7.14 	(g) If the notice the taxpayer receives under this section
7.15 	lists the property as nonhomestead, and satisfactory
7.16 	documentation is provided to the county assessor by the
7.17 	applicable deadline, and the property qualifies for the
7.18 	homestead classification in that assessment year, the assessor
7.19 	shall reclassify the property to homestead for taxes payable in
7.20 	the following year.
7.21 	(h) (k) In the case of class 4 residential property used as
7.22 	a residence for lease or rental periods of 30 days or more, the
7.23 	taxpayer must either:
7.24 	(1) mail or deliver a copy of the notice of proposed
7.25 	property taxes to each tenant, renter, or lessee; or
7.26 	(2) post a copy of the notice in a conspicuous place on the
7.27 	premises of the property.
7.28 	The copy of the notice must be mailed or posted by the
7.29 	taxpayer by November 27 22 or within three days of receipt of
7.30 	the notice, whichever is later.  A taxpayer may notify the
7.31 	county treasurer of the address of the taxpayer, agent,
7.32 	caretaker, or manager of the premises to which the notice must
7.33 	be mailed in order to fulfill the requirements of this paragraph.
7.34 	(i) (l) For purposes of this subdivision, subdivisions 5a
7.35 	and 6 section 276.04, "metropolitan special taxing districts"
7.36 	means the following taxing districts in the seven-county
8.1 	metropolitan area that levy a property tax for any of the
8.2 	specified purposes listed below:
8.3 	(1) Metropolitan Council under section 473.132, 473.167,
8.4 	473.249, 473.325, 473.446, 473.521, 473.547, or 473.834;
8.5 	(2) Metropolitan Airports Commission under section 473.667,
8.6 	473.671, or 473.672; and
8.7 	(3) Metropolitan Mosquito Control Commission under section
8.8 	473.711.
8.9 	(m) For purposes of this section, any levies made by the
8.10 	regional rail authorities in the county of Anoka, Carver,
8.11 	Dakota, Hennepin, Ramsey, Scott, or Washington under chapter
8.12 	398A shall be included with the appropriate county's levy and
8.13 	shall be discussed at one of that county's public
8.14 	hearing regularly scheduled board meetings.
8.15 	
EFFECTIVE DATE. This section is effective for taxes
8.16 	payable in 2006 and subsequent years.

8.17 	Sec. 4. Minnesota Statutes 2004, section 275.065, is
8.18 	amended by adding a subdivision to read:
8.19 		Subd. 3b.Taxpayer satisfaction survey. (a) A taxpayer
8.20 	satisfaction survey form must be attached to or enclosed with
8.21 	each proposed property tax notice under subdivision 3.  The form
8.22 	must include a property description or a code number that allows
8.23 	the property to be uniquely identified.
8.24 	(b) The taxpayer satisfaction survey form shall present the
8.25 	following question for each jurisdiction subject to the taxpayer
8.26 	satisfaction survey:  "Are you satisfied with the proposed
8.27 	property tax levy for (name of jurisdiction)?"  A space will be
8.28 	provided for the respondent to answer "Yes" or "No" for each
8.29 	jurisdiction.  The form must also inform the taxpayer that if
8.30 	the number of responses marked "No" exceeds the criteria
8.31 	specified in subdivision 3e, a referendum will be held on the
8.32 	question of the increase in the property tax levy subject to
8.33 	approval unless a recertification is made under subdivision 9
8.34 	reducing the levy.
8.35 	(c) The mailing shall include a non-postage-paid envelope
8.36 	preaddressed to the agency designated to process survey
9.1 	results.  A taxpayer may respond to the survey by returning the
9.2 	completed survey form to the designated agency by December 1.
9.3 	The responding taxpayer is responsible for the postage.
9.4 	
EFFECTIVE DATE. This section is effective for taxes
9.5 	payable in 2006 and subsequent years.

9.6 	Sec. 5. Minnesota Statutes 2004, section 275.065, is
9.7 	amended by adding a subdivision to read:
9.8 		Subd. 3c.Taxpayer satisfaction survey additional
9.9 	information. The taxpayer satisfaction survey form must include
9.10 	the following information for the current year and for the
9.11 	proposed year, and show the percentage change between the years:
9.12 	(1) the county government's (i) budget and (ii) property
9.13 	tax levy subject to approval; and 
9.14 	(2) if the property is located in a city which is a
9.15 	jurisdiction subject to the taxpayer satisfaction survey, the
9.16 	city government's (i) budget and (ii) property tax levy subject
9.17 	to approval.
9.18 	
EFFECTIVE DATE. This section is effective for taxes
9.19 	payable in 2006 and subsequent years.

9.20 	Sec. 6. Minnesota Statutes 2004, section 275.065, is
9.21 	amended by adding a subdivision to read:
9.22 		Subd. 3d.Format of taxpayer satisfaction survey. The
9.23 	commissioner of revenue shall prescribe the format of the survey
9.24 	form required under subdivisions 3b to 3f and present the form
9.25 	to the chairs of the house and senate tax committees for
9.26 	review.  The form must be in the format prescribed by the
9.27 	commissioner.
9.28 	
EFFECTIVE DATE. This section is effective for taxes
9.29 	payable in 2006 and subsequent years.

9.30 	Sec. 7. Minnesota Statutes 2004, section 275.065, is
9.31 	amended by adding a subdivision to read:
9.32 		Subd. 3e.Results of taxpayer satisfaction survey. Each
9.33 	agency designated to receive taxpayer satisfaction surveys shall
9.34 	verify the authenticity of each form received, to the extent
9.35 	possible, and tabulate the results of the survey for each taxing
9.36 	jurisdiction.  If the number of survey respondents that indicate
10.1 	that they are not satisfied with the jurisdiction's proposed
10.2 	levy exceeds 20 percent of the total number of proposed tax
10.3 	notices in the jurisdiction, and the proposed property tax levy
10.4 	subject to approval exceeds the property tax levy subject to
10.5 	approval for taxes payable in the current year, a referendum
10.6 	must be held on the last Tuesday in January.  By December 8, the
10.7 	agency must announce the results of the survey for each taxing
10.8 	jurisdiction, including both the number of responses indicating
10.9 	that they are satisfied with the proposed levy and the number
10.10 	indicating that they are not satisfied.
10.11 	
EFFECTIVE DATE. This section is effective for taxes
10.12 	payable in 2006 and subsequent years.

10.13 	Sec. 8. Minnesota Statutes 2004, section 275.065, is
10.14 	amended by adding a subdivision to read:
10.15 		Subd. 3f.Designated agency. For taxpayer satisfaction
10.16 	surveys pertaining to taxes payable in 2006, the designated
10.17 	agency is the county.  For taxing jurisdictions located in more
10.18 	than one county, each county shall tabulate the results of the
10.19 	survey for the portion of the jurisdiction in the county, and
10.20 	forward the results to the jurisdiction's home county by
10.21 	December 7.  The home county shall make the final determination
10.22 	of the survey results for the jurisdiction.
10.23 	By January 1, 2006, and each year thereafter, the
10.24 	commissioner of revenue shall designate the agency or agencies
10.25 	to receive and process taxpayer satisfaction surveys for taxes
10.26 	payable in the following year.
10.27 	
EFFECTIVE DATE. This section is effective for taxes
10.28 	payable in 2006 and subsequent years.

10.29 	Sec. 9. Minnesota Statutes 2004, section 275.065,
10.30 	subdivision 4, is amended to read:
10.31 		Subd. 4.Costs. If the reasonable cost of The county may
10.32 	apportion the cost of the county auditor's services and the cost
10.33 	of preparing and mailing the notice and survey required in this
10.34 	section exceed the amount distributed to the county by the
10.35 	commissioner of revenue to administer this section, the taxing
10.36 	authority must reimburse the county for the excess cost.  The
11.1 	excess cost must be apportioned between taxing jurisdictions as
11.2 	follows:
11.3 	(1) one-third is allocated to the county;
11.4 	(2) one-third is allocated to cities and towns within the
11.5 	county; and
11.6 	(3) one-third is allocated to school districts within the
11.7 	county.
11.8 	The amounts in clause (2) must be further apportioned among
11.9 	the cities and towns in the proportion that the number of
11.10 	parcels in the city and town bears to the number of parcels in
11.11 	all the cities and towns within the county.  The amount in
11.12 	clause (3) must be further apportioned among the school
11.13 	districts in the proportion that the number of parcels in the
11.14 	school district bears to the number of parcels in all school
11.15 	districts within the county.
11.16 	
EFFECTIVE DATE. This section is effective for taxes
11.17 	payable in 2006 and subsequent years.

11.18 	Sec. 10. Minnesota Statutes 2004, section 275.065,
11.19 	subdivision 7, is amended to read:
11.20 		Subd. 7.Certification of compliance.  At the time the
11.21 	taxing authority certifies its tax levy under section 275.07, it
11.22 	shall certify to the commissioner of revenue its compliance with
11.23 	this section.  The certification must contain the information
11.24 	required by the commissioner of revenue to determine compliance
11.25 	with this section.  If the commissioner determines that the
11.26 	taxing authority has failed to substantially comply with the
11.27 	requirements of this section, the commissioner of revenue shall
11.28 	notify the county auditor.  The decision of the commissioner is
11.29 	final.  When fixing rates under section 275.08 for a taxing
11.30 	authority that has not complied with this section, the county
11.31 	auditor must use the taxing authority's previous year's levy,
11.32 	plus any additional amounts necessary to pay principal and
11.33 	interest on general obligation bonds of the taxing authority for
11.34 	which its taxing powers have been pledged if the bonds were
11.35 	issued before 1989 fund an increase in the authority's debt levy
11.36 	for taxes payable in the following year.
12.1 	
EFFECTIVE DATE. This section is effective for taxes
12.2 	payable in 2006 and subsequent years.

12.3 	Sec. 11. Minnesota Statutes 2004, section 275.065, is
12.4 	amended by adding a subdivision to read:
12.5 		Subd. 9.Recertification of proposed levy. By December
12.6 	15, a jurisdiction subject to taxpayer satisfaction survey, that
12.7 	has been notified under subdivision 3e that the criteria for a
12.8 	referendum have been met, may elect to recertify its proposed
12.9 	levy so that the proposed property tax levy subject to approval
12.10 	is equal to the property tax levy subject to approval for taxes
12.11 	payable in the current year.  If the jurisdiction recertifies
12.12 	its proposed levy to the county auditor according to the
12.13 	provisions of this subdivision, the auditor must cancel the
12.14 	referendum for that jurisdiction.
12.15 	
EFFECTIVE DATE. This section is effective for taxes
12.16 	payable in 2006 and subsequent years.

12.17 	Sec. 12. Minnesota Statutes 2004, section 275.065, is
12.18 	amended by adding a subdivision to read:
12.19 		Subd. 10.Levy approval; referendum. If the designated
12.20 	agency has determined under subdivision 3e that a referendum is
12.21 	required, the increase in the property tax levy subject to
12.22 	approval shall not be effective until it has been submitted to
12.23 	the voters at a special election to be held on the last Tuesday
12.24 	in January, and a majority of votes cast on the question of
12.25 	approving the levy increase are in the affirmative.  The
12.26 	commissioner of revenue shall prepare the form of the question
12.27 	to be presented at the referendum, which must reference only the
12.28 	amount of increase in the property tax levy subject to approval.
12.29 	If the majority of the votes cast on the question are in
12.30 	the affirmative, the proposed levy shall be certified as the
12.31 	final levy.  If the majority of the votes cast on the question
12.32 	are in the negative, the levy shall be the property tax levy
12.33 	amount subject to approval for the previous year, plus the
12.34 	portion of the proposed levy that was not subject to referendum.
12.35 	
EFFECTIVE DATE. This section is effective for taxes
12.36 	payable in 2006 and subsequent years.

13.1 	Sec. 13. Minnesota Statutes 2004, section 275.07,
13.2 	subdivision 1, is amended to read:
13.3 		Subdivision 1.Certification of levy.  (a) Except as
13.4 	provided under paragraph (b), the taxes voted by cities,
13.5 	counties, school districts, and special districts shall be
13.6 	certified by the proper authorities to the county auditor on or
13.7 	before five working days after December 20 28 in each year. A
13.8 	jurisdiction whose levy is subject to a referendum under section
13.9 	275.065, subdivision 10, shall at that time certify two levy
13.10 	amounts, one if the referendum is successful, and another if the
13.11 	referendum is not successful.  A jurisdiction whose levy is
13.12 	subject to a referendum must recertify its final levy the day
13.13 	immediately following the election.A town must certify the
13.14 	levy adopted by the town board to the county auditor by
13.15 	September 15 each year.  If the town board modifies the levy at
13.16 	a special town meeting after September 15, the town board must
13.17 	recertify its levy to the county auditor on or before five
13.18 	working days after December 20 28.  The taxes certified shall be
13.19 	reduced by the county auditor by the aid received under section
13.20 	273.1398, subdivision 3.  If a city, town, county, school
13.21 	district, or special district fails to certify its levy by that
13.22 	date, its levy shall be the amount levied by it for the
13.23 	preceding year.
13.24 	(b)(i) The taxes voted by counties under sections 103B.241,
13.25 	103B.245, and 103B.251 shall be separately certified by the
13.26 	county to the county auditor on or before five working days
13.27 	after December 20 28 in each year.  The taxes certified shall
13.28 	not be reduced by the county auditor by the aid received under
13.29 	section 273.1398, subdivision 3.  If a county fails to certify
13.30 	its levy by that date, its levy shall be the amount levied by it
13.31 	for the preceding year.
13.32 	(ii) For purposes of the proposed property tax notice under
13.33 	section 275.065 and the property tax statement under section
13.34 	276.04, for the first year in which the county implements the
13.35 	provisions of this paragraph, the county auditor shall reduce
13.36 	the county's levy for the preceding year to reflect any amount
14.1 	levied for water management purposes under clause (i) included
14.2 	in the county's levy.
14.3 	
EFFECTIVE DATE. This section is effective for taxes
14.4 	payable in 2006 and subsequent years.

14.5 	Sec. 14. REPEALER.
 14.6 	Minnesota Statutes 2004, section 275.065, subdivisions 5a,
14.7 	6, 6b, and 8, are repealed.