<a id="pl.1.3"></a><var>1.3</var>based on market values; defining terms; making technical and clarifying changes; <br/>
<a id="pl.1.4"></a><var>1.4</var>repealing obsolete provisions; amending Minnesota Statutes 2010, sections <br/>
<a id="pl.1.5"></a><var>1.5</var>38.18; 40A.15, subdivision 2; 69.011, subdivision 1; 69.021, subdivisions 7, <br/>
<a id="pl.1.6"></a><var>1.6</var>8; 88.51, subdivision 3; 103B.245, subdivision 3; 103B.251, subdivision 8; <br/>
<a id="pl.1.7"></a><var>1.7</var>103B.635, subdivision 2; 103B.691, subdivision 2; 103D.905, subdivisions 2, 3, <br/>
<a id="pl.1.8"></a><var>1.8</var>8; 117.025, subdivision 7; 127A.48, subdivision 1; 138.053; 144F.01, subdivision <br/>
<a id="pl.1.9"></a><var>1.9</var>4; 162.07, subdivisions 3, 4; 163.04, subdivision 3; 163.06, subdivision 6; 165.10, <br/>
<a id="pl.1.10"></a><var>1.10</var>subdivision 1; 272.03, by adding subdivisions; 273.032; 273.11, subdivision 1; <br/>
<a id="pl.1.11"></a><var>1.11</var>273.124, subdivisions 3a, 13; 273.13, subdivision 21b; 273.1398, subdivisions <br/>
<a id="pl.1.12"></a><var>1.12</var>3, 4; 275.011, subdivision 1; 275.077, subdivision 2; 275.71, subdivision 4; <br/>
<a id="pl.1.13"></a><var>1.13</var>276A.01, subdivisions 10, 12, 13, 15; 287.08; 287.23, subdivision 1; 353G.08, <br/>
<a id="pl.1.14"></a><var>1.14</var>subdivision 2; 365.025, subdivision 4; 366.095, subdivision 1; 366.27; 368.01, <br/>
<a id="pl.1.15"></a><var>1.15</var>subdivision 23; 368.47; 370.01; 373.40, subdivisions 1, 4; 375.167, subdivision <br/>
<a id="pl.1.16"></a><var>1.16</var>1; 375.18, subdivision 3; 375.555; 383B.152; 383B.245; 383B.73, subdivision <br/>
<a id="pl.1.17"></a><var>1.17</var>1; 383E.20; 383E.23; 385.31; 394.36, subdivision 1; 398A.04, subdivision <br/>
<a id="pl.1.18"></a><var>1.18</var>8; 401.05, subdivision 3; 410.32; 412.221, subdivision 2; 412.301; 428A.02, <br/>
<a id="pl.1.19"></a><var>1.19</var>subdivision 1; 430.102, subdivision 2; 447.10; 450.19; 450.25; 458A.10; <br/>
<a id="pl.1.20"></a><var>1.20</var>458A.31, subdivision 1; 465.04; 469.033, subdivision 6; 469.034, subdivision <br/>
<a id="pl.1.21"></a><var>1.21</var>2; 469.053, subdivisions 4, 4a, 6; 469.107, subdivision 1; 469.177, subdivision <br/>
<a id="pl.1.22"></a><var>1.22</var>1; 469.180, subdivision 2; 469.187; 469.206; 471.24; 471.571, subdivisions 1, <br/>
<a id="pl.1.23"></a><var>1.23</var>2; 471.73; 473.325, subdivision 2; 473.629; 473.661, subdivision 3; 473.667, <br/>
<a id="pl.1.24"></a><var>1.24</var>subdivision 9; 473.671; 473.711, subdivision 2a; 473F.02, subdivisions 12, <br/>
<a id="pl.1.25"></a><var>1.25</var>14, 15, 23; 475.521, subdivision 4; 475.53, subdivisions 1, 3, 4, 5; 475.58, <br/>
<a id="pl.1.26"></a><var>1.26</var>subdivision 2; 475.73, subdivision 1; 477A.011, subdivision 32; 477A.0124, <br/>
<a id="pl.1.27"></a><var>1.27</var>subdivision 2; 641.23; 641.24; 645.44, by adding a subdivision; Minnesota <br/>
<a id="pl.1.28"></a><var>1.28</var>Statutes 2011 Supplement, sections 276.04, subdivision 2; 477A.011, subdivision <br/>
<a id="pl.1.29"></a><var>1.29</var>20; repealing Minnesota Statutes 2010, sections 273.11, subdivision 1a; 276A.01, <br/>
<a id="pl.1.30"></a><var>1.30</var>subdivision 11; 276A.06, subdivision 10; 473F.02, subdivision 13; 473F.08, <br/>
<a id="pl.1.31"></a><var>1.31</var>subdivision 10; 477A.011, subdivision 21.<br/>
<a id="pl.1.32"></a><var>1.32</var>BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:<br/>
<br/>
<a id="bill.0.1.0"></a><a id="pl.1.33"></a><var>1.33</var>    Section 1. Minnesota Statutes 2010, section 38.18, is amended to read:<br/>
<a id="pl.1.34"></a><var>1.34</var><b>38.18 COUNTY FAIRGROUNDS; IMPROVEMENT AIDED.</b><br/>
<a id="pl.2.1"></a><var>2.1</var>Any Each town, statutory city, or school district in this state, now or hereafter at <br/>
<a id="pl.2.2"></a><var>2.2</var>any time having a an estimated market value of all its taxable property, exclusive of <br/>
<a id="pl.2.3"></a><var>2.3</var>money and credits, of more than $105,000,000, and having a county fair located within its <br/>
<a id="pl.2.4"></a><var>2.4</var>corporate limits, is hereby authorized to aid in defraying may pay part of the expense of <br/>
<a id="pl.2.5"></a><var>2.5</var>improving any such the fairground, by appropriating and paying over to the treasurer of <br/>
<a id="pl.2.6"></a><var>2.6</var>the county owning the fairground such sum of money, not exceeding $10,000, for each <br/>
<a id="pl.2.7"></a><var>2.7</var>of the political subdivisions, as the its governing body of the town, statutory city, or <br/>
<a id="pl.2.8"></a><var>2.8</var>school district may, by resolution, determine determines to be for the best interest of the <br/>
<a id="pl.2.9"></a><var>2.9</var>political subdivision,. The sums so appropriated to amounts paid to the county must be <br/>
<a id="pl.2.10"></a><var>2.10</var>used solely for the purpose of aiding in the improvement of to improve the fairground <br/>
<a id="pl.2.11"></a><var>2.11</var>in such the manner as the county board of the county shall determine determines to be <br/>
<a id="pl.2.12"></a><var>2.12</var>for the best interest of the county.<br/>
<br/>
<a id="bill.0.2.0"></a><a id="pl.2.13"></a><var>2.13</var>    Sec. 2. Minnesota Statutes 2010, section 40A.15, subdivision 2, is amended to read:<br/>
<a id="pl.2.14"></a><var>2.14</var>    Subd. 2. <b>Eligible recipients.</b> All counties within the state, municipalities that <br/>
<a id="pl.2.15"></a><var>2.15</var>prepare plans and official controls instead of a county, and districts are eligible for <br/>
<a id="pl.2.16"></a><var>2.16</var>assistance under the program. Counties and districts may apply for assistance on behalf <br/>
<a id="pl.2.17"></a><var>2.17</var>of other municipalities. In order to be eligible for financial assistance a county or <br/>
<a id="pl.2.18"></a><var>2.18</var>municipality must agree to levy at least 0.01209 percent of taxable estimated market <br/>
<a id="pl.2.19"></a><var>2.19</var>value for agricultural land preservation and conservation activities or otherwise spend the <br/>
<a id="pl.2.20"></a><var>2.20</var>equivalent amount of local money on those activities, or spend $15,000 of local money, <br/>
<a id="pl.2.21"></a><var>2.21</var>whichever is less.<br/>
<br/>
<a id="bill.0.3.0"></a><a id="pl.2.22"></a><var>2.22</var>    Sec. 3. Minnesota Statutes 2010, section 69.011, subdivision 1, is amended to read:<br/>
<a id="pl.2.23"></a><var>2.23</var>    Subdivision 1. <b>Definitions.</b> Unless the language or context clearly indicates that <br/>
<a id="pl.2.24"></a><var>2.24</var>a different meaning is intended, the following words and terms, for the purposes of this <br/>
<a id="pl.2.25"></a><var>2.25</var>chapter and chapters 423, 423A, 424 and 424A, have the meanings ascribed to them:<br/>
<a id="pl.2.26"></a><var>2.26</var>    (a) "Commissioner" means the commissioner of revenue.<br/>
<a id="pl.2.27"></a><var>2.27</var>    (b) "Municipality" means:<br/>
<a id="pl.2.28"></a><var>2.28</var>    (1) a home rule charter or statutory city;<br/>
<a id="pl.2.29"></a><var>2.29</var>    (2) an organized town;<br/>
<a id="pl.2.30"></a><var>2.30</var>    (3) a park district subject to chapter 398;<br/>
<a id="pl.2.31"></a><var>2.31</var>    (4) the University of Minnesota;<br/>
<a id="pl.2.32"></a><var>2.32</var>    (5) for purposes of the fire state aid program only, an American Indian tribal <br/>
<a id="pl.2.33"></a><var>2.33</var>government entity located within a federally recognized American Indian reservation;<br/>
<a id="pl.3.1"></a><var>3.1</var>    (6) for purposes of the police state aid program only, an American Indian tribal <br/>
<a id="pl.3.2"></a><var>3.2</var>government with a tribal police department which exercises state arrest powers under <br/>
<a id="pl.3.3"></a><var>3.3</var>section 
         <statute_ref>626.90</statute_ref>, 
         <statute_ref>626.91</statute_ref>, 
         <statute_ref>626.92</statute_ref>, or 
         <statute_ref>626.93</statute_ref>;<br/>
<a id="pl.3.4"></a><var>3.4</var>    (7) for purposes of the police state aid program only, the Metropolitan Airports <br/>
<a id="pl.3.5"></a><var>3.5</var>Commission; and<br/>
<a id="pl.3.6"></a><var>3.6</var>    (8) for purposes of the police state aid program only, the Department of Natural <br/>
<a id="pl.3.7"></a><var>3.7</var>Resources and the Department of Public Safety with respect to peace officers covered <br/>
<a id="pl.3.8"></a><var>3.8</var>under chapter 352B.<br/>
<a id="pl.3.9"></a><var>3.9</var>    (c) "Minnesota Firetown Premium Report" means a form prescribed by the <br/>
<a id="pl.3.10"></a><var>3.10</var>commissioner containing space for reporting by insurers of fire, lightning, sprinkler <br/>
<a id="pl.3.11"></a><var>3.11</var>leakage and extended coverage premiums received upon risks located or to be performed <br/>
<a id="pl.3.12"></a><var>3.12</var>in this state less return premiums and dividends.<br/>
<a id="pl.3.13"></a><var>3.13</var>    (d) "Firetown" means the area serviced by any municipality having a qualified fire <br/>
<a id="pl.3.14"></a><var>3.14</var>department or a qualified incorporated fire department having a subsidiary volunteer <br/>
<a id="pl.3.15"></a><var>3.15</var>firefighters' relief association.<br/>
<a id="pl.3.16"></a><var>3.16</var>    (e) "Estimated market value" means latest available estimated market value of all <br/>
<a id="pl.3.17"></a><var>3.17</var>property in a taxing jurisdiction, whether the property is subject to taxation, or exempt <br/>
<a id="pl.3.18"></a><var>3.18</var>from ad valorem taxation obtained from information which appears on abstracts filed with <br/>
<a id="pl.3.19"></a><var>3.19</var>the commissioner of revenue or equalized by the State Board of Equalization.<br/>
<a id="pl.3.20"></a><var>3.20</var>    (f) "Minnesota Aid to Police Premium Report" means a form prescribed by the <br/>
<a id="pl.3.21"></a><var>3.21</var>commissioner for reporting by each fire and casualty insurer of all premiums received <br/>
<a id="pl.3.22"></a><var>3.22</var>upon direct business received by it in this state, or by its agents for it, in cash or otherwise, <br/>
<a id="pl.3.23"></a><var>3.23</var>during the preceding calendar year, with reference to insurance written for insuring against <br/>
<a id="pl.3.24"></a><var>3.24</var>the perils contained in auto insurance coverages as reported in the Minnesota business <br/>
<a id="pl.3.25"></a><var>3.25</var>schedule of the annual financial statement which each insurer is required to file with <br/>
<a id="pl.3.26"></a><var>3.26</var>the commissioner in accordance with the governing laws or rules less return premiums <br/>
<a id="pl.3.27"></a><var>3.27</var>and dividends.<br/>
<a id="pl.3.28"></a><var>3.28</var>    (g) "Peace officer" means any person:<br/>
<a id="pl.3.29"></a><var>3.29</var>    (1) whose primary source of income derived from wages is from direct employment <br/>
<a id="pl.3.30"></a><var>3.30</var>by a municipality or county as a law enforcement officer on a full-time basis of not less <br/>
<a id="pl.3.31"></a><var>3.31</var>than 30 hours per week;<br/>
<a id="pl.3.32"></a><var>3.32</var>    (2) who has been employed for a minimum of six months prior to December 31 <br/>
<a id="pl.3.33"></a><var>3.33</var>preceding the date of the current year's certification under subdivision 2, clause (b);<br/>
<a id="pl.3.34"></a><var>3.34</var>    (3) who is sworn to enforce the general criminal laws of the state and local <br/>
<a id="pl.3.35"></a><var>3.35</var>ordinances;<br/>
<a id="pl.4.1"></a><var>4.1</var>    (4) who is licensed by the Peace Officers Standards and Training Board and is <br/>
<a id="pl.4.2"></a><var>4.2</var>authorized to arrest with a warrant; and<br/>
<a id="pl.4.3"></a><var>4.3</var>    (5) who is a member of the Minneapolis Police Relief Association, the State Patrol <br/>
<a id="pl.4.4"></a><var>4.4</var>retirement plan, or the public employees police and fire fund.<br/>
<a id="pl.4.5"></a><var>4.5</var>    (h) "Full-time equivalent number of peace officers providing contract service" means <br/>
<a id="pl.4.6"></a><var>4.6</var>the integral or fractional number of peace officers which would be necessary to provide <br/>
<a id="pl.4.7"></a><var>4.7</var>the contract service if all peace officers providing service were employed on a full-time <br/>
<a id="pl.4.8"></a><var>4.8</var>basis as defined by the employing unit and the municipality receiving the contract service.<br/>
<a id="pl.4.9"></a><var>4.9</var>    (i) "Retirement benefits other than a service pension" means any disbursement <br/>
<a id="pl.4.10"></a><var>4.10</var>authorized under section 
         <statute_ref>424A.05, subdivision 3</statute_ref>, clauses (3) and (4).<br/>
<a id="pl.4.11"></a><var>4.11</var>    (j) "Municipal clerk, municipal clerk-treasurer, or county auditor" means the person <br/>
<a id="pl.4.12"></a><var>4.12</var>who was elected or appointed to the specified position or, in the absence of the person, <br/>
<a id="pl.4.13"></a><var>4.13</var>another person who is designated by the applicable governing body. In a park district, <br/>
<a id="pl.4.14"></a><var>4.14</var>the clerk is the secretary of the board of park district commissioners. In the case of the <br/>
<a id="pl.4.15"></a><var>4.15</var>University of Minnesota, the clerk is that official designated by the Board of Regents. <br/>
<a id="pl.4.16"></a><var>4.16</var>For the Metropolitan Airports Commission, the clerk is the person designated by the <br/>
<a id="pl.4.17"></a><var>4.17</var>commission. For the Department of Natural Resources or the Department of Public Safety, <br/>
<a id="pl.4.18"></a><var>4.18</var>the clerk is the respective commissioner. For a tribal police department which exercises <br/>
<a id="pl.4.19"></a><var>4.19</var>state arrest powers under section 
         <statute_ref>626.90</statute_ref>, 
         <statute_ref>626.91</statute_ref>, 
         <statute_ref>626.92</statute_ref>, or 
         <statute_ref>626.93</statute_ref>, the clerk is the person <br/>
<a id="pl.4.20"></a><var>4.20</var>designated by the applicable American Indian tribal government.<br/>
<a id="pl.4.21"></a><var>4.21</var>(k) "Voluntary statewide lump-sum volunteer firefighter retirement plan" means the <br/>
<a id="pl.4.22"></a><var>4.22</var>retirement plan established by chapter 353G.<br/>
<br/>
<a id="bill.0.4.0"></a><a id="pl.4.23"></a><var>4.23</var>    Sec. 4. Minnesota Statutes 2010, section 69.021, subdivision 7, is amended to read:<br/>
<a id="pl.4.24"></a><var>4.24</var>    Subd. 7. <b>Apportionment of fire state aid to municipalities and relief associations.</b><br/>
<a id="pl.4.25"></a><var>4.25</var>(a) The commissioner shall apportion the fire state aid relative to the premiums reported <br/>
<a id="pl.4.26"></a><var>4.26</var>on the Minnesota Firetown Premium Reports filed under this chapter to each municipality <br/>
<a id="pl.4.27"></a><var>4.27</var>and/or firefighters relief association.<br/>
<a id="pl.4.28"></a><var>4.28</var>(b) The commissioner shall calculate an initial fire state aid allocation amount for <br/>
<a id="pl.4.29"></a><var>4.29</var>each municipality or fire department under paragraph (c) and a minimum fire state aid <br/>
<a id="pl.4.30"></a><var>4.30</var>allocation amount for each municipality or fire department under paragraph (d). The <br/>
<a id="pl.4.31"></a><var>4.31</var>municipality or fire department must receive the larger fire state aid amount.<br/>
<a id="pl.4.32"></a><var>4.32</var>(c) The initial fire state aid allocation amount is the amount available for <br/>
<a id="pl.4.33"></a><var>4.33</var>apportionment as fire state aid under subdivision 5, without inclusion of any additional <br/>
<a id="pl.4.34"></a><var>4.34</var>funding amount to support a minimum fire state aid amount under section 
         <statute_ref>423A.02, <br/>
<a id="pl.4.35"></a><var>4.35</var>subdivision 3
         </statute_ref>, allocated one-half in proportion to the population as shown in the last <br/>
<a id="pl.5.1"></a><var>5.1</var>official statewide federal census for each fire town and one-half in proportion to the <br/>
<a id="pl.5.2"></a><var>5.2</var>estimated market value of each fire town, including (1) the estimated market value of <br/>
<a id="pl.5.3"></a><var>5.3</var>tax-exempt property and (2) the estimated market value of natural resources lands <br/>
<a id="pl.5.4"></a><var>5.4</var>receiving in lieu payments under sections 
         <statute_ref>477A.11 </statute_ref>to 
         <statute_ref>477A.14</statute_ref>, but excluding the <br/>
<a id="pl.5.5"></a><var>5.5</var>estimated market value of minerals. In the case of incorporated or municipal fire <br/>
<a id="pl.5.6"></a><var>5.6</var>departments furnishing fire protection to other cities, towns, or townships as evidenced <br/>
<a id="pl.5.7"></a><var>5.7</var>by valid fire service contracts filed with the commissioner, the distribution must be <br/>
<a id="pl.5.8"></a><var>5.8</var>adjusted proportionately to take into consideration the crossover fire protection service. <br/>
<a id="pl.5.9"></a><var>5.9</var>Necessary adjustments must be made to subsequent apportionments. In the case of <br/>
<a id="pl.5.10"></a><var>5.10</var>municipalities or independent fire departments qualifying for the aid, the commissioner <br/>
<a id="pl.5.11"></a><var>5.11</var>shall calculate the state aid for the municipality or relief association on the basis of the <br/>
<a id="pl.5.12"></a><var>5.12</var>population and the estimated market value of the area furnished fire protection service <br/>
<a id="pl.5.13"></a><var>5.13</var>by the fire department as evidenced by duly executed and valid fire service agreements <br/>
<a id="pl.5.14"></a><var>5.14</var>filed with the commissioner. If one or more fire departments are furnishing contracted fire <br/>
<a id="pl.5.15"></a><var>5.15</var>service to a city, town, or township, only the population and estimated market value of the <br/>
<a id="pl.5.16"></a><var>5.16</var>area served by each fire department may be considered in calculating the state aid and <br/>
<a id="pl.5.17"></a><var>5.17</var>the fire departments furnishing service shall enter into an agreement apportioning among <br/>
<a id="pl.5.18"></a><var>5.18</var>themselves the percent of the population and the estimated market value of each service <br/>
<a id="pl.5.19"></a><var>5.19</var>area. The agreement must be in writing and must be filed with the commissioner.<br/>
<a id="pl.5.20"></a><var>5.20</var>(d) The minimum fire state aid allocation amount is the amount in addition to the <br/>
<a id="pl.5.21"></a><var>5.21</var>initial fire state allocation amount that is derived from any additional funding amount <br/>
<a id="pl.5.22"></a><var>5.22</var>to support a minimum fire state aid amount under section 
         <statute_ref>423A.02, subdivision 3</statute_ref>, and <br/>
<a id="pl.5.23"></a><var>5.23</var>allocated to municipalities with volunteer firefighters relief associations or covered by the <br/>
<a id="pl.5.24"></a><var>5.24</var>voluntary statewide lump-sum volunteer firefighter retirement plan based on the number <br/>
<a id="pl.5.25"></a><var>5.25</var>of active volunteer firefighters who are members of the relief association as reported <br/>
<a id="pl.5.26"></a><var>5.26</var>in the annual financial reporting for the calendar year 1993 to the Office of the State <br/>
<a id="pl.5.27"></a><var>5.27</var>Auditor, but not to exceed 30 active volunteer firefighters, so that all municipalities or <br/>
<a id="pl.5.28"></a><var>5.28</var>fire departments with volunteer firefighters relief associations receive in total at least a <br/>
<a id="pl.5.29"></a><var>5.29</var>minimum fire state aid amount per 1993 active volunteer firefighter to a maximum of <br/>
<a id="pl.5.30"></a><var>5.30</var>30 firefighters. If a relief association is established after calendar year 1993 and before <br/>
<a id="pl.5.31"></a><var>5.31</var>calendar year 2000, the number of active volunteer firefighters who are members of the <br/>
<a id="pl.5.32"></a><var>5.32</var>relief association as reported in the annual financial reporting for calendar year 1998 <br/>
<a id="pl.5.33"></a><var>5.33</var>to the Office of the State Auditor, but not to exceed 30 active volunteer firefighters, <br/>
<a id="pl.5.34"></a><var>5.34</var>shall be used in this determination. If a relief association is established after calendar <br/>
<a id="pl.5.35"></a><var>5.35</var>year 1999, the number of active volunteer firefighters who are members of the relief <br/>
<a id="pl.5.36"></a><var>5.36</var>association as reported in the first annual financial reporting submitted to the Office of <br/>
<a id="pl.6.1"></a><var>6.1</var>the State Auditor, but not to exceed 20 active volunteer firefighters, must be used in this <br/>
<a id="pl.6.2"></a><var>6.2</var>determination. If a relief association is terminated as a result of providing retirement <br/>
<a id="pl.6.3"></a><var>6.3</var>coverage for volunteer firefighters by the voluntary statewide lump-sum volunteer <br/>
<a id="pl.6.4"></a><var>6.4</var>firefighter retirement plan under chapter 353G, the number of active volunteer firefighters <br/>
<a id="pl.6.5"></a><var>6.5</var>of the municipality covered by the statewide plan as certified by the executive director of <br/>
<a id="pl.6.6"></a><var>6.6</var>the Public Employees Retirement Association to the commissioner and the state auditor, <br/>
<a id="pl.6.7"></a><var>6.7</var>but not to exceed 30 active firefighters, must be used in this determination.<br/>
<a id="pl.6.8"></a><var>6.8</var>(e) Unless the firefighters of the applicable fire department are members of the <br/>
<a id="pl.6.9"></a><var>6.9</var>voluntary statewide lump-sum volunteer firefighter retirement plan, the fire state aid must <br/>
<a id="pl.6.10"></a><var>6.10</var>be paid to the treasurer of the municipality where the fire department is located and the <br/>
<a id="pl.6.11"></a><var>6.11</var>treasurer of the municipality shall, within 30 days of receipt of the fire state aid, transmit <br/>
<a id="pl.6.12"></a><var>6.12</var>the aid to the relief association if the relief association has filed a financial report with the <br/>
<a id="pl.6.13"></a><var>6.13</var>treasurer of the municipality and has met all other statutory provisions pertaining to the <br/>
<a id="pl.6.14"></a><var>6.14</var>aid apportionment. If the firefighters of the applicable fire department are members of <br/>
<a id="pl.6.15"></a><var>6.15</var>the voluntary statewide lump-sum volunteer firefighter retirement plan, the fire state aid <br/>
<a id="pl.6.16"></a><var>6.16</var>must be paid to the executive director of the Public Employees Retirement Association <br/>
<a id="pl.6.17"></a><var>6.17</var>and deposited in the voluntary statewide lump-sum volunteer firefighter retirement fund.<br/>
<a id="pl.6.18"></a><var>6.18</var>(f) The commissioner may make rules to permit the administration of the provisions <br/>
<a id="pl.6.19"></a><var>6.19</var>of this section.<br/>
<a id="pl.6.20"></a><var>6.20</var>(g) Any adjustments needed to correct prior misallocations must be made to <br/>
<a id="pl.6.21"></a><var>6.21</var>subsequent apportionments.<br/>
<br/>
<a id="bill.0.5.0"></a><a id="pl.6.22"></a><var>6.22</var>    Sec. 5. Minnesota Statutes 2010, section 69.021, subdivision 8, is amended to read:<br/>
<a id="pl.6.23"></a><var>6.23</var>    Subd. 8. <b>Population and </b><b>estimated </b><b>market value.</b> (a) In computations relating to <br/>
<a id="pl.6.24"></a><var>6.24</var>fire state aid requiring the use of population figures, only official statewide federal census <br/>
<a id="pl.6.25"></a><var>6.25</var>figures are to be used. Increases or decreases in population disclosed by reason of any <br/>
<a id="pl.6.26"></a><var>6.26</var>special census must not be taken into consideration.<br/>
<a id="pl.6.27"></a><var>6.27</var>(b) In calculations relating to fire state aid requiring the use of estimated market <br/>
<a id="pl.6.28"></a><var>6.28</var>value property figures, only the latest available estimated market value property figures <br/>
<a id="pl.6.29"></a><var>6.29</var>may be used.<br/>
<br/>
<a id="bill.0.6.0"></a><a id="pl.6.30"></a><var>6.30</var>    Sec. 6. Minnesota Statutes 2010, section 88.51, subdivision 3, is amended to read:<br/>
<a id="pl.6.31"></a><var>6.31</var>    Subd. 3. <b>Determination of market value.</b> In determining the net tax capacity of <br/>
<a id="pl.6.32"></a><var>6.32</var>property within any taxing district the value of the surface of lands within any auxiliary <br/>
<a id="pl.6.33"></a><var>6.33</var>forest therein, as determined by the county board under the provisions of section 
         <statute_ref>88.48, <br/>
<a id="pl.7.1"></a><var>7.1</var>subdivision 3
         </statute_ref>, shall, for all purposes except the levying of taxes on lands within any such <br/>
<a id="pl.7.2"></a><var>7.2</var>forest, be deemed the estimated market value thereof.<br/>
<br/>
<a id="bill.0.7.0"></a><a id="pl.7.3"></a><var>7.3</var>    Sec. 7. Minnesota Statutes 2010, section 103B.245, subdivision 3, is amended to read:<br/>
<a id="pl.7.4"></a><var>7.4</var>    Subd. 3. <b>Tax.</b> After adoption of the ordinance under subdivision 2, a local <br/>
<a id="pl.7.5"></a><var>7.5</var>government unit may annually levy a tax on all taxable property in the district for the <br/>
<a id="pl.7.6"></a><var>7.6</var>purposes for which the tax district is established. The tax may not exceed 0.02418 percent <br/>
<a id="pl.7.7"></a><var>7.7</var>of estimated market value on taxable property located in rural towns other than urban <br/>
<a id="pl.7.8"></a><var>7.8</var>towns, unless allowed by resolution of the town electors. The proceeds of the tax shall <br/>
<a id="pl.7.9"></a><var>7.9</var>be paid into a fund reserved for these purposes. Any proceeds remaining in the reserve <br/>
<a id="pl.7.10"></a><var>7.10</var>fund at the time the tax is terminated or the district is dissolved shall be transferred and <br/>
<a id="pl.7.11"></a><var>7.11</var>irrevocably pledged to the debt service fund of the local unit to be used solely to reduce <br/>
<a id="pl.7.12"></a><var>7.12</var>tax levies for bonded indebtedness of taxable property in the district.<br/>
<br/>
<a id="bill.0.8.0"></a><a id="pl.7.13"></a><var>7.13</var>    Sec. 8. Minnesota Statutes 2010, section 103B.251, subdivision 8, is amended to read:<br/>
<a id="pl.7.14"></a><var>7.14</var>    Subd. 8. <b>Tax.</b> (a) For the payment of principal and interest on the bonds issued <br/>
<a id="pl.7.15"></a><var>7.15</var>under subdivision 7 and the payment required under subdivision 6, the county shall <br/>
<a id="pl.7.16"></a><var>7.16</var>irrevocably pledge and appropriate the proceeds of a tax levied on all taxable property <br/>
<a id="pl.7.17"></a><var>7.17</var>located within the territory of the watershed management organization or subwatershed <br/>
<a id="pl.7.18"></a><var>7.18</var>unit for which the bonds are issued. Each year until the reserve for payment of the bonds <br/>
<a id="pl.7.19"></a><var>7.19</var>is sufficient to retire the bonds, the county shall levy on all taxable property in the territory <br/>
<a id="pl.7.20"></a><var>7.20</var>of the organization or unit, without respect to any statutory or other limitation on taxes, an <br/>
<a id="pl.7.21"></a><var>7.21</var>amount of taxes sufficient to pay principal and interest on the bonds and to restore any <br/>
<a id="pl.7.22"></a><var>7.22</var>deficiencies in reserves required to be maintained for payment of the bonds.<br/>
<a id="pl.7.23"></a><var>7.23</var>(b) The tax levied on rural towns other than urban towns may not exceed 0.02418 <br/>
<a id="pl.7.24"></a><var>7.24</var>percent of taxable estimated market value, unless approved by resolution of the town <br/>
<a id="pl.7.25"></a><var>7.25</var>electors.<br/>
<a id="pl.7.26"></a><var>7.26</var>(c) If at any time the amounts available from the levy on property in the territory of <br/>
<a id="pl.7.27"></a><var>7.27</var>the organization are insufficient to pay principal and interest on the bonds when due, the <br/>
<a id="pl.7.28"></a><var>7.28</var>county shall make payment from any available funds in the county treasury.<br/>
<a id="pl.7.29"></a><var>7.29</var>(d) The amount of any taxes which are required to be levied outside of the territory <br/>
<a id="pl.7.30"></a><var>7.30</var>of the watershed management organization or unit or taken from the general funds of the <br/>
<a id="pl.7.31"></a><var>7.31</var>county to pay principal or interest on the bonds shall be reimbursed to the county from <br/>
<a id="pl.7.32"></a><var>7.32</var>taxes levied within the territory of the watershed management organization or unit.<br/>
<br/>
<a id="bill.0.9.0"></a><a id="pl.7.33"></a><var>7.33</var>    Sec. 9. Minnesota Statutes 2010, section 103B.635, subdivision 2, is amended to read:<br/>
<a id="pl.8.1"></a><var>8.1</var>    Subd. 2. <b>Municipal funding of district.</b> (a) The governing body or board of <br/>
<a id="pl.8.2"></a><var>8.2</var>supervisors of each municipality in the district must provide the funds necessary to meet <br/>
<a id="pl.8.3"></a><var>8.3</var>its proportion of the total cost determined by the board, provided the total funding from <br/>
<a id="pl.8.4"></a><var>8.4</var>all municipalities in the district for the costs shall not exceed an amount equal to .00242 <br/>
<a id="pl.8.5"></a><var>8.5</var>percent of the total taxable estimated market value within the district, unless three-fourths <br/>
<a id="pl.8.6"></a><var>8.6</var>of the municipalities in the district pass a resolution concurring to the additional costs.<br/>
<a id="pl.8.7"></a><var>8.7</var>(b) The funds must be deposited in the treasury of the district in amounts and at <br/>
<a id="pl.8.8"></a><var>8.8</var>times as the treasurer of the district requires.<br/>
<br/>
<a id="bill.0.10.0"></a><a id="pl.8.9"></a><var>8.9</var>    Sec. 10. Minnesota Statutes 2010, section 103B.691, subdivision 2, is amended to read:<br/>
<a id="pl.8.10"></a><var>8.10</var>    Subd. 2. <b>Municipal funding of district.</b> (a) The governing body or board of <br/>
<a id="pl.8.11"></a><var>8.11</var>supervisors of each municipality in the district shall provide the funds necessary to <br/>
<a id="pl.8.12"></a><var>8.12</var>meet its proportion of the total cost to be borne by the municipalities as finally certified <br/>
<a id="pl.8.13"></a><var>8.13</var>by the board.<br/>
<a id="pl.8.14"></a><var>8.14</var>(b) The municipality's funds may be raised by any means within the authority of <br/>
<a id="pl.8.15"></a><var>8.15</var>the municipality. The municipalities may each levy a tax not to exceed .02418 percent of <br/>
<a id="pl.8.16"></a><var>8.16</var>taxable estimated market value on the taxable property located in the district to provide <br/>
<a id="pl.8.17"></a><var>8.17</var>the funds. The levy shall be within all other limitations provided by law.<br/>
<a id="pl.8.18"></a><var>8.18</var>(c) The funds must be deposited into the treasury of the district in amounts and at <br/>
<a id="pl.8.19"></a><var>8.19</var>times as the treasurer of the district requires.<br/>
<br/>
<a id="bill.0.11.0"></a><a id="pl.8.20"></a><var>8.20</var>    Sec. 11. Minnesota Statutes 2010, section 103D.905, subdivision 2, is amended to read:<br/>
<a id="pl.8.21"></a><var>8.21</var>    Subd. 2. <b>Organizational expense fund.</b> (a) An organizational expense fund, <br/>
<a id="pl.8.22"></a><var>8.22</var>consisting of an ad valorem tax levy, shall not exceed 0.01596 percent of taxable estimated <br/>
<a id="pl.8.23"></a><var>8.23</var>market value, or $60,000, whichever is less. The money in the fund shall be used for <br/>
<a id="pl.8.24"></a><var>8.24</var>organizational expenses and preparation of the watershed management plan for projects.<br/>
<a id="pl.8.25"></a><var>8.25</var>(b) The managers may borrow from the affected counties up to 75 percent of the <br/>
<a id="pl.8.26"></a><var>8.26</var>anticipated funds to be collected from the organizational expense fund levy and the <br/>
<a id="pl.8.27"></a><var>8.27</var>counties affected may make the advancements.<br/>
<a id="pl.8.28"></a><var>8.28</var>(c) The advancement of anticipated funds shall be apportioned among affected <br/>
<a id="pl.8.29"></a><var>8.29</var>counties in the same ratio as the net tax capacity of the area of the counties within <br/>
<a id="pl.8.30"></a><var>8.30</var>the watershed district bears to the net tax capacity of the entire watershed district. If a <br/>
<a id="pl.8.31"></a><var>8.31</var>watershed district is enlarged, an organizational expense fund may be levied against the <br/>
<a id="pl.8.32"></a><var>8.32</var>area added to the watershed district in the same manner as provided in this subdivision.<br/>
<a id="pl.8.33"></a><var>8.33</var>(d) Unexpended funds collected for the organizational expense may be transferred to <br/>
<a id="pl.8.34"></a><var>8.34</var>the administrative fund and used for the purposes of the administrative fund.<br/>
<br/>
<a id="bill.0.12.0"></a><a id="pl.9.1"></a><var>9.1</var>    Sec. 12. Minnesota Statutes 2010, section 103D.905, subdivision 3, is amended to read:<br/>
<a id="pl.9.2"></a><var>9.2</var>    Subd. 3. <b>General fund.</b> A general fund, consisting of an ad valorem tax levy, may <br/>
<a id="pl.9.3"></a><var>9.3</var>not exceed 0.048 percent of taxable estimated market value, or $250,000, whichever is <br/>
<a id="pl.9.4"></a><var>9.4</var>less. The money in the fund shall be used for general administrative expenses and for <br/>
<a id="pl.9.5"></a><var>9.5</var>the construction or implementation and maintenance of projects of common benefit to <br/>
<a id="pl.9.6"></a><var>9.6</var>the watershed district. The managers may make an annual levy for the general fund as <br/>
<a id="pl.9.7"></a><var>9.7</var>provided in section 
         <statute_ref>103D.911</statute_ref>. In addition to the annual general levy, the managers may <br/>
<a id="pl.9.8"></a><var>9.8</var>annually levy a tax not to exceed 0.00798 percent of taxable estimated market value <br/>
<a id="pl.9.9"></a><var>9.9</var>for a period not to exceed 15 consecutive years to pay the cost attributable to the basic <br/>
<a id="pl.9.10"></a><var>9.10</var>water management features of projects initiated by petition of a political subdivision <br/>
<a id="pl.9.11"></a><var>9.11</var>within the watershed district or by petition of at least 50 resident owners whose property <br/>
<a id="pl.9.12"></a><var>9.12</var>is within the watershed district.<br/>
<br/>
<a id="bill.0.13.0"></a><a id="pl.9.13"></a><var>9.13</var>    Sec. 13. Minnesota Statutes 2010, section 103D.905, subdivision 8, is amended to read:<br/>
<a id="pl.9.14"></a><var>9.14</var>    Subd. 8. <b>Survey and data acquisition fund.</b> (a) A survey and data acquisition fund <br/>
<a id="pl.9.15"></a><var>9.15</var>is established and used only if other funds are not available to the watershed district to pay <br/>
<a id="pl.9.16"></a><var>9.16</var>for making necessary surveys and acquiring data.<br/>
<a id="pl.9.17"></a><var>9.17</var>(b) The survey and data acquisition fund consists of the proceeds of a property tax <br/>
<a id="pl.9.18"></a><var>9.18</var>that can be levied only once every five years. The levy may not exceed 0.02418 percent of <br/>
<a id="pl.9.19"></a><var>9.19</var>taxable estimated market value.<br/>
<a id="pl.9.20"></a><var>9.20</var>(c) The balance of the survey and data acquisition fund may not exceed $50,000.<br/>
<a id="pl.9.21"></a><var>9.21</var>(d) In a subsequent proceeding for a project where a survey has been made, the <br/>
<a id="pl.9.22"></a><var>9.22</var>attributable cost of the survey as determined by the managers shall be included as a part of <br/>
<a id="pl.9.23"></a><var>9.23</var>the cost of the work and the sum shall be repaid to the survey and data acquisition fund.<br/>
<br/>
<a id="bill.0.14.0"></a><a id="pl.9.24"></a><var>9.24</var>    Sec. 14. Minnesota Statutes 2010, section 117.025, subdivision 7, is amended to read:<br/>
<a id="pl.9.25"></a><var>9.25</var>    Subd. 7. <b>Structurally substandard.</b> "Structurally substandard" means a building:<br/>
<a id="pl.9.26"></a><var>9.26</var>(1) that was inspected by the appropriate local government and cited for one or more <br/>
<a id="pl.9.27"></a><var>9.27</var>enforceable housing, maintenance, or building code violations;<br/>
<a id="pl.9.28"></a><var>9.28</var>(2) in which the cited building code violations involve one or more of the following:<br/>
<a id="pl.9.29"></a><var>9.29</var>(i) a roof and roof framing element;<br/>
<a id="pl.9.30"></a><var>9.30</var>(ii) support walls, beams, and headers;<br/>
<a id="pl.9.31"></a><var>9.31</var>(iii) foundation, footings, and subgrade conditions;<br/>
<a id="pl.9.32"></a><var>9.32</var>(iv) light and ventilation;<br/>
<a id="pl.9.33"></a><var>9.33</var>(v) fire protection, including egress;<br/>
<a id="pl.9.34"></a><var>9.34</var>(vi) internal utilities, including electricity, gas, and water;<br/>
<a id="pl.10.1"></a><var>10.1</var>(vii) flooring and flooring elements; or<br/>
<a id="pl.10.2"></a><var>10.2</var>(viii) walls, insulation, and exterior envelope;<br/>
<a id="pl.10.3"></a><var>10.3</var>(3) in which the cited housing, maintenance, or building code violations have not <br/>
<a id="pl.10.4"></a><var>10.4</var>been remedied after two notices to cure the noncompliance; and<br/>
<a id="pl.10.5"></a><var>10.5</var>(4) has uncured housing, maintenance, and building code violations, satisfaction of <br/>
<a id="pl.10.6"></a><var>10.6</var>which would cost more than 50 percent of the assessor's taxable estimated market value <br/>
<a id="pl.10.7"></a><var>10.7</var>for the building, excluding land value, as determined under section 
         <statute_ref>273.11</statute_ref> for property <br/>
<a id="pl.10.8"></a><var>10.8</var>taxes payable in the year in which the condemnation is commenced.<br/>
<a id="pl.10.9"></a><var>10.9</var>A local government is authorized to seek from a judge or magistrate an administrative <br/>
<a id="pl.10.10"></a><var>10.10</var>warrant to gain access to inspect a specific building in a proposed development or <br/>
<a id="pl.10.11"></a><var>10.11</var>redevelopment area upon showing of probable cause that a specific code violation has <br/>
<a id="pl.10.12"></a><var>10.12</var>occurred and that the violation has not been cured, and that the owner has denied the local <br/>
<a id="pl.10.13"></a><var>10.13</var>government access to the property. Items of evidence that may support a conclusion of <br/>
<a id="pl.10.14"></a><var>10.14</var>probable cause may include recent fire or police inspections, housing inspection, exterior <br/>
<a id="pl.10.15"></a><var>10.15</var>evidence of deterioration, or other similar reliable evidence of deterioration in the specific <br/>
<a id="pl.10.16"></a><var>10.16</var>building.<br/>
<br/>
<a id="bill.0.15.0"></a><a id="pl.10.17"></a><var>10.17</var>    Sec. 15. Minnesota Statutes 2010, section 127A.48, subdivision 1, is amended to read:<br/>
<a id="pl.10.18"></a><var>10.18</var>    Subdivision 1. <b>Computation.</b> The Department of Revenue must annually conduct <br/>
<a id="pl.10.19"></a><var>10.19</var>an assessment/sales ratio study of the taxable property in each county, city, town, and <br/>
<a id="pl.10.20"></a><var>10.20</var>school district in accordance with the procedures in subdivisions 2 and 3. Based upon the <br/>
<a id="pl.10.21"></a><var>10.21</var>results of this assessment/sales ratio study, the Department of Revenue must determine an <br/>
<a id="pl.10.22"></a><var>10.22</var>aggregate equalized net tax capacity for the various classes of taxable property in each <br/>
<a id="pl.10.23"></a><var>10.23</var>taxing district, the aggregate of which tax capacity shall be is designated as the adjusted <br/>
<a id="pl.10.24"></a><var>10.24</var>net tax capacity. The adjusted net tax capacity must be reduced by the captured tax <br/>
<a id="pl.10.25"></a><var>10.25</var>capacity of tax increment districts under section 469.177, subdivision 2, fiscal disparities <br/>
<a id="pl.10.26"></a><var>10.26</var>contribution tax capacities under sections 276A.06 and 473F.08, and the tax capacity of <br/>
<a id="pl.10.27"></a><var>10.27</var>transmission lines required to be subtracted from the local tax base under section 273.425; <br/>
<a id="pl.10.28"></a><var>10.28</var>and increased by fiscal disparities distribution tax capacities under sections 276A.06 and <br/>
<a id="pl.10.29"></a><var>10.29</var>473F.08. The adjusted net tax capacities shall be determined using the net tax capacity <br/>
<a id="pl.10.30"></a><var>10.30</var>percentages in effect for the assessment year following the assessment year of the study. <br/>
<a id="pl.10.31"></a><var>10.31</var>The Department of Revenue must make whatever estimates are necessary to account for <br/>
<a id="pl.10.32"></a><var>10.32</var>changes in the classification system. The Department of Revenue may incur the expense <br/>
<a id="pl.10.33"></a><var>10.33</var>necessary to make the determinations. The commissioner of revenue may reimburse any <br/>
<a id="pl.10.34"></a><var>10.34</var>county or governmental official for requested services performed in ascertaining the <br/>
<a id="pl.10.35"></a><var>10.35</var>adjusted net tax capacity. On or before March 15 annually, the Department of Revenue <br/>
<a id="pl.11.1"></a><var>11.1</var>shall file with the chair of the Tax Committee of the house of representatives and the <br/>
<a id="pl.11.2"></a><var>11.2</var>chair of the Committee on Taxes and Tax laws of the senate a report of adjusted net tax <br/>
<a id="pl.11.3"></a><var>11.3</var>capacities for school districts. On or before June 15 annually, the Department of Revenue <br/>
<a id="pl.11.4"></a><var>11.4</var>shall file its final report on the adjusted net tax capacities for school districts established <br/>
<a id="pl.11.5"></a><var>11.5</var>by the previous year's assessments and the current year's net tax capacity percentages with <br/>
<a id="pl.11.6"></a><var>11.6</var>the commissioner of education and each county auditor for those school districts for <br/>
<a id="pl.11.7"></a><var>11.7</var>which the auditor has the responsibility for determination of local tax rates. A copy of <br/>
<a id="pl.11.8"></a><var>11.8</var>the report so filed shall be mailed to the clerk of each school district involved and to the <br/>
<a id="pl.11.9"></a><var>11.9</var>county assessor or supervisor of assessments of the county or counties in which each <br/>
<a id="pl.11.10"></a><var>11.10</var>school district is located.<br/>
<a id="pl.11.11"></a><var>11.11</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.0.16.0"></a><a id="pl.11.12"></a><var>11.12</var>    Sec. 16. Minnesota Statutes 2010, section 138.053, is amended to read:<br/>
<a id="pl.11.13"></a><var>11.13</var><b>138.053 COUNTY HISTORICAL SOCIETY; TAX LEVY; CITIES OR </b><br/>
<a id="pl.11.14"></a><var>11.14</var><b>TOWNS.</b><br/>
<a id="pl.11.15"></a><var>11.15</var>The governing body of any home rule charter or statutory city or town may annually <br/>
<a id="pl.11.16"></a><var>11.16</var>appropriate from its general fund an amount not to exceed 0.02418 percent of taxable <br/>
<a id="pl.11.17"></a><var>11.17</var>estimated market value, derived from ad valorem taxes on property or other revenues, <br/>
<a id="pl.11.18"></a><var>11.18</var>to be paid to the historical society of its respective county to be used for the promotion <br/>
<a id="pl.11.19"></a><var>11.19</var>of historical work and to aid in defraying the expenses of carrying on the historical <br/>
<a id="pl.11.20"></a><var>11.20</var>work in the county. No city or town may appropriate any funds for the benefit of any <br/>
<a id="pl.11.21"></a><var>11.21</var>historical society unless the society is affiliated with and approved by the Minnesota <br/>
<a id="pl.11.22"></a><var>11.22</var>Historical Society.<br/>
<br/>
<a id="bill.0.17.0"></a><a id="pl.11.23"></a><var>11.23</var>    Sec. 17. Minnesota Statutes 2010, section 144F.01, subdivision 4, is amended to read:<br/>
<a id="pl.11.24"></a><var>11.24</var>    Subd. 4. <b>Property tax levy authority.</b> The district's board may levy a tax on the <br/>
<a id="pl.11.25"></a><var>11.25</var>taxable real and personal property in the district. The ad valorem tax levy may not <br/>
<a id="pl.11.26"></a><var>11.26</var>exceed 0.048 percent of the taxable estimated market value of the district or $400,000, <br/>
<a id="pl.11.27"></a><var>11.27</var>whichever is less. The proceeds of the levy must be used as provided in subdivision 5. <br/>
<a id="pl.11.28"></a><var>11.28</var>The board shall certify the levy at the times as provided under section 
         <statute_ref>275.07</statute_ref>. The board <br/>
<a id="pl.11.29"></a><var>11.29</var>shall provide the county with whatever information is necessary to identify the property <br/>
<a id="pl.11.30"></a><var>11.30</var>that is located within the district. If the boundaries include a part of a parcel, the entire <br/>
<a id="pl.11.31"></a><var>11.31</var>parcel shall be included in the district. The county auditors must spread, collect, and <br/>
<a id="pl.11.32"></a><var>11.32</var>distribute the proceeds of the tax at the same time and in the same manner as provided by <br/>
<a id="pl.11.33"></a><var>11.33</var>law for all other property taxes.<br/>
<br/>
<a id="bill.0.18.0"></a><a id="pl.12.1"></a><var>12.1</var>    Sec. 18. Minnesota Statutes 2010, section 162.07, subdivision 3, is amended to read:<br/>
<a id="pl.12.2"></a><var>12.2</var>    Subd. 3. <b>Computation for rural counties.</b> An amount equal to a levy of 0.01596 <br/>
<a id="pl.12.3"></a><var>12.3</var>percent on each rural county's total taxable estimated market value for the last preceding <br/>
<a id="pl.12.4"></a><var>12.4</var>calendar year shall be computed and shall be subtracted from the county's total estimated <br/>
<a id="pl.12.5"></a><var>12.5</var>construction costs. The result thereof shall be the money needs of the county. For the <br/>
<a id="pl.12.6"></a><var>12.6</var>purpose of this section, "rural counties" means all counties having a population of less <br/>
<a id="pl.12.7"></a><var>12.7</var>than 175,000.<br/>
<br/>
<a id="bill.0.19.0"></a><a id="pl.12.8"></a><var>12.8</var>    Sec. 19. Minnesota Statutes 2010, section 162.07, subdivision 4, is amended to read:<br/>
<a id="pl.12.9"></a><var>12.9</var>    Subd. 4. <b>Computation for urban counties.</b> An amount equal to a levy of 0.00967 <br/>
<a id="pl.12.10"></a><var>12.10</var>percent on each urban county's total taxable estimated market value for the last preceding <br/>
<a id="pl.12.11"></a><var>12.11</var>calendar year shall be computed and shall be subtracted from the county's total estimated <br/>
<a id="pl.12.12"></a><var>12.12</var>construction costs. The result thereof shall be the money needs of the county. For <br/>
<a id="pl.12.13"></a><var>12.13</var>the purpose of this section, "urban counties" means all counties having a population <br/>
<a id="pl.12.14"></a><var>12.14</var>of 175,000 or more.<br/>
<br/>
<a id="bill.0.20.0"></a><a id="pl.12.15"></a><var>12.15</var>    Sec. 20. Minnesota Statutes 2010, section 163.04, subdivision 3, is amended to read:<br/>
<a id="pl.12.16"></a><var>12.16</var>    Subd. 3. <b>Bridges within certain cities.</b> When the council of any statutory city or <br/>
<a id="pl.12.17"></a><var>12.17</var>city of the third or fourth class may determine that it is necessary to build or improve any <br/>
<a id="pl.12.18"></a><var>12.18</var>bridge or bridges, including approaches thereto, and any dam or retaining works connected <br/>
<a id="pl.12.19"></a><var>12.19</var>therewith, upon or forming a part of streets or highways either wholly or partly within <br/>
<a id="pl.12.20"></a><var>12.20</var>its limits, the county board shall appropriate one-half of the money as may be necessary <br/>
<a id="pl.12.21"></a><var>12.21</var>therefor from the county road and bridge fund, not exceeding during any year one-half <br/>
<a id="pl.12.22"></a><var>12.22</var>the amount of taxes paid into the county road and bridge fund during the preceding year, <br/>
<a id="pl.12.23"></a><var>12.23</var>on property within the corporate limits of the city. The appropriation shall be made upon <br/>
<a id="pl.12.24"></a><var>12.24</var>the petition of the council, which petition shall be filed by the council with the county <br/>
<a id="pl.12.25"></a><var>12.25</var>board prior to the fixing by the board of the annual county tax levy. The county board <br/>
<a id="pl.12.26"></a><var>12.26</var>shall determine the plans and specifications, shall let all necessary contracts, shall have <br/>
<a id="pl.12.27"></a><var>12.27</var>charge of construction, and upon its request, warrants in payment thereof shall be issued <br/>
<a id="pl.12.28"></a><var>12.28</var>by the county auditor, from time to time, as the construction work proceeds. Any unpaid <br/>
<a id="pl.12.29"></a><var>12.29</var>balance may be paid or advanced by the city. On petition of the council, the appropriations <br/>
<a id="pl.12.30"></a><var>12.30</var>of the county board, during not to exceed three successive years, may be made to apply <br/>
<a id="pl.12.31"></a><var>12.31</var>on the construction of the same items and to repay any money advanced by the city in <br/>
<a id="pl.12.32"></a><var>12.32</var>the construction thereof. None of the provisions of this section shall be construed to <br/>
<a id="pl.12.33"></a><var>12.33</var>be mandatory as applied to any city whose estimated market value exceeds $2,100 per <br/>
<a id="pl.12.34"></a><var>12.34</var>capita of its population.<br/>
<br/>
<a id="bill.0.21.0"></a><a id="pl.13.1"></a><var>13.1</var>    Sec. 21. Minnesota Statutes 2010, section 163.06, subdivision 6, is amended to read:<br/>
<a id="pl.13.2"></a><var>13.2</var>    Subd. 6. <b>Expenditure in certain counties.</b> In any county having not less than 95 <br/>
<a id="pl.13.3"></a><var>13.3</var>nor more than 105 full and fractional townships, and having a an estimated market value <br/>
<a id="pl.13.4"></a><var>13.4</var>of not less than $12,000,000 nor more than $21,000,000, exclusive of money and credits, <br/>
<a id="pl.13.5"></a><var>13.5</var>the county board, by resolution, may expend the funds provided in subdivision 4 in any <br/>
<a id="pl.13.6"></a><var>13.6</var>organized or unorganized township or portion thereof in such county.<br/>
<br/>
<a id="bill.0.22.0"></a><a id="pl.13.7"></a><var>13.7</var>    Sec. 22. Minnesota Statutes 2010, section 165.10, subdivision 1, is amended to read:<br/>
<a id="pl.13.8"></a><var>13.8</var>    Subdivision 1. <b>Certain counties may issue and sell.</b> The county board of any <br/>
<a id="pl.13.9"></a><var>13.9</var>county having no outstanding road and bridge bonds may issue and sell county road bonds <br/>
<a id="pl.13.10"></a><var>13.10</var>in an amount not exceeding 0.12089 percent of the estimated market value of the taxable <br/>
<a id="pl.13.11"></a><var>13.11</var>property within the county exclusive of money and credits, for the purpose of constructing, <br/>
<a id="pl.13.12"></a><var>13.12</var>reconstructing, improving, or maintaining any bridge or bridges on any highway under its <br/>
<a id="pl.13.13"></a><var>13.13</var>jurisdiction, without submitting the matter to a vote of the electors of the county.<br/>
<br/>
<a id="bill.0.23.0"></a><a id="pl.13.14"></a><var>13.14</var>    Sec. 23. Minnesota Statutes 2010, section 272.03, is amended by adding a subdivision <br/>
<a id="pl.13.15"></a><var>13.15</var>to read:<br/>
<a id="pl.13.16"></a><var>13.16</var>    Subd. 14. <b>Estimated market value.</b> "Estimated market value" means the assessor's <br/>
<a id="pl.13.17"></a><var>13.17</var>determination of market value, including the effects of any orders made under section <br/>
<a id="pl.13.18"></a><var>13.18</var>270.12 or chapter 274, for the parcel. The provisions of section 273.032 apply for certain <br/>
<a id="pl.13.19"></a><var>13.19</var>uses in determining the total estimated market value for the taxing jurisdiction.<br/>
<br/>
<a id="bill.0.24.0"></a><a id="pl.13.20"></a><var>13.20</var>    Sec. 24. Minnesota Statutes 2010, section 272.03, is amended by adding a subdivision <br/>
<a id="pl.13.21"></a><var>13.21</var>to read:<br/>
<a id="pl.13.22"></a><var>13.22</var>    Subd. 15. <b>Taxable market value.</b> "Taxable market value" means estimated market <br/>
<a id="pl.13.23"></a><var>13.23</var>value for the parcel as reduced by market value exclusions, deferments of value, or other <br/>
<a id="pl.13.24"></a><var>13.24</var>adjustments, required by law, that reduce market value before the application of class rates.<br/>
<br/>
<a id="bill.0.25.0"></a><a id="pl.13.25"></a><var>13.25</var>    Sec. 25. Minnesota Statutes 2010, section 273.032, is amended to read:<br/>
<a id="pl.13.26"></a><var>13.26</var><b>273.032 MARKET VALUE DEFINITION.</b><br/>
<a id="pl.13.27"></a><var>13.27</var>(a) Unless otherwise provided, for the purpose of determining any property tax <br/>
<a id="pl.13.28"></a><var>13.28</var>levy limitation based on market value or any limit on net debt, the issuance of bonds, <br/>
<a id="pl.13.29"></a><var>13.29</var>certificates of indebtedness, or capital notes based on market value, any qualification to <br/>
<a id="pl.13.30"></a><var>13.30</var>receive state aid based on market value, or any state aid amount based on market value, <br/>
<a id="pl.13.31"></a><var>13.31</var>the terms "market value," "taxable estimated market value," and "market valuation," <br/>
<a id="pl.13.32"></a><var>13.32</var>whether equalized or unequalized, mean the total taxable estimated market value of <br/>
<a id="pl.14.1"></a><var>14.1</var>taxable property within the local unit of government before any of the following or <br/>
<a id="pl.14.2"></a><var>14.2</var>similar adjustments for:<br/>
<a id="pl.14.3"></a><var>14.3</var>(1) the market value exclusions under:<br/>
<a id="pl.14.4"></a><var>14.4</var>(i) section 273.11, subdivisions 14a and 14c (vacant platted land);<br/>
<a id="pl.14.5"></a><var>14.5</var>(ii) section 
<statute_ref>273.11, subdivision 16</statute_ref> (certain improvements to homestead property);<br/>
<a id="pl.14.6"></a><var>14.6</var>(iii) section 273.11, subdivisions 19 and 20 (certain improvements to business <br/>
<a id="pl.14.7"></a><var>14.7</var>properties);<br/>
<a id="pl.14.8"></a><var>14.8</var>(iv) section 273.11, subdivision 21 (homestead property damaged by mold);<br/>
<a id="pl.14.9"></a><var>14.9</var>(v) section 273.11, subdivision 22 (qualifying lead hazardous reduction projects);<br/>
<a id="pl.14.10"></a><var>14.10</var>(vi) section 273.13, subdivision 34 (homestead of a disabled veteran, spouse, or <br/>
<a id="pl.14.11"></a><var>14.11</var>caregiver);<br/>
<a id="pl.14.12"></a><var>14.12</var>(vii) section 273.13, subdivision 35 (homestead market value exclusion); or<br/>
<a id="pl.14.13"></a><var>14.13</var>(2) the deferment of value under:<br/>
<a id="pl.14.14"></a><var>14.14</var>(i) the Minnesota Agricultural Property Tax Law, section 273.111;<br/>
<a id="pl.14.15"></a><var>14.15</var>(ii) the aggregate resource preservation law, section 273.1115;<br/>
<a id="pl.14.16"></a><var>14.16</var>(iii) the Minnesota Open Space Property Tax Law, section 273.112;<br/>
<a id="pl.14.17"></a><var>14.17</var>(iv) the rural preserves property tax program, section 273.114; or<br/>
<a id="pl.14.18"></a><var>14.18</var>(v) the Metropolitan Agricultural Preserves Act, section 473H.10; or<br/>
<a id="pl.14.19"></a><var>14.19</var>(3) the adjustments to tax capacity for:<br/>
<a id="pl.14.20"></a><var>14.20</var> (i) tax increment, financing under sections 469.174 to 469.1794;<br/>
<a id="pl.14.21"></a><var>14.21</var>(ii) fiscal disparity, disparities under chapter 276A or 473F; or <br/>
<a id="pl.14.22"></a><var>14.22</var>(iii) powerline credit, or wind energy values, but after the limited market adjustments <br/>
<a id="pl.14.23"></a><var>14.23</var>under section 
<statute_ref>273.11, subdivision 1a</statute_ref>, and after the market value exclusions of certain <br/>
<a id="pl.14.24"></a><var>14.24</var>improvements to homestead property under section 
<statute_ref>273.11, subdivision 16</statute_ref> under section <br/>
<a id="pl.14.25"></a><var>14.25</var>273.425.<br/>
<a id="pl.14.26"></a><var>14.26</var>(b) Estimated market value under paragraph (a) also includes the market value <br/>
<a id="pl.14.27"></a><var>14.27</var>of tax exempt property if the applicable law specifically provides that the limitation, <br/>
<a id="pl.14.28"></a><var>14.28</var>qualification, or aid calculation includes tax exempt property.<br/>
<a id="pl.14.29"></a><var>14.29</var>(c) Unless otherwise provided, "market value," "taxable estimated market value," <br/>
<a id="pl.14.30"></a><var>14.30</var>and "market valuation" for purposes of this paragraph  property tax levy limitations and <br/>
<a id="pl.14.31"></a><var>14.31</var>calculation of state aid, refer to the taxable estimated market value for the previous <br/>
<a id="pl.14.32"></a><var>14.32</var>assessment year and for purposes of limits on net debt, the issuance of bonds, certificates of <br/>
<a id="pl.14.33"></a><var>14.33</var>indebtedness, or capital notes refer to the estimated market value as last finally equalized.<br/>
<a id="pl.14.34"></a><var>14.34</var>For the purpose of determining any net debt limit based on market value, or any limit <br/>
<a id="pl.14.35"></a><var>14.35</var>on the issuance of bonds, certificates of indebtedness, or capital notes based on market <br/>
<a id="pl.14.36"></a><var>14.36</var>value, the terms "market value," "taxable market value," and "market valuation," whether <br/>
<a id="pl.15.1"></a><var>15.1</var>equalized or unequalized, mean the total taxable market value of property within the local <br/>
<a id="pl.15.2"></a><var>15.2</var>unit of government before any adjustments for tax increment, fiscal disparity, powerline <br/>
<a id="pl.15.3"></a><var>15.3</var>credit, or wind energy values, but after the limited market value adjustments under section <br/>
<a id="pl.15.4"></a><var>15.4</var><statute_ref>273.11</statute_ref>, subdivision 1a, and after the market value exclusions of certain improvements to <br/>
<a id="pl.15.5"></a><var>15.5</var>homestead property under section 
<statute_ref>273.11</statute_ref>, subdivision 16. Unless otherwise provided, <br/>
<a id="pl.15.6"></a><var>15.6</var>"market value," "taxable market value," and "market valuation" for purposes of this <br/>
<a id="pl.15.7"></a><var>15.7</var>paragraph, mean the taxable market value as last finally equalized.<br/>
<a id="pl.15.8"></a><var>15.8</var>(d) For purposes of a provision of a home rule charter or of any special law that is <br/>
<a id="pl.15.9"></a><var>15.9</var>not codified in the statutes and that imposes a levy limitation based on market value or <br/>
<a id="pl.15.10"></a><var>15.10</var>any limit on debt, the issuance of bonds, certificates of indebtedness, or capital notes <br/>
<a id="pl.15.11"></a><var>15.11</var>based on market value, the terms "market value," "taxable market value," and "market <br/>
<a id="pl.15.12"></a><var>15.12</var>valuation," whether equalized or unequalized, mean "estimated market value" as defined <br/>
<a id="pl.15.13"></a><var>15.13</var>in paragraph (a).<br/>
<br/>
<a id="bill.0.26.0"></a><a id="pl.15.14"></a><var>15.14</var>    Sec. 26. Minnesota Statutes 2010, section 273.11, subdivision 1, is amended to read:<br/>
<a id="pl.15.15"></a><var>15.15</var>    Subdivision 1. <b>Generally.</b> Except as provided in this section or section 
         <statute_ref>273.17, <br/>
<a id="pl.15.16"></a><var>15.16</var>subdivision 1
         </statute_ref>, all property shall be valued at its market value. The market value as <br/>
<a id="pl.15.17"></a><var>15.17</var>determined pursuant to this section shall be stated such that any amount under $100 is <br/>
<a id="pl.15.18"></a><var>15.18</var>rounded up to $100 and any amount exceeding $100 shall be rounded to the nearest $100. <br/>
<a id="pl.15.19"></a><var>15.19</var>In estimating and determining such value, the assessor shall not adopt a lower or different <br/>
<a id="pl.15.20"></a><var>15.20</var>standard of value because the same is to serve as a basis of taxation, nor shall the assessor <br/>
<a id="pl.15.21"></a><var>15.21</var>adopt as a criterion of value the price for which such property would sell at a forced sale, <br/>
<a id="pl.15.22"></a><var>15.22</var>or in the aggregate with all the property in the town or district; but the assessor shall value <br/>
<a id="pl.15.23"></a><var>15.23</var>each article or description of property by itself, and at such sum or price as the assessor <br/>
<a id="pl.15.24"></a><var>15.24</var>believes the same to be fairly worth in money. The assessor shall take into account the <br/>
<a id="pl.15.25"></a><var>15.25</var>effect on the market value of property of environmental factors in the vicinity of the <br/>
<a id="pl.15.26"></a><var>15.26</var>property. In assessing any tract or lot of real property, the value of the land, exclusive of <br/>
<a id="pl.15.27"></a><var>15.27</var>structures and improvements, shall be determined, and also the value of all structures and <br/>
<a id="pl.15.28"></a><var>15.28</var>improvements thereon, and the aggregate value of the property, including all structures <br/>
<a id="pl.15.29"></a><var>15.29</var>and improvements, excluding the value of crops growing upon cultivated land. In valuing <br/>
<a id="pl.15.30"></a><var>15.30</var>real property upon which there is a mine or quarry, it shall be valued at such price as such <br/>
<a id="pl.15.31"></a><var>15.31</var>property, including the mine or quarry, would sell for at a fair, voluntary sale, for cash, <br/>
<a id="pl.15.32"></a><var>15.32</var>if the material being mined or quarried is not subject to taxation under section 
         <statute_ref>298.015</statute_ref> <br/>
<a id="pl.15.33"></a><var>15.33</var>and the mine or quarry is not exempt from the general property tax under section 
         <statute_ref>298.25</statute_ref>. <br/>
<a id="pl.15.34"></a><var>15.34</var>In valuing real property which is vacant, platted property shall be assessed as provided <br/>
<a id="pl.15.35"></a><var>15.35</var>in subdivision 14 subdivisions 14a and 14c. All property, or the use thereof, which is <br/>
<a id="pl.16.1"></a><var>16.1</var>taxable under section 
         <statute_ref>272.01, subdivision 2</statute_ref>, or 
         <statute_ref>273.19</statute_ref>, shall be valued at the market <br/>
<a id="pl.16.2"></a><var>16.2</var>value of such property and not at the value of a leasehold estate in such property, or at <br/>
<a id="pl.16.3"></a><var>16.3</var>some lesser value than its market value.<br/>
<br/>
<a id="bill.0.27.0"></a><a id="pl.16.4"></a><var>16.4</var>    Sec. 27. Minnesota Statutes 2010, section 273.124, subdivision 3a, is amended to read:<br/>
<a id="pl.16.5"></a><var>16.5</var>    Subd. 3a. <b>Manufactured home park cooperative.</b> (a) When a manufactured home <br/>
<a id="pl.16.6"></a><var>16.6</var>park is owned by a corporation or association organized under chapter 308A or 308B, <br/>
<a id="pl.16.7"></a><var>16.7</var>and each person who owns a share or shares in the corporation or association is entitled <br/>
<a id="pl.16.8"></a><var>16.8</var>to occupy a lot within the park, the corporation or association may claim homestead <br/>
<a id="pl.16.9"></a><var>16.9</var>treatment for the park. Each lot must be designated by legal description or number, and <br/>
<a id="pl.16.10"></a><var>16.10</var>each lot is limited to not more than one-half acre of land.<br/>
<a id="pl.16.11"></a><var>16.11</var>(b) The manufactured home park shall be entitled to homestead treatment if all <br/>
<a id="pl.16.12"></a><var>16.12</var>of the following criteria are met:<br/>
<a id="pl.16.13"></a><var>16.13</var>(1) the occupant or the cooperative corporation or association is paying the ad <br/>
<a id="pl.16.14"></a><var>16.14</var>valorem property taxes and any special assessments levied against the land and structure <br/>
<a id="pl.16.15"></a><var>16.15</var>either directly, or indirectly through dues to the corporation or association; and<br/>
<a id="pl.16.16"></a><var>16.16</var>(2) the corporation or association organized under chapter 308A or 308B is wholly <br/>
<a id="pl.16.17"></a><var>16.17</var>owned by persons having a right to occupy a lot owned by the corporation or association.<br/>
<a id="pl.16.18"></a><var>16.18</var>(c) A charitable corporation, organized under the laws of Minnesota with no <br/>
<a id="pl.16.19"></a><var>16.19</var>outstanding stock, and granted a ruling by the Internal Revenue Service for 501(c)(3) <br/>
<a id="pl.16.20"></a><var>16.20</var>tax-exempt status, qualifies for homestead treatment with respect to a manufactured home <br/>
<a id="pl.16.21"></a><var>16.21</var>park if its members hold residential participation warrants entitling them to occupy a lot <br/>
<a id="pl.16.22"></a><var>16.22</var>in the manufactured home park.<br/>
<a id="pl.16.23"></a><var>16.23</var>(d) "Homestead treatment" under this subdivision means the class rate provided for <br/>
<a id="pl.16.24"></a><var>16.24</var>class 4c property classified under section 
         <statute_ref>273.13, subdivision 25</statute_ref>, paragraph (d), clause (5), <br/>
<a id="pl.16.25"></a><var>16.25</var>item (ii). The homestead market value credit exclusion under section 
         <statute_ref>273.1384</statute_ref> 273.13, <br/>
<a id="pl.16.26"></a><var>16.26</var>subdivision 35, does not apply and the property taxes assessed against the park shall not <br/>
<a id="pl.16.27"></a><var>16.27</var>be included in the determination of taxes payable for rent paid under section 
         <statute_ref>290A.03</statute_ref>.<br/>
<a id="pl.16.28"></a><var>16.28</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2012 and <br/>
<a id="pl.16.29"></a><var>16.29</var>thereafter.<br/>
<br/>
<a id="bill.0.28.0"></a><a id="pl.16.30"></a><var>16.30</var>    Sec. 28. Minnesota Statutes 2010, section 273.124, subdivision 13, is amended to read:<br/>
<a id="pl.16.31"></a><var>16.31</var>    Subd. 13. <b>Homestead application.</b> (a) A person who meets the homestead <br/>
<a id="pl.16.32"></a><var>16.32</var>requirements under subdivision 1 must file a homestead application with the county <br/>
<a id="pl.16.33"></a><var>16.33</var>assessor to initially obtain homestead classification.<br/>
<a id="pl.17.1"></a><var>17.1</var>    (b) The format and contents of a uniform homestead application shall be prescribed <br/>
<a id="pl.17.2"></a><var>17.2</var>by the commissioner of revenue. The application must clearly inform the taxpayer that <br/>
<a id="pl.17.3"></a><var>17.3</var>this application must be signed by all owners who occupy the property or by the qualifying <br/>
<a id="pl.17.4"></a><var>17.4</var>relative and returned to the county assessor in order for the property to receive homestead <br/>
<a id="pl.17.5"></a><var>17.5</var>treatment.<br/>
<a id="pl.17.6"></a><var>17.6</var>    (c) Every property owner applying for homestead classification must furnish to the <br/>
<a id="pl.17.7"></a><var>17.7</var>county assessor the Social Security number of each occupant who is listed as an owner <br/>
<a id="pl.17.8"></a><var>17.8</var>of the property on the deed of record, the name and address of each owner who does not <br/>
<a id="pl.17.9"></a><var>17.9</var>occupy the property, and the name and Social Security number of each owner's spouse who <br/>
<a id="pl.17.10"></a><var>17.10</var>occupies the property. The application must be signed by each owner who occupies the <br/>
<a id="pl.17.11"></a><var>17.11</var>property and by each owner's spouse who occupies the property, or, in the case of property <br/>
<a id="pl.17.12"></a><var>17.12</var>that qualifies as a homestead under subdivision 1, paragraph (c), by the qualifying relative.<br/>
<a id="pl.17.13"></a><var>17.13</var>    If a property owner occupies a homestead, the property owner's spouse may not <br/>
<a id="pl.17.14"></a><var>17.14</var>claim another property as a homestead unless the property owner and the property owner's <br/>
<a id="pl.17.15"></a><var>17.15</var>spouse file with the assessor an affidavit or other proof required by the assessor stating that <br/>
<a id="pl.17.16"></a><var>17.16</var>the property qualifies as a homestead under subdivision 1, paragraph (e).<br/>
<a id="pl.17.17"></a><var>17.17</var>    Owners or spouses occupying residences owned by their spouses and previously <br/>
<a id="pl.17.18"></a><var>17.18</var>occupied with the other spouse, either of whom fail to include the other spouse's name <br/>
<a id="pl.17.19"></a><var>17.19</var>and Social Security number on the homestead application or provide the affidavits or <br/>
<a id="pl.17.20"></a><var>17.20</var>other proof requested, will be deemed to have elected to receive only partial homestead <br/>
<a id="pl.17.21"></a><var>17.21</var>treatment of their residence. The remainder of the residence will be classified as <br/>
<a id="pl.17.22"></a><var>17.22</var>nonhomestead residential. When an owner or spouse's name and Social Security number <br/>
<a id="pl.17.23"></a><var>17.23</var>appear on homestead applications for two separate residences and only one application is <br/>
<a id="pl.17.24"></a><var>17.24</var>signed, the owner or spouse will be deemed to have elected to homestead the residence for <br/>
<a id="pl.17.25"></a><var>17.25</var>which the application was signed.<br/>
<a id="pl.17.26"></a><var>17.26</var>    The Social Security numbers, state or federal tax returns or tax return information, <br/>
<a id="pl.17.27"></a><var>17.27</var>including the federal income tax schedule F required by this section, or affidavits or other <br/>
<a id="pl.17.28"></a><var>17.28</var>proofs of the property owners and spouses submitted under this or another section to <br/>
<a id="pl.17.29"></a><var>17.29</var>support a claim for a property tax homestead classification are private data on individuals <br/>
<a id="pl.17.30"></a><var>17.30</var>as defined by section 
         <statute_ref>13.02, subdivision 12</statute_ref>, but, notwithstanding that section, the private <br/>
<a id="pl.17.31"></a><var>17.31</var>data may be disclosed to the commissioner of revenue, or, for purposes of proceeding <br/>
<a id="pl.17.32"></a><var>17.32</var>under the Revenue Recapture Act to recover personal property taxes owing, to the county <br/>
<a id="pl.17.33"></a><var>17.33</var>treasurer.<br/>
<a id="pl.17.34"></a><var>17.34</var>    (d) If residential real estate is occupied and used for purposes of a homestead by a <br/>
<a id="pl.17.35"></a><var>17.35</var>relative of the owner and qualifies for a homestead under subdivision 1, paragraph (c), in <br/>
<a id="pl.17.36"></a><var>17.36</var>order for the property to receive homestead status, a homestead application must be filed <br/>
<a id="pl.18.1"></a><var>18.1</var>with the assessor. The Social Security number of each relative and spouse of a relative <br/>
<a id="pl.18.2"></a><var>18.2</var>occupying the property shall be required on the homestead application filed under this <br/>
<a id="pl.18.3"></a><var>18.3</var>subdivision. If a different relative of the owner subsequently occupies the property, the <br/>
<a id="pl.18.4"></a><var>18.4</var>owner of the property must notify the assessor within 30 days of the change in occupancy. <br/>
<a id="pl.18.5"></a><var>18.5</var>The Social Security number of a relative or relative's spouse occupying the property <br/>
<a id="pl.18.6"></a><var>18.6</var>is private data on individuals as defined by section 
         <statute_ref>13.02, subdivision 12</statute_ref>, but may be <br/>
<a id="pl.18.7"></a><var>18.7</var>disclosed to the commissioner of revenue, or, for the purposes of proceeding under the <br/>
<a id="pl.18.8"></a><var>18.8</var>Revenue Recapture Act to recover personal property taxes owing, to the county treasurer.<br/>
<a id="pl.18.9"></a><var>18.9</var>    (e) The homestead application shall also notify the property owners that the <br/>
<a id="pl.18.10"></a><var>18.10</var>application filed under this section will not be mailed annually and that if the property <br/>
<a id="pl.18.11"></a><var>18.11</var>is granted homestead status for any assessment year, that same property shall remain <br/>
<a id="pl.18.12"></a><var>18.12</var>classified as homestead until the property is sold or transferred to another person, or <br/>
<a id="pl.18.13"></a><var>18.13</var>the owners, the spouse of the owner, or the relatives no longer use the property as their <br/>
<a id="pl.18.14"></a><var>18.14</var>homestead. Upon the sale or transfer of the homestead property, a certificate of value must <br/>
<a id="pl.18.15"></a><var>18.15</var>be timely filed with the county auditor as provided under section 
         <statute_ref>272.115</statute_ref>. Failure to <br/>
<a id="pl.18.16"></a><var>18.16</var>notify the assessor within 30 days that the property has been sold, transferred, or that the <br/>
<a id="pl.18.17"></a><var>18.17</var>owner, the spouse of the owner, or the relative is no longer occupying the property as a <br/>
<a id="pl.18.18"></a><var>18.18</var>homestead, shall result in the penalty provided under this subdivision and the property <br/>
<a id="pl.18.19"></a><var>18.19</var>will lose its current homestead status.<br/>
<a id="pl.18.20"></a><var>18.20</var>    (f) If the homestead application is not returned within 30 days, the county will send a <br/>
<a id="pl.18.21"></a><var>18.21</var>second application to the present owners of record. The notice of proposed property taxes <br/>
<a id="pl.18.22"></a><var>18.22</var>prepared under section 
         <statute_ref>275.065, subdivision 3</statute_ref>, shall reflect the property's classification. If <br/>
<a id="pl.18.23"></a><var>18.23</var>a homestead application has not been filed with the county by December 15, the assessor <br/>
<a id="pl.18.24"></a><var>18.24</var>shall classify the property as nonhomestead for the current assessment year for taxes <br/>
<a id="pl.18.25"></a><var>18.25</var>payable in the following year, provided that the owner may be entitled to receive the <br/>
<a id="pl.18.26"></a><var>18.26</var>homestead classification by proper application under section 
         <statute_ref>375.192</statute_ref>.<br/>
<a id="pl.18.27"></a><var>18.27</var>    (g) At the request of the commissioner, each county must give the commissioner a <br/>
<a id="pl.18.28"></a><var>18.28</var>list that includes the name and Social Security number of each occupant of homestead <br/>
<a id="pl.18.29"></a><var>18.29</var>property who is the property owner, property owner's spouse, qualifying relative of a <br/>
<a id="pl.18.30"></a><var>18.30</var>property owner, or a spouse of a qualifying relative. The commissioner shall use the <br/>
<a id="pl.18.31"></a><var>18.31</var>information provided on the lists as appropriate under the law, including for the detection <br/>
<a id="pl.18.32"></a><var>18.32</var>of improper claims by owners, or relatives of owners, under chapter 290A.<br/>
<a id="pl.18.33"></a><var>18.33</var>    (h) If the commissioner finds that a property owner may be claiming a fraudulent <br/>
<a id="pl.18.34"></a><var>18.34</var>homestead, the commissioner shall notify the appropriate counties. Within 90 days of <br/>
<a id="pl.18.35"></a><var>18.35</var>the notification, the county assessor shall investigate to determine if the homestead <br/>
<a id="pl.18.36"></a><var>18.36</var>classification was properly claimed. If the property owner does not qualify, the county <br/>
<a id="pl.19.1"></a><var>19.1</var>assessor shall notify the county auditor who will determine the amount of homestead <br/>
<a id="pl.19.2"></a><var>19.2</var>benefits that had been improperly allowed. For the purpose of this section, "homestead <br/>
<a id="pl.19.3"></a><var>19.3</var>benefits" means the tax reduction resulting from the classification as a homestead and the <br/>
<a id="pl.19.4"></a><var>19.4</var>homestead market value exclusion under section 
         <statute_ref>273.13</statute_ref>, the taconite homestead credit <br/>
<a id="pl.19.5"></a><var>19.5</var>under section 
         <statute_ref>273.135</statute_ref>, the residential homestead and agricultural homestead credits credit <br/>
<a id="pl.19.6"></a><var>19.6</var>under section 
         <statute_ref>273.1384</statute_ref>, and the supplemental homestead credit under section 
         <statute_ref>273.1391</statute_ref>.<br/>
<a id="pl.19.7"></a><var>19.7</var>    The county auditor shall send a notice to the person who owned the affected property <br/>
<a id="pl.19.8"></a><var>19.8</var>at the time the homestead application related to the improper homestead was filed, <br/>
<a id="pl.19.9"></a><var>19.9</var>demanding reimbursement of the homestead benefits plus a penalty equal to 100 percent <br/>
<a id="pl.19.10"></a><var>19.10</var>of the homestead benefits. The person notified may appeal the county's determination <br/>
<a id="pl.19.11"></a><var>19.11</var>by serving copies of a petition for review with county officials as provided in section <br/>
<statute_ref><a id="pl.19.12"></a><var>19.12</var>278.01
         </statute_ref> and filing proof of service as provided in section 
         <statute_ref>278.01</statute_ref> with the Minnesota Tax <br/>
<a id="pl.19.13"></a><var>19.13</var>Court within 60 days of the date of the notice from the county. Procedurally, the appeal <br/>
<a id="pl.19.14"></a><var>19.14</var>is governed by the provisions in chapter 271 which apply to the appeal of a property tax <br/>
<a id="pl.19.15"></a><var>19.15</var>assessment or levy, but without requiring any prepayment of the amount in controversy. If <br/>
<a id="pl.19.16"></a><var>19.16</var>the amount of homestead benefits and penalty is not paid within 60 days, and if no appeal <br/>
<a id="pl.19.17"></a><var>19.17</var>has been filed, the county auditor shall certify the amount of taxes and penalty to the county <br/>
<a id="pl.19.18"></a><var>19.18</var>treasurer. The county treasurer will add interest to the unpaid homestead benefits and <br/>
<a id="pl.19.19"></a><var>19.19</var>penalty amounts at the rate provided in section 
         <statute_ref>279.03</statute_ref> for real property taxes becoming <br/>
<a id="pl.19.20"></a><var>19.20</var>delinquent in the calendar year during which the amount remains unpaid. Interest may be <br/>
<a id="pl.19.21"></a><var>19.21</var>assessed for the period beginning 60 days after demand for payment was made.<br/>
<a id="pl.19.22"></a><var>19.22</var>    If the person notified is the current owner of the property, the treasurer may add the <br/>
<a id="pl.19.23"></a><var>19.23</var>total amount of homestead benefits, penalty, interest, and costs to the ad valorem taxes <br/>
<a id="pl.19.24"></a><var>19.24</var>otherwise payable on the property by including the amounts on the property tax statements <br/>
<a id="pl.19.25"></a><var>19.25</var>under section 
         <statute_ref>276.04, subdivision 3</statute_ref>. The amounts added under this paragraph to the ad <br/>
<a id="pl.19.26"></a><var>19.26</var>valorem taxes shall include interest accrued through December 31 of the year preceding <br/>
<a id="pl.19.27"></a><var>19.27</var>the taxes payable year for which the amounts are first added. These amounts, when added <br/>
<a id="pl.19.28"></a><var>19.28</var>to the property tax statement, become subject to all the laws for the enforcement of real or <br/>
<a id="pl.19.29"></a><var>19.29</var>personal property taxes for that year, and for any subsequent year.<br/>
<a id="pl.19.30"></a><var>19.30</var>    If the person notified is not the current owner of the property, the treasurer may <br/>
<a id="pl.19.31"></a><var>19.31</var>collect the amounts due under the Revenue Recapture Act in chapter 270A, or use any of <br/>
<a id="pl.19.32"></a><var>19.32</var>the powers granted in sections 
         <statute_ref>277.20</statute_ref> and 
         <statute_ref>277.21</statute_ref> without exclusion, to enforce payment <br/>
<a id="pl.19.33"></a><var>19.33</var>of the homestead benefits, penalty, interest, and costs, as if those amounts were delinquent <br/>
<a id="pl.19.34"></a><var>19.34</var>tax obligations of the person who owned the property at the time the application related <br/>
<a id="pl.19.35"></a><var>19.35</var>to the improperly allowed homestead was filed. The treasurer may relieve a prior owner <br/>
<a id="pl.19.36"></a><var>19.36</var>of personal liability for the homestead benefits, penalty, interest, and costs, and instead <br/>
<a id="pl.20.1"></a><var>20.1</var>extend those amounts on the tax lists against the property as provided in this paragraph <br/>
<a id="pl.20.2"></a><var>20.2</var>to the extent that the current owner agrees in writing. On all demands, billings, property <br/>
<a id="pl.20.3"></a><var>20.3</var>tax statements, and related correspondence, the county must list and state separately the <br/>
<a id="pl.20.4"></a><var>20.4</var>amounts of homestead benefits, penalty, interest and costs being demanded, billed or <br/>
<a id="pl.20.5"></a><var>20.5</var>assessed.<br/>
<a id="pl.20.6"></a><var>20.6</var>    (i) Any amount of homestead benefits recovered by the county from the property <br/>
<a id="pl.20.7"></a><var>20.7</var>owner shall be distributed to the county, city or town, and school district where the <br/>
<a id="pl.20.8"></a><var>20.8</var>property is located in the same proportion that each taxing district's levy was to the total <br/>
<a id="pl.20.9"></a><var>20.9</var>of the three taxing districts' levy for the current year. Any amount recovered attributable <br/>
<a id="pl.20.10"></a><var>20.10</var>to taconite homestead credit shall be transmitted to the St. Louis County auditor to be <br/>
<a id="pl.20.11"></a><var>20.11</var>deposited in the taconite property tax relief account. Any amount recovered that is <br/>
<a id="pl.20.12"></a><var>20.12</var>attributable to supplemental homestead credit is to be transmitted to the commissioner of <br/>
<a id="pl.20.13"></a><var>20.13</var>revenue for deposit in the general fund of the state treasury. The total amount of penalty <br/>
<a id="pl.20.14"></a><var>20.14</var>collected must be deposited in the county general fund.<br/>
<a id="pl.20.15"></a><var>20.15</var>    (j) If a property owner has applied for more than one homestead and the county <br/>
<a id="pl.20.16"></a><var>20.16</var>assessors cannot determine which property should be classified as homestead, the county <br/>
<a id="pl.20.17"></a><var>20.17</var>assessors will refer the information to the commissioner. The commissioner shall make <br/>
<a id="pl.20.18"></a><var>20.18</var>the determination and notify the counties within 60 days.<br/>
<a id="pl.20.19"></a><var>20.19</var>    (k) In addition to lists of homestead properties, the commissioner may ask the <br/>
<a id="pl.20.20"></a><var>20.20</var>counties to furnish lists of all properties and the record owners. The Social Security <br/>
<a id="pl.20.21"></a><var>20.21</var>numbers and federal identification numbers that are maintained by a county or city <br/>
<a id="pl.20.22"></a><var>20.22</var>assessor for property tax administration purposes, and that may appear on the lists retain <br/>
<a id="pl.20.23"></a><var>20.23</var>their classification as private or nonpublic data; but may be viewed, accessed, and used by <br/>
<a id="pl.20.24"></a><var>20.24</var>the county auditor or treasurer of the same county for the limited purpose of assisting the <br/>
<a id="pl.20.25"></a><var>20.25</var>commissioner in the preparation of microdata samples under section 
         <statute_ref>270C.12</statute_ref>.<br/>
<a id="pl.20.26"></a><var>20.26</var>    (l) On or before April 30 each year beginning in 2007, each county must provide the <br/>
<a id="pl.20.27"></a><var>20.27</var>commissioner with the following data for each parcel of homestead property by electronic <br/>
<a id="pl.20.28"></a><var>20.28</var>means as defined in section 
         <statute_ref>289A.02, subdivision 8</statute_ref>:<br/>
<a id="pl.20.29"></a><var>20.29</var>    (i) the property identification number assigned to the parcel for purposes of taxes <br/>
<a id="pl.20.30"></a><var>20.30</var>payable in the current year;<br/>
<a id="pl.20.31"></a><var>20.31</var>    (ii) the name and Social Security number of each occupant of homestead property <br/>
<a id="pl.20.32"></a><var>20.32</var>who is the property owner, property owner's spouse, qualifying relative of a property <br/>
<a id="pl.20.33"></a><var>20.33</var>owner, or spouse of a qualifying relative;<br/>
<a id="pl.20.34"></a><var>20.34</var>    (iii) the classification of the property under section 
         <statute_ref>273.13</statute_ref> for taxes payable in the <br/>
<a id="pl.20.35"></a><var>20.35</var>current year and in the prior year;<br/>
<a id="pl.21.1"></a><var>21.1</var>    (iv) an indication of whether the property was classified as a homestead for taxes <br/>
<a id="pl.21.2"></a><var>21.2</var>payable in the current year because of occupancy by a relative of the owner or by a <br/>
<a id="pl.21.3"></a><var>21.3</var>spouse of a relative;<br/>
<a id="pl.21.4"></a><var>21.4</var>    (v) the property taxes payable as defined in section 
         <statute_ref>290A.03, subdivision 13</statute_ref>, for the <br/>
<a id="pl.21.5"></a><var>21.5</var>current year and the prior year;<br/>
<a id="pl.21.6"></a><var>21.6</var>    (vi) the market value of improvements to the property first assessed for tax purposes <br/>
<a id="pl.21.7"></a><var>21.7</var>for taxes payable in the current year;<br/>
<a id="pl.21.8"></a><var>21.8</var>    (vii) the assessor's estimated market value assigned to the property for taxes payable <br/>
<a id="pl.21.9"></a><var>21.9</var>in the current year and the prior year;<br/>
<a id="pl.21.10"></a><var>21.10</var>    (viii) the taxable market value assigned to the property for taxes payable in the <br/>
<a id="pl.21.11"></a><var>21.11</var>current year and the prior year;<br/>
<a id="pl.21.12"></a><var>21.12</var>    (ix) whether there are delinquent property taxes owing on the homestead;<br/>
<a id="pl.21.13"></a><var>21.13</var>    (x) the unique taxing district in which the property is located; and<br/>
<a id="pl.21.14"></a><var>21.14</var>    (xi) such other information as the commissioner decides is necessary.<br/>
<a id="pl.21.15"></a><var>21.15</var>    The commissioner shall use the information provided on the lists as appropriate <br/>
<a id="pl.21.16"></a><var>21.16</var>under the law, including for the detection of improper claims by owners, or relatives <br/>
<a id="pl.21.17"></a><var>21.17</var>of owners, under chapter 290A.<br/>
<a id="pl.21.18"></a><var>21.18</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2012 and <br/>
<a id="pl.21.19"></a><var>21.19</var>thereafter.<br/>
<br/>
<a id="bill.0.29.0"></a><a id="pl.21.20"></a><var>21.20</var>    Sec. 29. Minnesota Statutes 2010, section 273.13, subdivision 21b, is amended to read:<br/>
<a id="pl.21.21"></a><var>21.21</var>    Subd. 21b. <b>Net </b><b>tax capacity.</b> (a) Gross tax capacity means the product of the <br/>
<a id="pl.21.22"></a><var>21.22</var>appropriate gross class rates in this section and market values.<br/>
<a id="pl.21.23"></a><var>21.23</var>(b) Net tax capacity means the product of the appropriate net class rates in this <br/>
<a id="pl.21.24"></a><var>21.24</var>section and taxable market values.<br/>
<a id="pl.21.25"></a><var>21.25</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.0.30.0"></a><a id="pl.21.26"></a><var>21.26</var>    Sec. 30. Minnesota Statutes 2010, section 273.1398, subdivision 3, is amended to read:<br/>
<a id="pl.21.27"></a><var>21.27</var>    Subd. 3. <b>Disparity reduction aid.</b>  The amount of disparity aid certified for each <br/>
<a id="pl.21.28"></a><var>21.28</var>taxing district within each unique taxing jurisdiction for taxes payable in the prior year <br/>
<a id="pl.21.29"></a><var>21.29</var>shall be multiplied by the ratio of (1) the jurisdiction's tax capacity using the class rates for <br/>
<a id="pl.21.30"></a><var>21.30</var>taxes payable in the year for which aid is being computed, to (2) its tax capacity using <br/>
<a id="pl.21.31"></a><var>21.31</var>the class rates for taxes payable in the year prior to that for which aid is being computed, <br/>
<a id="pl.21.32"></a><var>21.32</var>both based upon taxable market values for taxes payable in the year prior to that for which <br/>
<a id="pl.21.33"></a><var>21.33</var>aid is being computed. If the commissioner determines that insufficient information is <br/>
<a id="pl.22.1"></a><var>22.1</var>available to reasonably and timely calculate the numerator in this ratio for the first taxes <br/>
<a id="pl.22.2"></a><var>22.2</var>payable year that a class rate change or new class rate is effective, the commissioner shall <br/>
<a id="pl.22.3"></a><var>22.3</var>omit the effects of that class rate change or new class rate when calculating this ratio for <br/>
<a id="pl.22.4"></a><var>22.4</var>aid payable in that taxes payable year. For aid payable in the year following a year for <br/>
<a id="pl.22.5"></a><var>22.5</var>which such omission was made, the commissioner shall use in the denominator for the <br/>
<a id="pl.22.6"></a><var>22.6</var>class that was changed or created, the tax capacity for taxes payable two years prior to that <br/>
<a id="pl.22.7"></a><var>22.7</var>in which the aid is payable, based on taxable market values for taxes payable in the year <br/>
<a id="pl.22.8"></a><var>22.8</var>prior to that for which aid is being computed.<br/>
<br/>
<a id="bill.0.31.0"></a><a id="pl.22.9"></a><var>22.9</var>    Sec. 31. Minnesota Statutes 2010, section 273.1398, subdivision 4, is amended to read:<br/>
<a id="pl.22.10"></a><var>22.10</var>    Subd. 4. <b>Disparity reduction credit.</b> (a) Beginning with taxes payable in 1989, <br/>
<a id="pl.22.11"></a><var>22.11</var>class 4a, class 3a, and class 3b property qualifies for a disparity reduction credit if: (1) <br/>
<a id="pl.22.12"></a><var>22.12</var>the property is located in a border city that has an enterprise zone designated pursuant <br/>
<a id="pl.22.13"></a><var>22.13</var>to section 
         <statute_ref>469.168, subdivision 4</statute_ref>; (2) the property is located in a city with a population <br/>
<a id="pl.22.14"></a><var>22.14</var>greater than 2,500 and less than 35,000 according to the 1980 decennial census; (3) the <br/>
<a id="pl.22.15"></a><var>22.15</var>city is adjacent to a city in another state or immediately adjacent to a city adjacent to a city <br/>
<a id="pl.22.16"></a><var>22.16</var>in another state; and (4) the adjacent city in the other state has a population of greater than <br/>
<a id="pl.22.17"></a><var>22.17</var>5,000 and less than 75,000 according to the 1980 decennial census.<br/>
<a id="pl.22.18"></a><var>22.18</var>    (b) The credit is an amount sufficient to reduce (i) the taxes levied on class 4a <br/>
<a id="pl.22.19"></a><var>22.19</var>property to 2.3 percent of the property's taxable market value and (ii) the tax on class 3a <br/>
<a id="pl.22.20"></a><var>22.20</var>and class 3b property to 2.3 percent of taxable market value.<br/>
<a id="pl.22.21"></a><var>22.21</var>    (c) The county auditor shall annually certify the costs of the credits to the <br/>
<a id="pl.22.22"></a><var>22.22</var>Department of Revenue. The department shall reimburse local governments for the <br/>
<a id="pl.22.23"></a><var>22.23</var>property taxes forgone as the result of the credits in proportion to their total levies.<br/>
<br/>
<a id="bill.0.32.0"></a><a id="pl.22.24"></a><var>22.24</var>    Sec. 32. Minnesota Statutes 2010, section 275.011, subdivision 1, is amended to read:<br/>
<a id="pl.22.25"></a><var>22.25</var>    Subdivision 1. <b>Determination of levy limit.</b> The property tax levied for any <br/>
<a id="pl.22.26"></a><var>22.26</var>purpose under a special law that is not codified in Minnesota Statutes or a city charter <br/>
<a id="pl.22.27"></a><var>22.27</var>provision and that is subject to a mill rate limitation imposed by the special law or city <br/>
<a id="pl.22.28"></a><var>22.28</var>charter provision, excluding levies subject to mill rate limitations that use adjusted <br/>
<a id="pl.22.29"></a><var>22.29</var>assessed values determined by the commissioner of revenue under section 
         <statute_ref>124.2131</statute_ref>, must <br/>
<a id="pl.22.30"></a><var>22.30</var>not exceed the following amount for the years specified:<br/>
<a id="pl.22.31"></a><var>22.31</var>(a) for taxes payable in 1988, the product of the applicable mill rate limitation <br/>
<a id="pl.22.32"></a><var>22.32</var>imposed by special law or city charter provision multiplied by the total assessed valuation <br/>
<a id="pl.22.33"></a><var>22.33</var>of all taxable property subject to the tax as adjusted by the provisions of Minnesota <br/>
<a id="pl.22.34"></a><var>22.34</var>Statutes 1986, sections 
         <statute_ref>272.64</statute_ref>; 
         <statute_ref>273.13, subdivision 7a</statute_ref>; and 
         <statute_ref>275.49</statute_ref>;<br/>
<a id="pl.23.1"></a><var>23.1</var>(b) for taxes payable in 1989, the product of (1) the property tax levy limitation for <br/>
<a id="pl.23.2"></a><var>23.2</var>the taxes payable year 1988 determined under clause (a) multiplied by (2) an index for <br/>
<a id="pl.23.3"></a><var>23.3</var>market valuation changes equal to the assessment year 1988 total market valuation of all <br/>
<a id="pl.23.4"></a><var>23.4</var>taxable property subject to the tax divided by the assessment year 1987 total market <br/>
<a id="pl.23.5"></a><var>23.5</var>valuation of all taxable property subject to the tax; and<br/>
<a id="pl.23.6"></a><var>23.6</var>(c) for taxes payable in 1990 and subsequent years, the product of (1) the property <br/>
<a id="pl.23.7"></a><var>23.7</var>tax levy limitation for the previous year determined pursuant to this subdivision multiplied <br/>
<a id="pl.23.8"></a><var>23.8</var>by (2) an index for market valuation changes equal to the total market valuation of all <br/>
<a id="pl.23.9"></a><var>23.9</var>taxable property subject to the tax for the current assessment year divided by the total <br/>
<a id="pl.23.10"></a><var>23.10</var>market valuation of all taxable property subject to the tax for the previous assessment year.<br/>
<a id="pl.23.11"></a><var>23.11</var>For the purpose of determining the property tax levy limitation for the taxes payable <br/>
<a id="pl.23.12"></a><var>23.12</var>year 1988 2013 and subsequent years under this subdivision, "total market valuation" <br/>
<a id="pl.23.13"></a><var>23.13</var>means the total estimated market valuation value of all taxable property subject to the <br/>
<a id="pl.23.14"></a><var>23.14</var>tax without valuation adjustments for fiscal disparities (chapters 276A and 473F), tax <br/>
<a id="pl.23.15"></a><var>23.15</var>increment financing (sections 
<statute_ref>469.174</statute_ref> to 469.179), or powerline credit (section 273.425) <br/>
<a id="pl.23.16"></a><var>23.16</var>as provided under section 273.032.<br/>
<br/>
<a id="bill.0.33.0"></a><a id="pl.23.17"></a><var>23.17</var>    Sec. 33. Minnesota Statutes 2010, section 275.077, subdivision 2, is amended to read:<br/>
<a id="pl.23.18"></a><var>23.18</var>    Subd. 2. <b>Correction of levy amount.</b> The difference between the correct levy and <br/>
<a id="pl.23.19"></a><var>23.19</var>the erroneous levy shall be added to the township levy for the subsequent levy year; <br/>
<a id="pl.23.20"></a><var>23.20</var>provided that if the amount of the difference exceeds 0.12089 percent of taxable estimated <br/>
<a id="pl.23.21"></a><var>23.21</var>market value, the excess shall be added to the township levy for the second and later <br/>
<a id="pl.23.22"></a><var>23.22</var>subsequent levy years, not to exceed an additional levy of 0.12089 percent of taxable <br/>
<a id="pl.23.23"></a><var>23.23</var>estimated market value in any year, until the full amount of the difference has been levied. <br/>
<a id="pl.23.24"></a><var>23.24</var>The funds collected from the corrected levies shall be used to reimburse the county for the <br/>
<a id="pl.23.25"></a><var>23.25</var>payment required by subdivision 1.<br/>
<br/>
<a id="bill.0.34.0"></a><a id="pl.23.26"></a><var>23.26</var>    Sec. 34. Minnesota Statutes 2010, section 275.71, subdivision 4, is amended to read:<br/>
<a id="pl.23.27"></a><var>23.27</var>    Subd. 4. <b>Adjusted levy limit base.</b>  For taxes levied in 2008 through 2010, the <br/>
<a id="pl.23.28"></a><var>23.28</var>adjusted levy limit base is equal to the levy limit base computed under subdivision 2 <br/>
<a id="pl.23.29"></a><var>23.29</var>or section 
         <statute_ref>275.72</statute_ref>, multiplied by:<br/>
<a id="pl.23.30"></a><var>23.30</var>    (1) one plus the percentage growth in the implicit price deflator, but the percentage <br/>
<a id="pl.23.31"></a><var>23.31</var>shall not be less than zero or exceed 3.9 percent;<br/>
<a id="pl.23.32"></a><var>23.32</var>    (2) one plus a percentage equal to 50 percent of the percentage increase in the number <br/>
<a id="pl.23.33"></a><var>23.33</var>of households, if any, for the most recent 12-month period for which data is available; and<br/>
<a id="pl.24.1"></a><var>24.1</var>    (3) one plus a percentage equal to 50 percent of the percentage increase in the <br/>
<a id="pl.24.2"></a><var>24.2</var>taxable estimated market value of the jurisdiction due to new construction of class 3 <br/>
<a id="pl.24.3"></a><var>24.3</var>property, as defined in section 
         <statute_ref>273.13, subdivision 4</statute_ref>, except for state-assessed utility and <br/>
<a id="pl.24.4"></a><var>24.4</var>railroad property, for the most recent year for which data is available.<br/>
<br/>
<a id="bill.0.35.0"></a><a id="pl.24.5"></a><var>24.5</var>    Sec. 35. Minnesota Statutes 2011 Supplement, section 276.04, subdivision 2, is <br/>
<a id="pl.24.6"></a><var>24.6</var>amended to read:<br/>
<a id="pl.24.7"></a><var>24.7</var>    Subd. 2. <b>Contents of tax statements.</b> (a) The treasurer shall provide for the <br/>
<a id="pl.24.8"></a><var>24.8</var>printing of the tax statements. The commissioner of revenue shall prescribe the form of <br/>
<a id="pl.24.9"></a><var>24.9</var>the property tax statement and its contents. The tax statement must not state or imply <br/>
<a id="pl.24.10"></a><var>24.10</var>that property tax credits are paid by the state of Minnesota. The statement must contain <br/>
<a id="pl.24.11"></a><var>24.11</var>a tabulated statement of the dollar amount due to each taxing authority and the amount <br/>
<a id="pl.24.12"></a><var>24.12</var>of the state tax from the parcel of real property for which a particular tax statement is <br/>
<a id="pl.24.13"></a><var>24.13</var>prepared. The dollar amounts attributable to the county, the state tax, the voter approved <br/>
<a id="pl.24.14"></a><var>24.14</var>school tax, the other local school tax, the township or municipality, and the total of <br/>
<a id="pl.24.15"></a><var>24.15</var>the metropolitan special taxing districts as defined in section 
         <statute_ref>275.065, subdivision 3</statute_ref>, <br/>
<a id="pl.24.16"></a><var>24.16</var>paragraph (i), must be separately stated. The amounts due all other special taxing districts, <br/>
<a id="pl.24.17"></a><var>24.17</var>if any, may be aggregated except that any levies made by the regional rail authorities in the <br/>
<a id="pl.24.18"></a><var>24.18</var>county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter <br/>
<a id="pl.24.19"></a><var>24.19</var>398A shall be listed on a separate line directly under the appropriate county's levy. If the <br/>
<a id="pl.24.20"></a><var>24.20</var>county levy under this paragraph includes an amount for a lake improvement district as <br/>
<a id="pl.24.21"></a><var>24.21</var>defined under sections 
         <statute_ref>103B.501</statute_ref> to 
         <statute_ref>103B.581</statute_ref>, the amount attributable for that purpose <br/>
<a id="pl.24.22"></a><var>24.22</var>must be separately stated from the remaining county levy amount. In the case of Ramsey <br/>
<a id="pl.24.23"></a><var>24.23</var>County, if the county levy under this paragraph includes an amount for public library <br/>
<a id="pl.24.24"></a><var>24.24</var>service under section 
         <statute_ref>134.07</statute_ref>, the amount attributable for that purpose may be separated <br/>
<a id="pl.24.25"></a><var>24.25</var>from the remaining county levy amount. The amount of the tax on homesteads qualifying <br/>
<a id="pl.24.26"></a><var>24.26</var>under the senior citizens' property tax deferral program under chapter 290B is the total <br/>
<a id="pl.24.27"></a><var>24.27</var>amount of property tax before subtraction of the deferred property tax amount. The <br/>
<a id="pl.24.28"></a><var>24.28</var>amount of the tax on contamination value imposed under sections 
         <statute_ref>270.91</statute_ref> to 
         <statute_ref>270.98</statute_ref>, if any, <br/>
<a id="pl.24.29"></a><var>24.29</var>must also be separately stated. The dollar amounts, including the dollar amount of any <br/>
<a id="pl.24.30"></a><var>24.30</var>special assessments, may be rounded to the nearest even whole dollar. For purposes of this <br/>
<a id="pl.24.31"></a><var>24.31</var>section whole odd-numbered dollars may be adjusted to the next higher even-numbered <br/>
<a id="pl.24.32"></a><var>24.32</var>dollar. The amount of market value excluded under section 
         <statute_ref>273.11, subdivision 16</statute_ref>, if any, <br/>
<a id="pl.24.33"></a><var>24.33</var>must also be listed on the tax statement.<br/>
<a id="pl.25.1"></a><var>25.1</var>    (b) The property tax statements for manufactured homes and sectional structures <br/>
<a id="pl.25.2"></a><var>25.2</var>taxed as personal property shall contain the same information that is required on the <br/>
<a id="pl.25.3"></a><var>25.3</var>tax statements for real property.<br/>
<a id="pl.25.4"></a><var>25.4</var>    (c) Real and personal property tax statements must contain the following information <br/>
<a id="pl.25.5"></a><var>25.5</var>in the order given in this paragraph. The information must contain the current year tax <br/>
<a id="pl.25.6"></a><var>25.6</var>information in the right column with the corresponding information for the previous year <br/>
<a id="pl.25.7"></a><var>25.7</var>in a column on the left:<br/>
<a id="pl.25.8"></a><var>25.8</var>    (1) the property's estimated market value under section 
         <statute_ref>273.11, subdivision 1</statute_ref>;<br/>
<a id="pl.25.9"></a><var>25.9</var>(2) the property's homestead market value exclusion under section 
         <statute_ref>273.13</statute_ref>, <br/>
<a id="pl.25.10"></a><var>25.10</var>subdivision 35;<br/>
<a id="pl.25.11"></a><var>25.11</var>    (3) the property's taxable market value after reductions under sections 
<statute_ref>273.11</statute_ref>, <br/>
<a id="pl.25.12"></a><var>25.12</var>subdivisions 1a and 16, and 
<statute_ref>273.13, subdivision 35</statute_ref> section 272.03, subdivision 15;<br/>
<a id="pl.25.13"></a><var>25.13</var>    (4) the property's gross tax, before credits;<br/>
<a id="pl.25.14"></a><var>25.14</var>    (5) for homestead agricultural properties, the credit under section 
         <statute_ref>273.1384</statute_ref>;<br/>
<a id="pl.25.15"></a><var>25.15</var>    (6) any credits received under sections 
         <statute_ref>273.119</statute_ref>; 
         <statute_ref>273.1234</statute_ref> or 
         <statute_ref>273.1235</statute_ref>; 
         <statute_ref>273.135</statute_ref>; <br/>
<statute_ref><a id="pl.25.16"></a><var>25.16</var>273.1391
         </statute_ref>; 
         <statute_ref>273.1398, subdivision 4</statute_ref>; 
         <statute_ref>469.171</statute_ref>; and 
         <statute_ref>473H.10</statute_ref>, except that the amount of <br/>
<a id="pl.25.17"></a><var>25.17</var>credit received under section 
         <statute_ref>273.135</statute_ref> must be separately stated and identified as "taconite <br/>
<a id="pl.25.18"></a><var>25.18</var>tax relief"; and<br/>
<a id="pl.25.19"></a><var>25.19</var>    (7) the net tax payable in the manner required in paragraph (a).<br/>
<a id="pl.25.20"></a><var>25.20</var>    (d) If the county uses envelopes for mailing property tax statements and if the county <br/>
<a id="pl.25.21"></a><var>25.21</var>agrees, a taxing district may include a notice with the property tax statement notifying <br/>
<a id="pl.25.22"></a><var>25.22</var>taxpayers when the taxing district will begin its budget deliberations for the current <br/>
<a id="pl.25.23"></a><var>25.23</var>year, and encouraging taxpayers to attend the hearings. If the county allows notices to <br/>
<a id="pl.25.24"></a><var>25.24</var>be included in the envelope containing the property tax statement, and if more than <br/>
<a id="pl.25.25"></a><var>25.25</var>one taxing district relative to a given property decides to include a notice with the tax <br/>
<a id="pl.25.26"></a><var>25.26</var>statement, the county treasurer or auditor must coordinate the process and may combine <br/>
<a id="pl.25.27"></a><var>25.27</var>the information on a single announcement.<br/>
<br/>
<a id="bill.0.36.0"></a><a id="pl.25.28"></a><var>25.28</var>    Sec. 36. Minnesota Statutes 2010, section 276A.01, subdivision 10, is amended to read:<br/>
<a id="pl.25.29"></a><var>25.29</var>    Subd. 10. <b>Adjusted </b><b>market value.</b> "Adjusted market value" of real and personal <br/>
<a id="pl.25.30"></a><var>25.30</var>property within a municipality means the assessor's estimated taxable market value, <br/>
<a id="pl.25.31"></a><var>25.31</var>as defined in section 272.03, of all real and personal property, including the value of <br/>
<a id="pl.25.32"></a><var>25.32</var>manufactured housing, within the municipality. For purposes of sections 
<statute_ref>276A.01</statute_ref> to <br/>
<a id="pl.25.33"></a><var>25.33</var><statute_ref>276A.09</statute_ref>, the commissioner of revenue shall annually make determinations and reports <br/>
<a id="pl.25.34"></a><var>25.34</var>with respect to each municipality which are comparable to those it makes for school <br/>
<a id="pl.25.35"></a><var>25.35</var>districts, adjusted for sales ratios in a manner similar to the adjustments made to city and <br/>
<a id="pl.26.1"></a><var>26.1</var>town net tax capacities under section 
         <statute_ref>127A.48, subdivisions 1 to 6</statute_ref>, in the same manner <br/>
<a id="pl.26.2"></a><var>26.2</var>and at the same times prescribed by the subdivision. The commissioner of revenue shall <br/>
<a id="pl.26.3"></a><var>26.3</var>annually determine, for each municipality, information comparable to that required by <br/>
<a id="pl.26.4"></a><var>26.4</var>section 
<statute_ref>475.53, subdivision 4</statute_ref>, for school districts, as soon as practicable after it becomes <br/>
<a id="pl.26.5"></a><var>26.5</var>available. The commissioner of revenue shall then compute the equalized market value of <br/>
<a id="pl.26.6"></a><var>26.6</var>property within each municipality.<br/>
<a id="pl.26.7"></a><var>26.7</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.0.37.0"></a><a id="pl.26.8"></a><var>26.8</var>    Sec. 37. Minnesota Statutes 2010, section 276A.01, subdivision 12, is amended to read:<br/>
<a id="pl.26.9"></a><var>26.9</var>    Subd. 12. <b>Fiscal capacity.</b> "Fiscal capacity" of a municipality means its valuation <br/>
<a id="pl.26.10"></a><var>26.10</var>adjusted market value, determined as of January 2 of any year, divided by its population, <br/>
<a id="pl.26.11"></a><var>26.11</var>determined as of a date in the same year.<br/>
<br/>
<a id="bill.0.38.0"></a><a id="pl.26.12"></a><var>26.12</var>    Sec. 38. Minnesota Statutes 2010, section 276A.01, subdivision 13, is amended to read:<br/>
<a id="pl.26.13"></a><var>26.13</var>    Subd. 13. <b>Average fiscal capacity.</b> "Average fiscal capacity" of municipalities <br/>
<a id="pl.26.14"></a><var>26.14</var>means the sum of the valuations adjusted market values of all municipalities, determined <br/>
<a id="pl.26.15"></a><var>26.15</var>as of January 2 of any year, divided by the sum of their populations, determined as of <br/>
<a id="pl.26.16"></a><var>26.16</var>a date in the same year.<br/>
<br/>
<a id="bill.0.39.0"></a><a id="pl.26.17"></a><var>26.17</var>    Sec. 39. Minnesota Statutes 2010, section 276A.01, subdivision 15, is amended to read:<br/>
<a id="pl.26.18"></a><var>26.18</var>    Subd. 15. <b>Net tax capacity.</b> "Net tax capacity" means the taxable market value of <br/>
<a id="pl.26.19"></a><var>26.19</var>real and personal property multiplied by its net tax capacity rates in section 
         <statute_ref>273.13</statute_ref>.<br/>
<br/>
<a id="bill.0.40.0"></a><a id="pl.26.20"></a><var>26.20</var>    Sec. 40. Minnesota Statutes 2010, section 287.08, is amended to read:<br/>
<a id="pl.26.21"></a><var>26.21</var><b>287.08 TAX, HOW PAYABLE; RECEIPTS.</b><br/>
<a id="pl.26.22"></a><var>26.22</var>    (a) The tax imposed by sections 
         <statute_ref>287.01</statute_ref> to 
         <statute_ref>287.12</statute_ref> must be paid to the treasurer of <br/>
<a id="pl.26.23"></a><var>26.23</var>any county in this state in which the real property or some part is located at or before <br/>
<a id="pl.26.24"></a><var>26.24</var>the time of filing the mortgage for record. The treasurer shall endorse receipt on the <br/>
<a id="pl.26.25"></a><var>26.25</var>mortgage and the receipt is conclusive proof that the tax has been paid in the amount <br/>
<a id="pl.26.26"></a><var>26.26</var>stated and authorizes any county recorder or registrar of titles to record the mortgage. Its <br/>
<a id="pl.26.27"></a><var>26.27</var>form, in substance, shall be "registration tax hereon of ..................... dollars paid." If the <br/>
<a id="pl.26.28"></a><var>26.28</var>mortgage is exempt from taxation the endorsement shall, in substance, be "exempt from <br/>
<a id="pl.26.29"></a><var>26.29</var>registration tax." In either case the receipt must be signed by the treasurer. In case the <br/>
<a id="pl.26.30"></a><var>26.30</var>treasurer is unable to determine whether a claim of exemption should be allowed, the tax <br/>
<a id="pl.26.31"></a><var>26.31</var>must be paid as in the case of a taxable mortgage. For documents submitted electronically, <br/>
<a id="pl.27.1"></a><var>27.1</var>the endorsements and tax amount shall be affixed electronically and no signature by the <br/>
<a id="pl.27.2"></a><var>27.2</var>treasurer will be required. The actual payment method must be arranged in advance <br/>
<a id="pl.27.3"></a><var>27.3</var>between the submitter and the receiving county.<br/>
<a id="pl.27.4"></a><var>27.4</var>    (b) The county treasurer may refund in whole or in part any mortgage registry tax <br/>
<a id="pl.27.5"></a><var>27.5</var>overpayment if a written application by the taxpayer is submitted to the county treasurer <br/>
<a id="pl.27.6"></a><var>27.6</var>within 3-1/2 years from the date of the overpayment. If the county has not issued a denial <br/>
<a id="pl.27.7"></a><var>27.7</var>of the application, the taxpayer may bring an action in Tax Court in the county in which <br/>
<a id="pl.27.8"></a><var>27.8</var>the tax was paid at any time after the expiration of six months from the time that the <br/>
<a id="pl.27.9"></a><var>27.9</var>application was submitted. A denial of refund may be appealed within 60 days from <br/>
<a id="pl.27.10"></a><var>27.10</var>the date of the denial by bringing an action in Tax Court in the county in which the tax <br/>
<a id="pl.27.11"></a><var>27.11</var>was paid. The action is commenced by the serving of a petition for relief on the county <br/>
<a id="pl.27.12"></a><var>27.12</var>treasurer, and by filing a copy with the court. The county attorney shall defend the action. <br/>
<a id="pl.27.13"></a><var>27.13</var>The county treasurer shall notify the treasurer of each county that has or would receive a <br/>
<a id="pl.27.14"></a><var>27.14</var>portion of the tax as paid.<br/>
<a id="pl.27.15"></a><var>27.15</var>    (c) If the county treasurer determines a refund should be paid, or if a refund is <br/>
<a id="pl.27.16"></a><var>27.16</var>ordered by the court, the county treasurer of each county that actually received a portion <br/>
<a id="pl.27.17"></a><var>27.17</var>of the tax shall immediately pay a proportionate share of three percent of the refund <br/>
<a id="pl.27.18"></a><var>27.18</var>using any available county funds. The county treasurer of each county that received, or <br/>
<a id="pl.27.19"></a><var>27.19</var>would have received, a portion of the tax shall also pay their county's proportionate share <br/>
<a id="pl.27.20"></a><var>27.20</var>of the remaining 97 percent of the court-ordered refund on or before the 20th day of the <br/>
<a id="pl.27.21"></a><var>27.21</var>following month using solely the mortgage registry tax funds that would be paid to the <br/>
<a id="pl.27.22"></a><var>27.22</var>commissioner of revenue on that date under section 
         <statute_ref>287.12</statute_ref>. If the funds on hand under <br/>
<a id="pl.27.23"></a><var>27.23</var>this procedure are insufficient to fully fund 97 percent of the court-ordered refund, the <br/>
<a id="pl.27.24"></a><var>27.24</var>county treasurer of the county in which the action was brought shall file a claim with the <br/>
<a id="pl.27.25"></a><var>27.25</var>commissioner of revenue under section 
         <statute_ref>16A.48</statute_ref> for the remaining portion of 97 percent of <br/>
<a id="pl.27.26"></a><var>27.26</var>the refund, and shall pay over the remaining portion upon receipt of a warrant from the <br/>
<a id="pl.27.27"></a><var>27.27</var>state issued pursuant to the claim.<br/>
<a id="pl.27.28"></a><var>27.28</var>    (d) When any mortgage covers real property located in more than one county in this <br/>
<a id="pl.27.29"></a><var>27.29</var>state the total tax must be paid to the treasurer of the county where the mortgage is first <br/>
<a id="pl.27.30"></a><var>27.30</var>presented for recording, and the payment must be receipted as provided in paragraph <br/>
<a id="pl.27.31"></a><var>27.31</var>(a). If the principal debt or obligation secured by such a multiple county mortgage <br/>
<a id="pl.27.32"></a><var>27.32</var>exceeds $10,000,000, the nonstate portion of the tax must be divided and paid over by <br/>
<a id="pl.27.33"></a><var>27.33</var>the county treasurer receiving it, on or before the 20th day of each month after receipt, <br/>
<a id="pl.27.34"></a><var>27.34</var>to the county or counties entitled in the ratio that the estimated market value of the real <br/>
<a id="pl.27.35"></a><var>27.35</var>property covered by the mortgage in each county bears to the estimated market value of <br/>
<a id="pl.27.36"></a><var>27.36</var>all the real property in this state described in the mortgage. In making the division and <br/>
<a id="pl.28.1"></a><var>28.1</var>payment the county treasurer shall send a statement giving the description of the real <br/>
<a id="pl.28.2"></a><var>28.2</var>property described in the mortgage and the estimated market value of the part located in <br/>
<a id="pl.28.3"></a><var>28.3</var>each county. For this purpose, the treasurer of any county may require the treasurer of <br/>
<a id="pl.28.4"></a><var>28.4</var>any other county to certify to the former the estimated market valuation value of any tract <br/>
<a id="pl.28.5"></a><var>28.5</var>of real property in any mortgage.<br/>
<a id="pl.28.6"></a><var>28.6</var>    (e) The mortgagor must pay the tax imposed by sections 
         <statute_ref>287.01</statute_ref> to 
         <statute_ref>287.12</statute_ref>. The <br/>
<a id="pl.28.7"></a><var>28.7</var>mortgagee may undertake to collect and remit the tax on behalf of the mortgagor. If the <br/>
<a id="pl.28.8"></a><var>28.8</var>mortgagee collects money from the mortgagor to remit the tax on behalf of the mortgagor, <br/>
<a id="pl.28.9"></a><var>28.9</var>the mortgagee has a fiduciary duty to remit the tax on behalf of the mortgagor as to the <br/>
<a id="pl.28.10"></a><var>28.10</var>amount of the tax collected for that purpose and the mortgagor is relieved of any further <br/>
<a id="pl.28.11"></a><var>28.11</var>obligation to pay the tax as to the amount collected by the mortgagee for this purpose.<br/>
<br/>
<a id="bill.0.41.0"></a><a id="pl.28.12"></a><var>28.12</var>    Sec. 41. Minnesota Statutes 2010, section 287.23, subdivision 1, is amended to read:<br/>
<a id="pl.28.13"></a><var>28.13</var>    Subdivision 1. <b>Real property outside county.</b> If any taxable deed or instrument <br/>
<a id="pl.28.14"></a><var>28.14</var>describes any real property located in more than one county in this state, the total tax must <br/>
<a id="pl.28.15"></a><var>28.15</var>be paid to the treasurer of the county where the document is first presented for recording, <br/>
<a id="pl.28.16"></a><var>28.16</var>and the payment must be receipted as provided in section 
         <statute_ref>287.08</statute_ref>. If the net consideration <br/>
<a id="pl.28.17"></a><var>28.17</var>exceeds $700,000, the nonstate portion of the tax must be divided and paid over by the <br/>
<a id="pl.28.18"></a><var>28.18</var>county treasurer receiving it, on or before the 20th day of each month after receipt, to <br/>
<a id="pl.28.19"></a><var>28.19</var>the county or counties entitled in the ratio which the estimated market value of the real <br/>
<a id="pl.28.20"></a><var>28.20</var>property covered by the document in each county bears to the estimated market value of <br/>
<a id="pl.28.21"></a><var>28.21</var>all the real property in this state described in the document. In making the division and <br/>
<a id="pl.28.22"></a><var>28.22</var>payment the county treasurer shall send a statement to the other involved counties giving <br/>
<a id="pl.28.23"></a><var>28.23</var>the description of the real property described in the document and the estimated market <br/>
<a id="pl.28.24"></a><var>28.24</var>value of the part located in each county. The treasurer of any county may require the <br/>
<a id="pl.28.25"></a><var>28.25</var>treasurer of any other county to certify to the former the estimated market valuation value <br/>
<a id="pl.28.26"></a><var>28.26</var>of any parcel of real property for this purpose.<br/>
<br/>
<a id="bill.0.42.0"></a><a id="pl.28.27"></a><var>28.27</var>    Sec. 42. Minnesota Statutes 2010, section 353G.08, subdivision 2, is amended to read:<br/>
<a id="pl.28.28"></a><var>28.28</var>    Subd. 2. <b>Cash flow funding requirement.</b> If the executive director determines that <br/>
<a id="pl.28.29"></a><var>28.29</var>an account in the voluntary statewide lump-sum volunteer firefighter retirement plan has <br/>
<a id="pl.28.30"></a><var>28.30</var>insufficient assets to meet the service pensions determined payable from the account, <br/>
<a id="pl.28.31"></a><var>28.31</var>the executive director shall certify the amount of the potential service pension shortfall <br/>
<a id="pl.28.32"></a><var>28.32</var>to the municipality or municipalities and the municipality or municipalities shall make <br/>
<a id="pl.28.33"></a><var>28.33</var>an additional employer contribution to the account within ten days of the certification. <br/>
<a id="pl.28.34"></a><var>28.34</var>If more than one municipality is associated with the account, unless the municipalities <br/>
<a id="pl.29.1"></a><var>29.1</var>agree to a different allocation, the municipalities shall allocate the additional employer <br/>
<a id="pl.29.2"></a><var>29.2</var>contribution one-half in proportion to the population of each municipality and one-half in <br/>
<a id="pl.29.3"></a><var>29.3</var>proportion to the estimated market value of the property of each municipality.<br/>
<br/>
<a id="bill.0.43.0"></a><a id="pl.29.4"></a><var>29.4</var>    Sec. 43. Minnesota Statutes 2010, section 365.025, subdivision 4, is amended to read:<br/>
<a id="pl.29.5"></a><var>29.5</var>    Subd. 4. <b>Major purchases: notice, petition, election.</b> Before buying anything <br/>
<a id="pl.29.6"></a><var>29.6</var>under subdivision 2 that costs more than 0.24177 percent of the estimated market value of <br/>
<a id="pl.29.7"></a><var>29.7</var>the town, the town must follow this subdivision.<br/>
<a id="pl.29.8"></a><var>29.8</var>The town must publish in its official newspaper the board's resolution to pay for the <br/>
<a id="pl.29.9"></a><var>29.9</var>property over time. Then a petition for an election on the contract may be filed with the <br/>
<a id="pl.29.10"></a><var>29.10</var>clerk. The petition must be filed within ten days after the resolution is published. To <br/>
<a id="pl.29.11"></a><var>29.11</var>require the election the petition must be signed by a number of voters equal to ten percent <br/>
<a id="pl.29.12"></a><var>29.12</var>of the voters at the last regular town election. The contract then must be approved by a <br/>
<a id="pl.29.13"></a><var>29.13</var>majority of those voting on the question. The question may be voted on at a regular <br/>
<a id="pl.29.14"></a><var>29.14</var>or special election.<br/>
<br/>
<a id="bill.0.44.0"></a><a id="pl.29.15"></a><var>29.15</var>    Sec. 44. Minnesota Statutes 2010, section 366.095, subdivision 1, is amended to read:<br/>
<a id="pl.29.16"></a><var>29.16</var>    Subdivision 1. <b>Certificates of indebtedness.</b> The town board may issue certificates <br/>
<a id="pl.29.17"></a><var>29.17</var>of indebtedness within the debt limits for a town purpose otherwise authorized by law. <br/>
<a id="pl.29.18"></a><var>29.18</var>The certificates shall be payable in not more than ten years and be issued on the terms and <br/>
<a id="pl.29.19"></a><var>29.19</var>in the manner as the board may determine. If the amount of the certificates to be issued <br/>
<a id="pl.29.20"></a><var>29.20</var>exceeds 0.25 percent of the estimated market value of the town, they shall not be issued <br/>
<a id="pl.29.21"></a><var>29.21</var>for at least ten days after publication in a newspaper of general circulation in the town of <br/>
<a id="pl.29.22"></a><var>29.22</var>the board's resolution determining to issue them. If within that time, a petition asking for <br/>
<a id="pl.29.23"></a><var>29.23</var>an election on the proposition signed by voters equal to ten percent of the number of voters <br/>
<a id="pl.29.24"></a><var>29.24</var>at the last regular town election is filed with the clerk, the certificates shall not be issued <br/>
<a id="pl.29.25"></a><var>29.25</var>until their issuance has been approved by a majority of the votes cast on the question at <br/>
<a id="pl.29.26"></a><var>29.26</var>a regular or special election. A tax levy shall be made to pay the principal and interest <br/>
<a id="pl.29.27"></a><var>29.27</var>on the certificates as in the case of bonds.<br/>
<br/>
<a id="bill.0.45.0"></a><a id="pl.29.28"></a><var>29.28</var>    Sec. 45. Minnesota Statutes 2010, section 366.27, is amended to read:<br/>
<a id="pl.29.29"></a><var>29.29</var><b>366.27 FIREFIGHTERS' RELIEF; TAX LEVY.</b><br/>
<a id="pl.29.30"></a><var>29.30</var>The town board of any town in this state having therein a platted portion on <br/>
<a id="pl.29.31"></a><var>29.31</var>which resides 1,200 or more people, and wherein a duly incorporated firefighters' relief <br/>
<a id="pl.29.32"></a><var>29.32</var>association is located may each year levy a tax not to exceed 0.00806 percent of taxable <br/>
<a id="pl.29.33"></a><var>29.33</var>estimated market value for the benefit of the relief association.<br/>
<br/>
<a id="bill.0.46.0"></a><a id="pl.30.1"></a><var>30.1</var>    Sec. 46. Minnesota Statutes 2010, section 368.01, subdivision 23, is amended to read:<br/>
<a id="pl.30.2"></a><var>30.2</var>    Subd. 23. <b>Financing purchase of certain equipment.</b> The town board may issue <br/>
<a id="pl.30.3"></a><var>30.3</var>certificates of indebtedness within debt limits to purchase fire or police equipment or <br/>
<a id="pl.30.4"></a><var>30.4</var>ambulance equipment or street construction or maintenance equipment. The certificates <br/>
<a id="pl.30.5"></a><var>30.5</var>shall be payable in not more than five years and be issued on terms and in the manner <br/>
<a id="pl.30.6"></a><var>30.6</var>as the board may determine. If the amount of the certificates to be issued to finance a <br/>
<a id="pl.30.7"></a><var>30.7</var>purchase exceeds 0.24177 percent of the estimated market value of the town, excluding <br/>
<a id="pl.30.8"></a><var>30.8</var>money and credits, they shall not be issued for at least ten days after publication in the <br/>
<a id="pl.30.9"></a><var>30.9</var>official newspaper of a town board resolution determining to issue them. If before the end <br/>
<a id="pl.30.10"></a><var>30.10</var>of that time, a petition asking for an election on the proposition signed by voters equal <br/>
<a id="pl.30.11"></a><var>30.11</var>to ten percent of the number of voters at the last regular town election is filed with the <br/>
<a id="pl.30.12"></a><var>30.12</var>clerk, the certificates shall not be issued until the proposition of their issuance has been <br/>
<a id="pl.30.13"></a><var>30.13</var>approved by a majority of the votes cast on the question at a regular or special election. <br/>
<a id="pl.30.14"></a><var>30.14</var>A tax levy shall be made for the payment of the principal and interest on the certificates <br/>
<a id="pl.30.15"></a><var>30.15</var>as in the case of bonds.<br/>
<br/>
<a id="bill.0.47.0"></a><a id="pl.30.16"></a><var>30.16</var>    Sec. 47. Minnesota Statutes 2010, section 368.47, is amended to read:<br/>
<a id="pl.30.17"></a><var>30.17</var><b>368.47 TOWNS MAY BE DISSOLVED.</b><br/>
<a id="pl.30.18"></a><var>30.18</var>(1) When the voters residing within a town have failed to elect any town officials for <br/>
<a id="pl.30.19"></a><var>30.19</var>more than ten years continuously;<br/>
<a id="pl.30.20"></a><var>30.20</var>(2) when a town has failed for a period of ten years to exercise any of the powers <br/>
<a id="pl.30.21"></a><var>30.21</var>and functions of a town;<br/>
<a id="pl.30.22"></a><var>30.22</var>(3) when the estimated market value of a town drops to less than $165,000;<br/>
<a id="pl.30.23"></a><var>30.23</var>(4) when the tax delinquency of a town, exclusive of taxes that are delinquent or <br/>
<a id="pl.30.24"></a><var>30.24</var>unpaid because they are contested in proceedings for the enforcement of taxes, amounts to <br/>
<a id="pl.30.25"></a><var>30.25</var>12 percent of its market value; or<br/>
<a id="pl.30.26"></a><var>30.26</var>(5) when the state or federal government has acquired title to 50 percent of the <br/>
<a id="pl.30.27"></a><var>30.27</var>real estate of a town,<br/>
<a id="pl.30.28"></a><var>30.28</var>which facts, or any of them, may be found and determined by the resolution of the county <br/>
<a id="pl.30.29"></a><var>30.29</var>board of the county in which the town is located, according to the official records in the <br/>
<a id="pl.30.30"></a><var>30.30</var>office of the county auditor, the county board by resolution may declare the town, naming <br/>
<a id="pl.30.31"></a><var>30.31</var>it, dissolved and no longer entitled to exercise any of the powers or functions of a town.<br/>
<a id="pl.30.32"></a><var>30.32</var>In Cass, Itasca, and St. Louis Counties, before the dissolution is effective the voters <br/>
<a id="pl.30.33"></a><var>30.33</var>of the town shall express their approval or disapproval. The town clerk shall, upon a <br/>
<a id="pl.30.34"></a><var>30.34</var>petition signed by a majority of the registered voters of the town, filed with the clerk at <br/>
<a id="pl.30.35"></a><var>30.35</var>least 60 days before a regular or special town election, give notice at the same time and <br/>
<a id="pl.31.1"></a><var>31.1</var>in the same manner of the election that the question of dissolution of the town will be <br/>
<a id="pl.31.2"></a><var>31.2</var>submitted for determination at the election. At the election the question shall be voted <br/>
<a id="pl.31.3"></a><var>31.3</var>upon by a separate ballot, the terms of which shall be either "for dissolution" or "against <br/>
<a id="pl.31.4"></a><var>31.4</var>dissolution." The ballot shall be deposited in a separate ballot box and the result of the <br/>
<a id="pl.31.5"></a><var>31.5</var>voting canvassed, certified, and returned in the same manner and at the same time as <br/>
<a id="pl.31.6"></a><var>31.6</var>other facts and returns of the election. If a majority of the votes cast at the election are <br/>
<a id="pl.31.7"></a><var>31.7</var>for dissolution, the town shall be dissolved. If a majority of the votes cast at the election <br/>
<a id="pl.31.8"></a><var>31.8</var>are against dissolution, the town shall not be dissolved.<br/>
<a id="pl.31.9"></a><var>31.9</var>When a town is dissolved under sections 
         <statute_ref>368.47</statute_ref> to 
         <statute_ref>368.49</statute_ref> the county shall acquire <br/>
<a id="pl.31.10"></a><var>31.10</var>title to any telephone company or other business conducted by the town. The business <br/>
<a id="pl.31.11"></a><var>31.11</var>shall be operated by the board of county commissioners until it can be sold. The <br/>
<a id="pl.31.12"></a><var>31.12</var>subscribers or patrons of the business shall have the first opportunity of purchase. If the <br/>
<a id="pl.31.13"></a><var>31.13</var>town has any outstanding indebtedness chargeable to the business, the county auditor shall <br/>
<a id="pl.31.14"></a><var>31.14</var>levy a tax against the property situated in the dissolved town to pay the indebtedness <br/>
<a id="pl.31.15"></a><var>31.15</var>as it becomes due.<br/>
<br/>
<a id="bill.0.48.0"></a><a id="pl.31.16"></a><var>31.16</var>    Sec. 48. Minnesota Statutes 2010, section 370.01, is amended to read:<br/>
<a id="pl.31.17"></a><var>31.17</var><b>370.01 CHANGE OF BOUNDARIES; CREATION OF NEW COUNTIES.</b><br/>
<a id="pl.31.18"></a><var>31.18</var>The boundaries of counties may be changed by taking territory from a county and <br/>
<a id="pl.31.19"></a><var>31.19</var>attaching it to an adjoining county, and new counties may be established out of territory of <br/>
<a id="pl.31.20"></a><var>31.20</var>one or more existing counties. A new county shall contain at least 400 square miles and <br/>
<a id="pl.31.21"></a><var>31.21</var>have at least 4,000 inhabitants. A proposed new county must have a total taxable estimated <br/>
<a id="pl.31.22"></a><var>31.22</var>market value of at least 35 percent of (i) the total taxable estimated market value of the <br/>
<a id="pl.31.23"></a><var>31.23</var>existing county, or (ii) the average total taxable estimated market value of the existing <br/>
<a id="pl.31.24"></a><var>31.24</var>counties, included in the proposition. The determination of the taxable estimated market <br/>
<a id="pl.31.25"></a><var>31.25</var>value of a county must be made by the commissioner of revenue. An existing county shall <br/>
<a id="pl.31.26"></a><var>31.26</var>not be reduced in area below 400 square miles, have less than 4,000 inhabitants, or have a <br/>
<a id="pl.31.27"></a><var>31.27</var>total taxable estimated market value of less than that required of a new county.<br/>
<a id="pl.31.28"></a><var>31.28</var>No change in the boundaries of any county having an area of more than 2,500 square <br/>
<a id="pl.31.29"></a><var>31.29</var>miles, whether by the creation of a new county, or otherwise, shall detach from the existing <br/>
<a id="pl.31.30"></a><var>31.30</var>county any territory within 12 miles of the county seat.<br/>
<br/>
<a id="bill.0.49.0"></a><a id="pl.31.31"></a><var>31.31</var>    Sec. 49. Minnesota Statutes 2010, section 373.40, subdivision 1, is amended to read:<br/>
<a id="pl.31.32"></a><var>31.32</var>    Subdivision 1. <b>Definitions.</b> For purposes of this section, the following terms have <br/>
<a id="pl.31.33"></a><var>31.33</var>the meanings given.<br/>
<a id="pl.31.34"></a><var>31.34</var>(a) "Bonds" means an obligation as defined under section 
         <statute_ref>475.51</statute_ref>.<br/>
<a id="pl.32.1"></a><var>32.1</var>(b) "Capital improvement" means acquisition or betterment of public lands, <br/>
<a id="pl.32.2"></a><var>32.2</var>buildings, or other improvements within the county for the purpose of a county courthouse, <br/>
<a id="pl.32.3"></a><var>32.3</var>administrative building, health or social service facility, correctional facility, jail, law <br/>
<a id="pl.32.4"></a><var>32.4</var>enforcement center, hospital, morgue, library, park, qualified indoor ice arena, roads and <br/>
<a id="pl.32.5"></a><var>32.5</var>bridges, and the acquisition of development rights in the form of conservation easements <br/>
<a id="pl.32.6"></a><var>32.6</var>under chapter 84C. An improvement must have an expected useful life of five years or <br/>
<a id="pl.32.7"></a><var>32.7</var>more to qualify. "Capital improvement" does not include a recreation or sports facility <br/>
<a id="pl.32.8"></a><var>32.8</var>building (such as, but not limited to, a gymnasium, ice arena, racquet sports facility, <br/>
<a id="pl.32.9"></a><var>32.9</var>swimming pool, exercise room or health spa), unless the building is part of an outdoor <br/>
<a id="pl.32.10"></a><var>32.10</var>park facility and is incidental to the primary purpose of outdoor recreation.<br/>
<a id="pl.32.11"></a><var>32.11</var>(c) "Metropolitan county" means a county located in the seven-county metropolitan <br/>
<a id="pl.32.12"></a><var>32.12</var>area as defined in section 
         <statute_ref>473.121</statute_ref> or a county with a population of 90,000 or more.<br/>
<a id="pl.32.13"></a><var>32.13</var>(d) "Population" means the population established by the most recent of the <br/>
<a id="pl.32.14"></a><var>32.14</var>following (determined as of the date the resolution authorizing the bonds was adopted):<br/>
<a id="pl.32.15"></a><var>32.15</var>(1) the federal decennial census,<br/>
<a id="pl.32.16"></a><var>32.16</var>(2) a special census conducted under contract by the United States Bureau of the <br/>
<a id="pl.32.17"></a><var>32.17</var>Census, or<br/>
<a id="pl.32.18"></a><var>32.18</var>(3) a population estimate made either by the Metropolitan Council or by the state <br/>
<a id="pl.32.19"></a><var>32.19</var>demographer under section 
         <statute_ref>4A.02</statute_ref>.<br/>
<a id="pl.32.20"></a><var>32.20</var>(e) "Qualified indoor ice arena" means a facility that meets the requirements of <br/>
<a id="pl.32.21"></a><var>32.21</var>section 
         <statute_ref>373.43</statute_ref>.<br/>
<a id="pl.32.22"></a><var>32.22</var>(f) "Tax capacity" means total taxable market value, but does not include captured <br/>
<a id="pl.32.23"></a><var>32.23</var>market value.<br/>
<br/>
<a id="bill.0.50.0"></a><a id="pl.32.24"></a><var>32.24</var>    Sec. 50. Minnesota Statutes 2010, section 373.40, subdivision 4, is amended to read:<br/>
<a id="pl.32.25"></a><var>32.25</var>    Subd. 4. <b>Limitations on amount.</b> A county may not issue bonds under this section <br/>
<a id="pl.32.26"></a><var>32.26</var>if the maximum amount of principal and interest to become due in any year on all the <br/>
<a id="pl.32.27"></a><var>32.27</var>outstanding bonds issued pursuant to this section (including the bonds to be issued) will <br/>
<a id="pl.32.28"></a><var>32.28</var>equal or exceed 0.12 percent of taxable the estimated market value of property in the <br/>
<a id="pl.32.29"></a><var>32.29</var>county. Calculation of the limit must be made using the taxable estimated market value for <br/>
<a id="pl.32.30"></a><var>32.30</var>the taxes payable year in which the obligations are issued and sold. This section does not <br/>
<a id="pl.32.31"></a><var>32.31</var>limit the authority to issue bonds under any other special or general law.<br/>
<br/>
<a id="bill.0.51.0"></a><a id="pl.32.32"></a><var>32.32</var>    Sec. 51. Minnesota Statutes 2010, section 375.167, subdivision 1, is amended to read:<br/>
<a id="pl.32.33"></a><var>32.33</var>    Subdivision 1. <b>Appropriations.</b> Notwithstanding any contrary law, a county board <br/>
<a id="pl.32.34"></a><var>32.34</var>may appropriate from the general revenue fund to any nonprofit corporation a sum not <br/>
<a id="pl.33.1"></a><var>33.1</var>to exceed 0.00604 percent of taxable estimated market value to provide legal assistance <br/>
<a id="pl.33.2"></a><var>33.2</var>to persons who are unable to afford private legal counsel.<br/>
<br/>
<a id="bill.0.52.0"></a><a id="pl.33.3"></a><var>33.3</var>    Sec. 52. Minnesota Statutes 2010, section 375.18, subdivision 3, is amended to read:<br/>
<a id="pl.33.4"></a><var>33.4</var>    Subd. 3. <b>Courthouse.</b> Each county board may erect, furnish, and maintain a <br/>
<a id="pl.33.5"></a><var>33.5</var>suitable courthouse. No indebtedness shall be created for a courthouse in excess of an <br/>
<a id="pl.33.6"></a><var>33.6</var>amount equal to a levy of 0.04030 percent of taxable estimated market value without the <br/>
<a id="pl.33.7"></a><var>33.7</var>approval of a majority of the voters of the county voting on the question of issuing the <br/>
<a id="pl.33.8"></a><var>33.8</var>obligation at an election.<br/>
<br/>
<a id="bill.0.53.0"></a><a id="pl.33.9"></a><var>33.9</var>    Sec. 53. Minnesota Statutes 2010, section 375.555, is amended to read:<br/>
<a id="pl.33.10"></a><var>33.10</var><b>375.555 FUNDING.</b><br/>
<a id="pl.33.11"></a><var>33.11</var>To implement the county emergency jobs program, the county board may expend <br/>
<a id="pl.33.12"></a><var>33.12</var>an amount equal to what would be generated by a levy of 0.01209 percent of taxable <br/>
<a id="pl.33.13"></a><var>33.13</var>estimated market value. The money to be expended may be from any available funds <br/>
<a id="pl.33.14"></a><var>33.14</var>not otherwise earmarked.<br/>
<br/>
<a id="bill.0.54.0"></a><a id="pl.33.15"></a><var>33.15</var>    Sec. 54. Minnesota Statutes 2010, section 383B.152, is amended to read:<br/>
<a id="pl.33.16"></a><var>33.16</var><b>383B.152 BUILDING AND MAINTENANCE FUND.</b><br/>
<a id="pl.33.17"></a><var>33.17</var>The county board may by resolution levy a tax to provide money which shall be kept <br/>
<a id="pl.33.18"></a><var>33.18</var>in a fund known as the county reserve building and maintenance fund. Money in the fund <br/>
<a id="pl.33.19"></a><var>33.19</var>shall be used solely for the construction, maintenance, and equipping of county buildings <br/>
<a id="pl.33.20"></a><var>33.20</var>that are constructed or maintained by the board. The levy shall not be subject to any limit <br/>
<a id="pl.33.21"></a><var>33.21</var>fixed by any other law or by any board of tax levy or other corresponding body, but shall <br/>
<a id="pl.33.22"></a><var>33.22</var>not exceed 0.02215 percent of taxable estimated market value, less the amount required by <br/>
<a id="pl.33.23"></a><var>33.23</var>chapter 475 to be levied in the year for the payment of the principal of and interest on all <br/>
<a id="pl.33.24"></a><var>33.24</var>bonds issued pursuant to Extra Session Laws 1967, chapter 47, section 1.<br/>
<br/>
<a id="bill.0.55.0"></a><a id="pl.33.25"></a><var>33.25</var>    Sec. 55. Minnesota Statutes 2010, section 383B.245, is amended to read:<br/>
<a id="pl.33.26"></a><var>33.26</var><b>383B.245 LIBRARY LEVY.</b><br/>
<a id="pl.33.27"></a><var>33.27</var>    (a) The county board may levy a tax on the taxable property within the county to <br/>
<a id="pl.33.28"></a><var>33.28</var>acquire, better, and construct county library buildings and branches and to pay principal <br/>
<a id="pl.33.29"></a><var>33.29</var>and interest on bonds issued for that purpose.<br/>
<a id="pl.33.30"></a><var>33.30</var>    (b) The county board may by resolution adopted by a five-sevenths vote issue and <br/>
<a id="pl.33.31"></a><var>33.31</var>sell general obligation bonds of the county in the manner provided in sections 
         <statute_ref>475.60</statute_ref> to <br/>
<statute_ref><a id="pl.34.1"></a><var>34.1</var>475.73
         </statute_ref>. The bonds shall not be subject to the limitations of sections 
         <statute_ref>475.51</statute_ref> to 
         <statute_ref>475.59</statute_ref>, <br/>
<a id="pl.34.2"></a><var>34.2</var>but the maturity years and amounts and interest rates of each series of bonds shall be <br/>
<a id="pl.34.3"></a><var>34.3</var>fixed so that the maximum amount of principal and interest to become due in any year, <br/>
<a id="pl.34.4"></a><var>34.4</var>on the bonds of that series and of all outstanding series issued by or for the purposes of <br/>
<a id="pl.34.5"></a><var>34.5</var>libraries, shall not exceed an amount equal to 0.01612 percent of estimated market value <br/>
<a id="pl.34.6"></a><var>34.6</var>of all taxable property in the county as last finally equalized before the issuance of the new <br/>
<a id="pl.34.7"></a><var>34.7</var>series. When the tax levy authorized in this section is collected it shall be appropriated <br/>
<a id="pl.34.8"></a><var>34.8</var>and credited to a debt service fund for the bonds in amounts required each year in lieu of a <br/>
<a id="pl.34.9"></a><var>34.9</var>countywide tax levy for the debt service fund under section 
         <statute_ref>475.61</statute_ref>.<br/>
<br/>
<a id="bill.0.56.0"></a><a id="pl.34.10"></a><var>34.10</var>    Sec. 56. Minnesota Statutes 2010, section 383B.73, subdivision 1, is amended to read:<br/>
<a id="pl.34.11"></a><var>34.11</var>    Subdivision 1. <b>Levy.</b> To provide funds for the purposes of the Three Rivers Park <br/>
<a id="pl.34.12"></a><var>34.12</var>District as set forth in its annual budget, in lieu of the levies authorized by any other <br/>
<a id="pl.34.13"></a><var>34.13</var>special law for such purposes, the Board of Park District Commissioners may levy <br/>
<a id="pl.34.14"></a><var>34.14</var>taxes on all the taxable property in the county and park district at a rate not exceeding <br/>
<a id="pl.34.15"></a><var>34.15</var>0.03224 percent of estimated market value. Notwithstanding section 
         <statute_ref>398.16</statute_ref>, on or before <br/>
<a id="pl.34.16"></a><var>34.16</var>October 1 of each year, after public hearing, the Board of Park District Commissioners <br/>
<a id="pl.34.17"></a><var>34.17</var>shall adopt a budget for the ensuing year and shall determine the total amount necessary <br/>
<a id="pl.34.18"></a><var>34.18</var>to be raised from ad valorem tax levies to meet its budget. The Board of Park District <br/>
<a id="pl.34.19"></a><var>34.19</var>Commissioners shall submit the budget to the county board. The county board may veto <br/>
<a id="pl.34.20"></a><var>34.20</var>or modify an item contained in the budget. If the county board determines to veto or to <br/>
<a id="pl.34.21"></a><var>34.21</var>modify an item in the budget, it must, within 15 days after the budget was submitted by <br/>
<a id="pl.34.22"></a><var>34.22</var>the district board, state in writing the specific reasons for its objection to the item vetoed <br/>
<a id="pl.34.23"></a><var>34.23</var>or the reason for the modification. The Park District Board, after consideration of the <br/>
<a id="pl.34.24"></a><var>34.24</var>county board's objections and proposed modifications, may reapprove a vetoed item or the <br/>
<a id="pl.34.25"></a><var>34.25</var>original version of an item with respect to which a modification has been proposed, by a <br/>
<a id="pl.34.26"></a><var>34.26</var>two-thirds majority. If the district board does not reapprove a vetoed item, the item shall <br/>
<a id="pl.34.27"></a><var>34.27</var>be deleted from the budget. If the district board does not reapprove the original version <br/>
<a id="pl.34.28"></a><var>34.28</var>of a modified item, the item shall be included in the budget as modified by the county <br/>
<a id="pl.34.29"></a><var>34.29</var>board. After adoption of the final budget and no later than October 1, the superintendent <br/>
<a id="pl.34.30"></a><var>34.30</var>of the park district shall certify to the office of the Hennepin County director of tax and <br/>
<a id="pl.34.31"></a><var>34.31</var>public records exercising the functions of the county auditor the total amount to be raised <br/>
<a id="pl.34.32"></a><var>34.32</var>from ad valorem tax levies to meet its budget for the ensuing year. The director of tax <br/>
<a id="pl.34.33"></a><var>34.33</var>and public records shall add the amount of any levy certified by the district to other tax <br/>
<a id="pl.34.34"></a><var>34.34</var>levies on the property of the county within the district for collection by the director of tax <br/>
<a id="pl.34.35"></a><var>34.35</var>and public records with other taxes. When collected, the director shall make settlement of <br/>
<a id="pl.35.1"></a><var>35.1</var>such taxes with the district in the same manner as other taxes are distributed to the other <br/>
<a id="pl.35.2"></a><var>35.2</var>political subdivisions in Hennepin County.<br/>
<br/>
<a id="bill.0.57.0"></a><a id="pl.35.3"></a><var>35.3</var>    Sec. 57. Minnesota Statutes 2010, section 383E.20, is amended to read:<br/>
<a id="pl.35.4"></a><var>35.4</var><b>383E.20 BONDING FOR COUNTY LIBRARY BUILDINGS.</b><br/>
<a id="pl.35.5"></a><var>35.5</var>    The Anoka County Board may, by resolution adopted by a four-sevenths vote, issue <br/>
<a id="pl.35.6"></a><var>35.6</var>and sell general obligation bonds of the county in the manner provided in chapter 475 to <br/>
<a id="pl.35.7"></a><var>35.7</var>acquire, better, and construct county library buildings. The bonds shall not be subject to the <br/>
<a id="pl.35.8"></a><var>35.8</var>requirements of sections 475.57 to 475.59. The maturity years and amounts and interest <br/>
<a id="pl.35.9"></a><var>35.9</var>rates of each series of bonds shall be fixed so that the maximum amount of principal and <br/>
<a id="pl.35.10"></a><var>35.10</var>interest to become due in any year, on the bonds of that series and of all outstanding series <br/>
<a id="pl.35.11"></a><var>35.11</var>issued by or for the purposes of libraries, shall not exceed an amount equal to .01 percent <br/>
<a id="pl.35.12"></a><var>35.12</var>of the taxable estimated market value of all taxable property in the county, excluding any <br/>
<a id="pl.35.13"></a><var>35.13</var>taxable property taxed by any city for the support of any free public library. When the tax <br/>
<a id="pl.35.14"></a><var>35.14</var>levy authorized in this section is collected, it shall be appropriated and credited to a debt <br/>
<a id="pl.35.15"></a><var>35.15</var>service fund for the bonds. The tax levy for the debt service fund under section 475.61 <br/>
<a id="pl.35.16"></a><var>35.16</var>shall be reduced by the amount available or reasonably anticipated to be available in the <br/>
<a id="pl.35.17"></a><var>35.17</var>fund to make payments otherwise payable from the levy pursuant to section 475.61.<br/>
<br/>
<a id="bill.0.58.0"></a><a id="pl.35.18"></a><var>35.18</var>    Sec. 58. Minnesota Statutes 2010, section 383E.23, is amended to read:<br/>
<a id="pl.35.19"></a><var>35.19</var><b>383E.23 LIBRARY TAX.</b><br/>
<a id="pl.35.20"></a><var>35.20</var>The Anoka County Board may levy a tax of not more than .01 percent of the taxable <br/>
<a id="pl.35.21"></a><var>35.21</var>estimated market value of taxable property located within the county excluding any <br/>
<a id="pl.35.22"></a><var>35.22</var>taxable property taxed by any city for the support of any free public library, to acquire, <br/>
<a id="pl.35.23"></a><var>35.23</var>better, and construct county library buildings and to pay principal and interest on bonds <br/>
<a id="pl.35.24"></a><var>35.24</var>issued for that purpose. The tax shall be disregarded in the calculation of levies or limits <br/>
<a id="pl.35.25"></a><var>35.25</var>on levies provided by section 373.40, or other law.<br/>
<br/>
<a id="bill.0.59.0"></a><a id="pl.35.26"></a><var>35.26</var>    Sec. 59. Minnesota Statutes 2010, section 385.31, is amended to read:<br/>
<a id="pl.35.27"></a><var>35.27</var><b>385.31 PAYMENT OF COUNTY ORDERS OR WARRANTS.</b><br/>
<a id="pl.35.28"></a><var>35.28</var>When any order or warrant drawn on the treasurer is presented for payment, if there <br/>
<a id="pl.35.29"></a><var>35.29</var>is money in the treasury for that purpose, the county treasurer shall redeem the same, and <br/>
<a id="pl.35.30"></a><var>35.30</var>write across the entire face thereof the word "redeemed," the date of the redemption, and <br/>
<a id="pl.35.31"></a><var>35.31</var>the treasurer's official signature. If there is not sufficient funds in the proper accounts to <br/>
<a id="pl.35.32"></a><var>35.32</var>pay such orders they shall be numbered and registered in their order of presentation, <br/>
<a id="pl.36.1"></a><var>36.1</var>and proper endorsement thereof shall be made on such orders and they shall be entitled <br/>
<a id="pl.36.2"></a><var>36.2</var>to payment in like order. Such orders shall bear interest at not to exceed the rate of six <br/>
<a id="pl.36.3"></a><var>36.3</var>percent per annum from such date of presentment. The treasurer, as soon as there is <br/>
<a id="pl.36.4"></a><var>36.4</var>sufficient money in the treasury, shall appropriate and set apart a sum sufficient for the <br/>
<a id="pl.36.5"></a><var>36.5</var>payment of the orders so presented and registered, and, if entitled to interest, issue to the <br/>
<a id="pl.36.6"></a><var>36.6</var>original holder a notice that interest will cease in 30 days from the date of such notice; and, <br/>
<a id="pl.36.7"></a><var>36.7</var>if orders thus entitled to priority of payment are not then presented, the next in order of <br/>
<a id="pl.36.8"></a><var>36.8</var>registry may be paid until such orders are presented. No interest shall be paid on any order, <br/>
<a id="pl.36.9"></a><var>36.9</var>except upon a warrant drawn by the county auditor for that purpose, giving the number <br/>
<a id="pl.36.10"></a><var>36.10</var>and the date of the order on account of which the interest warrant is drawn. In any county <br/>
<a id="pl.36.11"></a><var>36.11</var>in this state now or hereafter having a an estimated market value of all taxable property, <br/>
<a id="pl.36.12"></a><var>36.12</var>exclusive of money and credits, of not less than $1,033,000,000, the county treasurer, in <br/>
<a id="pl.36.13"></a><var>36.13</var>order to save payment of interest on county warrants drawn upon a fund in which there <br/>
<a id="pl.36.14"></a><var>36.14</var>shall be temporarily insufficient money in the treasury to redeem the same, may borrow <br/>
<a id="pl.36.15"></a><var>36.15</var>temporarily from any other fund in the county treasury in which there is a sufficient balance <br/>
<a id="pl.36.16"></a><var>36.16</var>to care for the needs of such fund and allow a temporary loan or transfer to any other fund, <br/>
<a id="pl.36.17"></a><var>36.17</var>and may pay such warrants out of such funds. Any such money so transferred and used in <br/>
<a id="pl.36.18"></a><var>36.18</var>redeeming such county warrants shall be returned to the fund from which drawn as soon <br/>
<a id="pl.36.19"></a><var>36.19</var>as money shall come in to the credit of such fund on which any such warrant was drawn <br/>
<a id="pl.36.20"></a><var>36.20</var>and paid as aforesaid. Any county operating on a cash basis may use a combined form of <br/>
<a id="pl.36.21"></a><var>36.21</var>warrant or order and check, which, when signed by the chair of the county board and by <br/>
<a id="pl.36.22"></a><var>36.22</var>the auditor, is an order or warrant for the payment of the claim, and, when countersigned <br/>
<a id="pl.36.23"></a><var>36.23</var>by the county treasurer, is a check for the payment of the amount thereof.<br/>
<br/>
<a id="bill.0.60.0"></a><a id="pl.36.24"></a><var>36.24</var>    Sec. 60. Minnesota Statutes 2010, section 394.36, subdivision 1, is amended to read:<br/>
<a id="pl.36.25"></a><var>36.25</var>    Subdivision 1. <b>Continuation of nonconformity; limitations.</b> Except as provided in <br/>
<a id="pl.36.26"></a><var>36.26</var>subdivision 2, 3, or 4, any nonconformity, including the lawful use or occupation of land <br/>
<a id="pl.36.27"></a><var>36.27</var>or premises existing at the time of the adoption of an official control under this chapter, <br/>
<a id="pl.36.28"></a><var>36.28</var>may be continued, although the use or occupation does not conform to the official control. <br/>
<a id="pl.36.29"></a><var>36.29</var>If the nonconformity or occupancy is discontinued for a period of more than one year, or <br/>
<a id="pl.36.30"></a><var>36.30</var>any nonconforming building or structure is destroyed by fire or other peril to the extent of <br/>
<a id="pl.36.31"></a><var>36.31</var>50 percent of its estimated market value, any subsequent use or occupancy of the land or <br/>
<a id="pl.36.32"></a><var>36.32</var>premises shall be a conforming use or occupancy.<br/>
<br/>
<a id="bill.0.61.0"></a><a id="pl.36.33"></a><var>36.33</var>    Sec. 61. Minnesota Statutes 2010, section 398A.04, subdivision 8, is amended to read:<br/>
<a id="pl.37.1"></a><var>37.1</var>    Subd. 8. <b>Taxation.</b> Before deciding to exercise the power to tax, the authority shall <br/>
<a id="pl.37.2"></a><var>37.2</var>give six weeks' published notice in all municipalities in the region. If a number of voters <br/>
<a id="pl.37.3"></a><var>37.3</var>in the region equal to five percent of those who voted for candidates for governor at the <br/>
<a id="pl.37.4"></a><var>37.4</var>last gubernatorial election present a petition within nine weeks of the first published notice <br/>
<a id="pl.37.5"></a><var>37.5</var>to the secretary of state requesting that the matter be submitted to popular vote, it shall be <br/>
<a id="pl.37.6"></a><var>37.6</var>submitted at the next general election. The question prepared shall be:<br/>
<a id="pl.37.7"></a><var>37.7</var>"Shall the regional rail authority have the power to impose a property tax?<br/>
<table>
<col width="50px"/>
<col width="40"/>
<col width="12.5"/>
<col width="12.5"/>
<tr>
<td><a id="pl.37.8"></a><var>37.8</var><br/>
</td>
<td></td>
<td>Yes <br/>
<span>
                     							.....
                     						</span></td>
<td></td>
</tr>
<tr>
<td><a id="pl.37.9"></a><var>37.9</var><br/>
</td>
<td></td>
<td>No <span>
                     							.....
                     						</span>"<br/>
</td>
<td></td>
</tr>
</table><a id="pl.37.10"></a><var>37.10</var>If a majority of those voting on the question approve or if no petition is presented <br/>
<a id="pl.37.11"></a><var>37.11</var>within the prescribed time the authority may levy a tax at any annual rate not exceeding <br/>
<a id="pl.37.12"></a><var>37.12</var>0.04835 percent of estimated market value of all taxable property situated within the <br/>
<a id="pl.37.13"></a><var>37.13</var>municipality or municipalities named in its organization resolution. Its recording officer <br/>
<a id="pl.37.14"></a><var>37.14</var>shall file, on or before September 15, in the office of the county auditor of each county <br/>
<a id="pl.37.15"></a><var>37.15</var>in which territory under the jurisdiction of the authority is located a certified copy of the <br/>
<a id="pl.37.16"></a><var>37.16</var>board of commissioners' resolution levying the tax, and each county auditor shall assess <br/>
<a id="pl.37.17"></a><var>37.17</var>and extend upon the tax rolls of each municipality named in the organization resolution the <br/>
<a id="pl.37.18"></a><var>37.18</var>portion of the tax that bears the same ratio to the whole amount that the net tax capacity of <br/>
<a id="pl.37.19"></a><var>37.19</var>taxable property in that municipality bears to the net tax capacity of taxable property in <br/>
<a id="pl.37.20"></a><var>37.20</var>all municipalities named in the organization resolution. Collections of the tax shall be <br/>
<a id="pl.37.21"></a><var>37.21</var>remitted by each county treasurer to the treasurer of the authority. For taxes levied in 1991, <br/>
<a id="pl.37.22"></a><var>37.22</var>the amount levied for light rail transit purposes under this subdivision shall not exceed 75 <br/>
<a id="pl.37.23"></a><var>37.23</var>percent of the amount levied in 1990 for light rail transit purposes under this subdivision.<br/>
<br/>
<a id="bill.0.62.0"></a><a id="pl.37.24"></a><var>37.24</var>    Sec. 62. Minnesota Statutes 2010, section 401.05, subdivision 3, is amended to read:<br/>
<a id="pl.37.25"></a><var>37.25</var>    Subd. 3. <b>Leasing.</b> (a) A county or joint powers board of a group of counties <br/>
<a id="pl.37.26"></a><var>37.26</var>which acquires or constructs and equips or improves facilities under this chapter may, <br/>
<a id="pl.37.27"></a><var>37.27</var>with the approval of the board of county commissioners of each county, enter into a <br/>
<a id="pl.37.28"></a><var>37.28</var>lease agreement with a city situated within any of the counties, or a county housing and <br/>
<a id="pl.37.29"></a><var>37.29</var>redevelopment authority established under chapter 469 or any special law. Under the lease <br/>
<a id="pl.37.30"></a><var>37.30</var>agreement, the city or county housing and redevelopment authority shall:<br/>
<a id="pl.37.31"></a><var>37.31</var>(1) construct or acquire and equip or improve a facility in accordance with plans <br/>
<a id="pl.37.32"></a><var>37.32</var>prepared by or at the request of a county or joint powers board of the group of counties <br/>
<a id="pl.37.33"></a><var>37.33</var>and approved by the commissioner of corrections; and<br/>
<a id="pl.37.34"></a><var>37.34</var>(2) finance the facility by the issuance of revenue bonds.<br/>
<a id="pl.38.1"></a><var>38.1</var>(b) The county or joint powers board of a group of counties may lease the facility <br/>
<a id="pl.38.2"></a><var>38.2</var>site, improvements, and equipment for a term upon rental sufficient to produce revenue <br/>
<a id="pl.38.3"></a><var>38.3</var>for the prompt payment of the revenue bonds and all interest accruing on them. Upon <br/>
<a id="pl.38.4"></a><var>38.4</var>completion of payment, the lessee shall acquire title. The real and personal property <br/>
<a id="pl.38.5"></a><var>38.5</var>acquired for the facility constitutes a project and the lease agreement constitutes a revenue <br/>
<a id="pl.38.6"></a><var>38.6</var>agreement as provided in sections 
         <statute_ref>469.152</statute_ref> to 
         <statute_ref>469.165</statute_ref>. All proceedings by the city or <br/>
<a id="pl.38.7"></a><var>38.7</var>county housing and redevelopment authority and the county or joint powers board shall be <br/>
<a id="pl.38.8"></a><var>38.8</var>as provided in sections 
         <statute_ref>469.152</statute_ref> to 
         <statute_ref>469.165</statute_ref>, with the following adjustments:<br/>
<a id="pl.38.9"></a><var>38.9</var>(1) no tax may be imposed upon the property;<br/>
<a id="pl.38.10"></a><var>38.10</var>(2) the approval of the project by the commissioner of employment and economic <br/>
<a id="pl.38.11"></a><var>38.11</var>development is not required;<br/>
<a id="pl.38.12"></a><var>38.12</var>(3) the Department of Corrections shall be furnished and shall record information <br/>
<a id="pl.38.13"></a><var>38.13</var>concerning each project as it may prescribe, in lieu of reports required on other projects to <br/>
<a id="pl.38.14"></a><var>38.14</var>the commissioner of employment and economic development;<br/>
<a id="pl.38.15"></a><var>38.15</var>(4) the rentals required to be paid under the lease agreement shall not exceed in any <br/>
<a id="pl.38.16"></a><var>38.16</var>year one-tenth of one percent of the estimated market value of property within the county <br/>
<a id="pl.38.17"></a><var>38.17</var>or group of counties as last equalized before the execution of the lease agreement;<br/>
<a id="pl.38.18"></a><var>38.18</var>(5) the county or group of counties shall provide for payment of all rentals due <br/>
<a id="pl.38.19"></a><var>38.19</var>during the term of the lease agreement in the manner required in subdivision 4;<br/>
<a id="pl.38.20"></a><var>38.20</var>(6) no mortgage on the facilities shall be granted for the security of the bonds, but <br/>
<a id="pl.38.21"></a><var>38.21</var>compliance with clause (5) may be enforced as a nondiscretionary duty of the county <br/>
<a id="pl.38.22"></a><var>38.22</var>or group of counties; and<br/>
<a id="pl.38.23"></a><var>38.23</var>(7) the county or the joint powers board of the group of counties may sublease any <br/>
<a id="pl.38.24"></a><var>38.24</var>part of the facilities for purposes consistent with their maintenance and operation.<br/>
<br/>
<a id="bill.0.63.0"></a><a id="pl.38.25"></a><var>38.25</var>    Sec. 63. Minnesota Statutes 2010, section 410.32, is amended to read:<br/>
<a id="pl.38.26"></a><var>38.26</var><b>410.32 CITIES MAY ISSUE CAPITAL NOTES FOR CAPITAL EQUIPMENT.</b><br/>
<a id="pl.38.27"></a><var>38.27</var>    (a) Notwithstanding any contrary provision of other law or charter, a home rule <br/>
<a id="pl.38.28"></a><var>38.28</var>charter city may, by resolution and without public referendum, issue capital notes subject <br/>
<a id="pl.38.29"></a><var>38.29</var>to the city debt limit to purchase capital equipment.<br/>
<a id="pl.38.30"></a><var>38.30</var>    (b) For purposes of this section, "capital equipment" means:<br/>
<a id="pl.38.31"></a><var>38.31</var>    (1) public safety equipment, ambulance and other medical equipment, road <br/>
<a id="pl.38.32"></a><var>38.32</var>construction and maintenance equipment, and other capital equipment; and<br/>
<a id="pl.38.33"></a><var>38.33</var>    (2) computer hardware and software, whether bundled with machinery or equipment <br/>
<a id="pl.38.34"></a><var>38.34</var>or unbundled.<br/>
<a id="pl.39.1"></a><var>39.1</var>    (c) The equipment or software must have an expected useful life at least as long <br/>
<a id="pl.39.2"></a><var>39.2</var>as the term of the notes.<br/>
<a id="pl.39.3"></a><var>39.3</var>    (d) The notes shall be payable in not more than ten years and be issued on terms <br/>
<a id="pl.39.4"></a><var>39.4</var>and in the manner the city determines. The total principal amount of the capital notes <br/>
<a id="pl.39.5"></a><var>39.5</var>issued in a fiscal year shall not exceed 0.03 percent of the estimated market value of <br/>
<a id="pl.39.6"></a><var>39.6</var>taxable property in the city for that year.<br/>
<a id="pl.39.7"></a><var>39.7</var>    (e) A tax levy shall be made for the payment of the principal and interest on the <br/>
<a id="pl.39.8"></a><var>39.8</var>notes, in accordance with section 
         <statute_ref>475.61</statute_ref>, as in the case of bonds.<br/>
<a id="pl.39.9"></a><var>39.9</var>    (f) Notes issued under this section shall require an affirmative vote of two-thirds of <br/>
<a id="pl.39.10"></a><var>39.10</var>the governing body of the city.<br/>
<a id="pl.39.11"></a><var>39.11</var>    (g) Notwithstanding a contrary provision of other law or charter, a home rule charter <br/>
<a id="pl.39.12"></a><var>39.12</var>city may also issue capital notes subject to its debt limit in the manner and subject to the <br/>
<a id="pl.39.13"></a><var>39.13</var>limitations applicable to statutory cities pursuant to section 
         <statute_ref>412.301</statute_ref>.<br/>
<br/>
<a id="bill.0.64.0"></a><a id="pl.39.14"></a><var>39.14</var>    Sec. 64. Minnesota Statutes 2010, section 412.221, subdivision 2, is amended to read:<br/>
<a id="pl.39.15"></a><var>39.15</var>    Subd. 2. <b>Contracts.</b> The council shall have power to make such contracts as may <br/>
<a id="pl.39.16"></a><var>39.16</var>be deemed necessary or desirable to make effective any power possessed by the council. <br/>
<a id="pl.39.17"></a><var>39.17</var>The city may purchase personal property through a conditional sales contract and real <br/>
<a id="pl.39.18"></a><var>39.18</var>property through a contract for deed under which contracts the seller is confined to the <br/>
<a id="pl.39.19"></a><var>39.19</var>remedy of recovery of the property in case of nonpayment of all or part of the purchase <br/>
<a id="pl.39.20"></a><var>39.20</var>price, which shall be payable over a period of not to exceed five years. When the contract <br/>
<a id="pl.39.21"></a><var>39.21</var>price of property to be purchased by contract for deed or conditional sales contract <br/>
<a id="pl.39.22"></a><var>39.22</var>exceeds 0.24177 percent of the estimated market value of the city, the city may not enter <br/>
<a id="pl.39.23"></a><var>39.23</var>into such a contract for at least ten days after publication in the official newspaper of a <br/>
<a id="pl.39.24"></a><var>39.24</var>council resolution determining to purchase property by such a contract; and, if before the <br/>
<a id="pl.39.25"></a><var>39.25</var>end of that time a petition asking for an election on the proposition signed by voters equal <br/>
<a id="pl.39.26"></a><var>39.26</var>to ten percent of the number of voters at the last regular city election is filed with the clerk, <br/>
<a id="pl.39.27"></a><var>39.27</var>the city may not enter into such a contract until the proposition has been approved by a <br/>
<a id="pl.39.28"></a><var>39.28</var>majority of the votes cast on the question at a regular or special election.<br/>
<br/>
<a id="bill.0.65.0"></a><a id="pl.39.29"></a><var>39.29</var>    Sec. 65. Minnesota Statutes 2010, section 412.301, is amended to read:<br/>
<a id="pl.39.30"></a><var>39.30</var><b>412.301 FINANCING PURCHASE OF CERTAIN EQUIPMENT.</b><br/>
<a id="pl.39.31"></a><var>39.31</var>    (a) The council may issue certificates of indebtedness or capital notes subject to the <br/>
<a id="pl.39.32"></a><var>39.32</var>city debt limits to purchase capital equipment.<br/>
<a id="pl.39.33"></a><var>39.33</var>    (b) For purposes of this section, "capital equipment" means:<br/>
<a id="pl.40.1"></a><var>40.1</var>    (1) public safety equipment, ambulance and other medical equipment, road <br/>
<a id="pl.40.2"></a><var>40.2</var>construction and maintenance equipment, and other capital equipment; and<br/>
<a id="pl.40.3"></a><var>40.3</var>    (2) computer hardware and software, whether bundled with machinery or equipment <br/>
<a id="pl.40.4"></a><var>40.4</var>or unbundled.<br/>
<a id="pl.40.5"></a><var>40.5</var>    (c) The equipment or software must have an expected useful life at least as long as <br/>
<a id="pl.40.6"></a><var>40.6</var>the terms of the certificates or notes.<br/>
<a id="pl.40.7"></a><var>40.7</var>    (d) Such certificates or notes shall be payable in not more than ten years and shall be <br/>
<a id="pl.40.8"></a><var>40.8</var>issued on such terms and in such manner as the council may determine.<br/>
<a id="pl.40.9"></a><var>40.9</var>    (e) If the amount of the certificates or notes to be issued to finance any such purchase <br/>
<a id="pl.40.10"></a><var>40.10</var>exceeds 0.25 percent of the estimated market value of taxable property in the city, they <br/>
<a id="pl.40.11"></a><var>40.11</var>shall not be issued for at least ten days after publication in the official newspaper of <br/>
<a id="pl.40.12"></a><var>40.12</var>a council resolution determining to issue them; and if before the end of that time, a <br/>
<a id="pl.40.13"></a><var>40.13</var>petition asking for an election on the proposition signed by voters equal to ten percent <br/>
<a id="pl.40.14"></a><var>40.14</var>of the number of voters at the last regular municipal election is filed with the clerk, such <br/>
<a id="pl.40.15"></a><var>40.15</var>certificates or notes shall not be issued until the proposition of their issuance has been <br/>
<a id="pl.40.16"></a><var>40.16</var>approved by a majority of the votes cast on the question at a regular or special election.<br/>
<a id="pl.40.17"></a><var>40.17</var>    (f) A tax levy shall be made for the payment of the principal and interest on such <br/>
<a id="pl.40.18"></a><var>40.18</var>certificates or notes, in accordance with section 
         <statute_ref>475.61</statute_ref>, as in the case of bonds.<br/>
<br/>
<a id="bill.0.66.0"></a><a id="pl.40.19"></a><var>40.19</var>    Sec. 66. Minnesota Statutes 2010, section 428A.02, subdivision 1, is amended to read:<br/>
<a id="pl.40.20"></a><var>40.20</var>    Subdivision 1. <b>Ordinance.</b> The governing body of a city may adopt an ordinance <br/>
<a id="pl.40.21"></a><var>40.21</var>establishing a special service district. Only property that is classified under section 
         <statute_ref>273.13</statute_ref> <br/>
<a id="pl.40.22"></a><var>40.22</var>and used for commercial, industrial, or public utility purposes, or is vacant land zoned or <br/>
<a id="pl.40.23"></a><var>40.23</var>designated on a land use plan for commercial or industrial use and located in the special <br/>
<a id="pl.40.24"></a><var>40.24</var>service district, may be subject to the charges imposed by the city on the special service <br/>
<a id="pl.40.25"></a><var>40.25</var>district. Other types of property may be included within the boundaries of the special <br/>
<a id="pl.40.26"></a><var>40.26</var>service district but are not subject to the levies or charges imposed by the city on the <br/>
<a id="pl.40.27"></a><var>40.27</var>special service district. If 50 percent or more of the estimated market value of a parcel of <br/>
<a id="pl.40.28"></a><var>40.28</var>property is classified under section 
         <statute_ref>273.13</statute_ref> as commercial, industrial, or vacant land zoned <br/>
<a id="pl.40.29"></a><var>40.29</var>or designated on a land use plan for commercial or industrial use, or public utility for the <br/>
<a id="pl.40.30"></a><var>40.30</var>current assessment year, then the entire taxable market value of the property is subject to a <br/>
<a id="pl.40.31"></a><var>40.31</var>service charge based on net tax capacity for purposes of sections 
         <statute_ref>428A.01</statute_ref> to 
         <statute_ref>428A.10</statute_ref>. <br/>
<a id="pl.40.32"></a><var>40.32</var>The ordinance shall describe with particularity the area within the city to be included in <br/>
<a id="pl.40.33"></a><var>40.33</var>the district and the special services to be furnished in the district. The ordinance may not <br/>
<a id="pl.40.34"></a><var>40.34</var>be adopted until after a public hearing has been held on the question. Notice of the hearing <br/>
<a id="pl.40.35"></a><var>40.35</var>shall include the time and place of hearing, a map showing the boundaries of the proposed <br/>
<a id="pl.41.1"></a><var>41.1</var>district, and a statement that all persons owning property in the proposed district that <br/>
<a id="pl.41.2"></a><var>41.2</var>would be subject to a service charge will be given opportunity to be heard at the hearing. <br/>
<a id="pl.41.3"></a><var>41.3</var>Within 30 days after adoption of the ordinance under this subdivision, the governing body <br/>
<a id="pl.41.4"></a><var>41.4</var>shall send a copy of the ordinance to the commissioner of revenue.<br/>
<br/>
<a id="bill.0.67.0"></a><a id="pl.41.5"></a><var>41.5</var>    Sec. 67. Minnesota Statutes 2010, section 430.102, subdivision 2, is amended to read:<br/>
<a id="pl.41.6"></a><var>41.6</var>    Subd. 2. <b>Council approval; special tax levy limitation.</b> The council shall receive <br/>
<a id="pl.41.7"></a><var>41.7</var>and consider the estimate required in subdivision 1 and the items of cost after notice and <br/>
<a id="pl.41.8"></a><var>41.8</var>hearing before it or its appropriate committee as it considers necessary or expedient, <br/>
<a id="pl.41.9"></a><var>41.9</var>and shall approve the estimate, with necessary amendments. The amounts of each item <br/>
<a id="pl.41.10"></a><var>41.10</var>of cost estimated are then appropriated to operate, maintain, and improve the pedestrian <br/>
<a id="pl.41.11"></a><var>41.11</var>mall during the next fiscal year. The amount of the special tax to be charged under <br/>
<a id="pl.41.12"></a><var>41.12</var>subdivision 1, clause (3), must not, however, exceed 0.12089 percent of estimated market <br/>
<a id="pl.41.13"></a><var>41.13</var>value of taxable property in the district. The council shall make any necessary adjustment <br/>
<a id="pl.41.14"></a><var>41.14</var>in costs of operating and maintaining the district to keep the amount of the tax within <br/>
<a id="pl.41.15"></a><var>41.15</var>this limitation.<br/>
<br/>
<a id="bill.0.68.0"></a><a id="pl.41.16"></a><var>41.16</var>    Sec. 68. Minnesota Statutes 2010, section 447.10, is amended to read:<br/>
<a id="pl.41.17"></a><var>41.17</var><b>447.10 TAX LEVY FOR OPERATING AND MAINTAINING HOSPITAL.</b><br/>
<a id="pl.41.18"></a><var>41.18</var>The governing body of a city of the first class owning a hospital may annually levy <br/>
<a id="pl.41.19"></a><var>41.19</var>a tax to operate and maintain the hospital. The tax must not exceed 0.00806 percent of <br/>
<a id="pl.41.20"></a><var>41.20</var>taxable estimated market value.<br/>
<br/>
<a id="bill.0.69.0"></a><a id="pl.41.21"></a><var>41.21</var>    Sec. 69. Minnesota Statutes 2010, section 450.19, is amended to read:<br/>
<a id="pl.41.22"></a><var>41.22</var><b>450.19 TOURIST CAMPING GROUNDS.</b><br/>
<a id="pl.41.23"></a><var>41.23</var>A home rule charter or statutory city or town may establish and maintain public <br/>
<a id="pl.41.24"></a><var>41.24</var>tourist camping grounds. The governing body thereof may acquire by lease, purchase, or <br/>
<a id="pl.41.25"></a><var>41.25</var>gift, suitable lands located either within or without the corporate limits for use as public <br/>
<a id="pl.41.26"></a><var>41.26</var>tourist camping grounds and provide for the equipment, operation, and maintenance <br/>
<a id="pl.41.27"></a><var>41.27</var>of the same. The amount that may be expended for the maintenance, improvement, or <br/>
<a id="pl.41.28"></a><var>41.28</var>operation of tourist camping grounds shall not exceed, in any year, a sum equal to 0.00806 <br/>
<a id="pl.41.29"></a><var>41.29</var>percent of taxable estimated market value.<br/>
<br/>
<a id="bill.0.70.0"></a><a id="pl.42.1"></a><var>42.1</var>    Sec. 70. Minnesota Statutes 2010, section 450.25, is amended to read:<br/>
<a id="pl.42.2"></a><var>42.2</var><b>450.25 MUSEUM, GALLERY, OR SCHOOL OF ARTS OR CRAFTS; TAX </b><br/>
<a id="pl.42.3"></a><var>42.3</var><b>LEVY.</b><br/>
<a id="pl.42.4"></a><var>42.4</var>After the acquisition of any museum, gallery, or school of arts or crafts, the board <br/>
<a id="pl.42.5"></a><var>42.5</var>of park commissioners of the city in which it is located shall cause to be included in the <br/>
<a id="pl.42.6"></a><var>42.6</var>annual tax levy upon all the taxable property of the county in which the museum, gallery, <br/>
<a id="pl.42.7"></a><var>42.7</var>or school of arts or crafts is located, a tax of 0.00846 percent of estimated market value. <br/>
<a id="pl.42.8"></a><var>42.8</var>The board shall certify the levy to the county auditor and it shall be added to, and collected <br/>
<a id="pl.42.9"></a><var>42.9</var>with and as part of, the general, real, and personal property taxes, with like penalties and <br/>
<a id="pl.42.10"></a><var>42.10</var>interest, in case of nonpayment and default, and all provisions of law in respect to the <br/>
<a id="pl.42.11"></a><var>42.11</var>levy, collection, and enforcement of other taxes shall, so far as applicable, be followed in <br/>
<a id="pl.42.12"></a><var>42.12</var>respect of these taxes. All of these taxes, penalties, and interest, when collected, shall be <br/>
<a id="pl.42.13"></a><var>42.13</var>paid to the city treasurer of the city in which is located the museum, gallery, or school <br/>
<a id="pl.42.14"></a><var>42.14</var>of arts or crafts and credited to a fund to be known as the park museum fund, and shall <br/>
<a id="pl.42.15"></a><var>42.15</var>be used only for the purposes specified in sections 
         <statute_ref>450.23</statute_ref> to 
         <statute_ref>450.25</statute_ref>. Any part of the <br/>
<a id="pl.42.16"></a><var>42.16</var>proceeds of the levy not expended for the purposes specified in section 
         <statute_ref>450.24</statute_ref> may be <br/>
<a id="pl.42.17"></a><var>42.17</var>used for the erection of new buildings for the same purposes.<br/>
<br/>
<a id="bill.0.71.0"></a><a id="pl.42.18"></a><var>42.18</var>    Sec. 71. Minnesota Statutes 2010, section 458A.10, is amended to read:<br/>
<a id="pl.42.19"></a><var>42.19</var><b>458A.10 PROPERTY TAX.</b><br/>
<a id="pl.42.20"></a><var>42.20</var>The commission shall annually levy a tax not to exceed 0.12089 percent of estimated <br/>
<a id="pl.42.21"></a><var>42.21</var>market value on all the taxable property in the transit area at a rate sufficient to produce <br/>
<a id="pl.42.22"></a><var>42.22</var>an amount necessary for the purposes of sections 
         <statute_ref>458A.01</statute_ref> to 
         <statute_ref>458A.15</statute_ref>, other than the <br/>
<a id="pl.42.23"></a><var>42.23</var>payment of principal and interest due on any revenue bonds issued pursuant to section <br/>
<statute_ref><a id="pl.42.24"></a><var>42.24</var>458A.05
         </statute_ref>. Property taxes levied under this section shall be certified by the commission to <br/>
<a id="pl.42.25"></a><var>42.25</var>the county auditors of the transit area, extended, assessed, and collected in the manner <br/>
<a id="pl.42.26"></a><var>42.26</var>provided by law for the property taxes levied by the governing bodies of cities. The <br/>
<a id="pl.42.27"></a><var>42.27</var>proceeds of the taxes levied under this section shall be remitted by the respective county <br/>
<a id="pl.42.28"></a><var>42.28</var>treasurers to the treasurer of the commission, who shall credit the same to the funds of <br/>
<a id="pl.42.29"></a><var>42.29</var>the commission for use for the purposes of sections 
         <statute_ref>458A.01</statute_ref> to 
         <statute_ref>458A.15</statute_ref> subject to any <br/>
<a id="pl.42.30"></a><var>42.30</var>applicable pledges or limitations on account of tax anticipation certificates or other <br/>
<a id="pl.42.31"></a><var>42.31</var>specific purposes. At any time after making a tax levy under this section and certifying <br/>
<a id="pl.42.32"></a><var>42.32</var>it to the county auditors, the commission may issue general obligation certificates of <br/>
<a id="pl.42.33"></a><var>42.33</var>indebtedness in anticipation of the collection of the taxes as provided by section 
         <statute_ref>412.261</statute_ref>.<br/>
<br/>
<a id="bill.0.72.0"></a><a id="pl.42.34"></a><var>42.34</var>    Sec. 72. Minnesota Statutes 2010, section 458A.31, subdivision 1, is amended to read:<br/>
<a id="pl.43.1"></a><var>43.1</var>    Subdivision 1. <b>Levy limit.</b> Notwithstanding anything to the contrary contained in <br/>
<a id="pl.43.2"></a><var>43.2</var>the charter of the city of Duluth, any ordinance thereof, or any statute applicable thereto, <br/>
<a id="pl.43.3"></a><var>43.3</var>limiting the amount levied in any one year for general or special purposes, the city council <br/>
<a id="pl.43.4"></a><var>43.4</var>of the city of Duluth shall each year levy a tax in an amount not to exceed 0.07253 <br/>
<a id="pl.43.5"></a><var>43.5</var>percent of taxable estimated market value, by ordinance. An ordinance fixing the levy <br/>
<a id="pl.43.6"></a><var>43.6</var>shall take effect immediately upon its passage and approval. The proceeds of the levy <br/>
<a id="pl.43.7"></a><var>43.7</var>shall be paid into the city treasury and deposited in the operating fund provided for in <br/>
<a id="pl.43.8"></a><var>43.8</var>section 
         <statute_ref>458A.24, subdivision 3</statute_ref>.<br/>
<br/>
<a id="bill.0.73.0"></a><a id="pl.43.9"></a><var>43.9</var>    Sec. 73. Minnesota Statutes 2010, section 465.04, is amended to read:<br/>
<a id="pl.43.10"></a><var>43.10</var><b>465.04 ACCEPTANCE OF GIFTS.</b><br/>
<a id="pl.43.11"></a><var>43.11</var>Cities of the second, third, or fourth class, having at any time a an estimated <br/>
<a id="pl.43.12"></a><var>43.12</var>market value of not more than $41,000,000, exclusive of money and credits, as officially <br/>
<a id="pl.43.13"></a><var>43.13</var>equalized by the commissioner of revenue, either under home rule charter or under the <br/>
<a id="pl.43.14"></a><var>43.14</var>laws of this state, in addition to all other powers possessed by them, hereby are authorized <br/>
<a id="pl.43.15"></a><var>43.15</var>and empowered to receive and accept gifts and donations for the use and benefit of <br/>
<a id="pl.43.16"></a><var>43.16</var>such cities and the inhabitants thereof upon terms and conditions to be approved by the <br/>
<a id="pl.43.17"></a><var>43.17</var>governing bodies of such cities; and such cities are authorized to comply with and perform <br/>
<a id="pl.43.18"></a><var>43.18</var>such terms and conditions, which may include payment to the donor or donors of interest <br/>
<a id="pl.43.19"></a><var>43.19</var>on the value of the gift at not exceeding five percent per annum payable annually or <br/>
<a id="pl.43.20"></a><var>43.20</var>semiannually, during the remainder of the natural life or lives of such donor or donors.<br/>
<br/>
<a id="bill.0.74.0"></a><a id="pl.43.21"></a><var>43.21</var>    Sec. 74. Minnesota Statutes 2010, section 469.033, subdivision 6, is amended to read:<br/>
<a id="pl.43.22"></a><var>43.22</var>    Subd. 6. <b>Operation area as taxing district, special tax.</b> All of the territory <br/>
<a id="pl.43.23"></a><var>43.23</var>included within the area of operation of any authority shall constitute a taxing district for <br/>
<a id="pl.43.24"></a><var>43.24</var>the purpose of levying and collecting special benefit taxes as provided in this subdivision. <br/>
<a id="pl.43.25"></a><var>43.25</var>All of the taxable property, both real and personal, within that taxing district shall be <br/>
<a id="pl.43.26"></a><var>43.26</var>deemed to be benefited by projects to the extent of the special taxes levied under this <br/>
<a id="pl.43.27"></a><var>43.27</var>subdivision. Subject to the consent by resolution of the governing body of the city in and <br/>
<a id="pl.43.28"></a><var>43.28</var>for which it was created, an authority may levy a tax upon all taxable property within that <br/>
<a id="pl.43.29"></a><var>43.29</var>taxing district. The tax shall be extended, spread, and included with and as a part of <br/>
<a id="pl.43.30"></a><var>43.30</var>the general taxes for state, county, and municipal purposes by the county auditor, to be <br/>
<a id="pl.43.31"></a><var>43.31</var>collected and enforced therewith, together with the penalty, interest, and costs. As the tax, <br/>
<a id="pl.43.32"></a><var>43.32</var>including any penalties, interest, and costs, is collected by the county treasurer it shall be <br/>
<a id="pl.43.33"></a><var>43.33</var>accumulated and kept in a separate fund to be known as the "housing and redevelopment <br/>
<a id="pl.43.34"></a><var>43.34</var>project fund." The money in the fund shall be turned over to the authority at the same time <br/>
<a id="pl.44.1"></a><var>44.1</var>and in the same manner that the tax collections for the city are turned over to the city, and <br/>
<a id="pl.44.2"></a><var>44.2</var>shall be expended only for the purposes of sections 
         <statute_ref>469.001</statute_ref> to 
         <statute_ref>469.047</statute_ref>. It shall be paid <br/>
<a id="pl.44.3"></a><var>44.3</var>out upon vouchers signed by the chair of the authority or an authorized representative. <br/>
<a id="pl.44.4"></a><var>44.4</var>The amount of the levy shall be an amount approved by the governing body of the city, but <br/>
<a id="pl.44.5"></a><var>44.5</var>shall not exceed 0.0185 percent of taxable estimated  market value. The authority shall <br/>
<a id="pl.44.6"></a><var>44.6</var>each year formulate and file a budget in accordance with the budget procedure of the city <br/>
<a id="pl.44.7"></a><var>44.7</var>in the same manner as required of executive departments of the city or, if no budgets are <br/>
<a id="pl.44.8"></a><var>44.8</var>required to be filed, by August 1. The amount of the tax levy for the following year shall <br/>
<a id="pl.44.9"></a><var>44.9</var>be based on that budget.<br/>
<br/>
<a id="bill.0.75.0"></a><a id="pl.44.10"></a><var>44.10</var>    Sec. 75. Minnesota Statutes 2010, section 469.034, subdivision 2, is amended to read:<br/>
<a id="pl.44.11"></a><var>44.11</var>    Subd. 2. <b>General obligation revenue bonds.</b> (a) An authority may pledge the <br/>
<a id="pl.44.12"></a><var>44.12</var>general obligation of the general jurisdiction governmental unit as additional security for <br/>
<a id="pl.44.13"></a><var>44.13</var>bonds payable from income or revenues of the project or the authority. The authority <br/>
<a id="pl.44.14"></a><var>44.14</var>must find that the pledged revenues will equal or exceed 110 percent of the principal and <br/>
<a id="pl.44.15"></a><var>44.15</var>interest due on the bonds for each year. The proceeds of the bonds must be used for a <br/>
<a id="pl.44.16"></a><var>44.16</var>qualified housing development project or projects. The obligations must be issued and <br/>
<a id="pl.44.17"></a><var>44.17</var>sold in the manner and following the procedures provided by chapter 475, except the <br/>
<a id="pl.44.18"></a><var>44.18</var>obligations are not subject to approval by the electors, and the maturities may extend to <br/>
<a id="pl.44.19"></a><var>44.19</var>not more than 35 years for obligations sold to finance housing for the elderly and 40 years <br/>
<a id="pl.44.20"></a><var>44.20</var>for other obligations issued under this subdivision. The authority is the municipality for <br/>
<a id="pl.44.21"></a><var>44.21</var>purposes of chapter 475.<br/>
<a id="pl.44.22"></a><var>44.22</var>(b) The principal amount of the issue must be approved by the governing body of <br/>
<a id="pl.44.23"></a><var>44.23</var>the general jurisdiction governmental unit whose general obligation is pledged. Public <br/>
<a id="pl.44.24"></a><var>44.24</var>hearings must be held on issuance of the obligations by both the authority and the general <br/>
<a id="pl.44.25"></a><var>44.25</var>jurisdiction governmental unit. The hearings must be held at least 15 days, but not more <br/>
<a id="pl.44.26"></a><var>44.26</var>than 120 days, before the sale of the obligations.<br/>
<a id="pl.44.27"></a><var>44.27</var>(c) The maximum amount of general obligation bonds that may be issued and <br/>
<a id="pl.44.28"></a><var>44.28</var>outstanding under this section equals the greater of (1) one-half of one percent of the <br/>
<a id="pl.44.29"></a><var>44.29</var>taxable estimated market value of the general jurisdiction governmental unit whose <br/>
<a id="pl.44.30"></a><var>44.30</var>general obligation is pledged, or (2) $3,000,000. In the case of county or multicounty <br/>
<a id="pl.44.31"></a><var>44.31</var>general obligation bonds, the outstanding general obligation bonds of all cities in the <br/>
<a id="pl.44.32"></a><var>44.32</var>county or counties issued under this subdivision must be added in calculating the limit <br/>
<a id="pl.44.33"></a><var>44.33</var>under clause (1).<br/>
<a id="pl.44.34"></a><var>44.34</var>(d) "General jurisdiction governmental unit" means the city in which the housing <br/>
<a id="pl.44.35"></a><var>44.35</var>development project is located. In the case of a county or multicounty authority, the <br/>
<a id="pl.45.1"></a><var>45.1</var>county or counties may act as the general jurisdiction governmental unit. In the case of <br/>
<a id="pl.45.2"></a><var>45.2</var>a multicounty authority, the pledge of the general obligation is a pledge of a tax on the <br/>
<a id="pl.45.3"></a><var>45.3</var>taxable property in each of the counties.<br/>
<a id="pl.45.4"></a><var>45.4</var>(e) "Qualified housing development project" means a housing development project <br/>
<a id="pl.45.5"></a><var>45.5</var>providing housing either for the elderly or for individuals and families with incomes not <br/>
<a id="pl.45.6"></a><var>45.6</var>greater than 80 percent of the median family income as estimated by the United States <br/>
<a id="pl.45.7"></a><var>45.7</var>Department of Housing and Urban Development for the standard metropolitan statistical <br/>
<a id="pl.45.8"></a><var>45.8</var>area or the nonmetropolitan county in which the project is located. The project must be <br/>
<a id="pl.45.9"></a><var>45.9</var>owned for the term of the bonds either by the authority or by a limited partnership or other <br/>
<a id="pl.45.10"></a><var>45.10</var>entity in which the authority or another entity under the sole control of the authority is <br/>
<a id="pl.45.11"></a><var>45.11</var>the sole general partner and the partnership or other entity must receive (1) an allocation <br/>
<a id="pl.45.12"></a><var>45.12</var>from the Department of Management and Budget or an entitlement issuer of tax-exempt <br/>
<a id="pl.45.13"></a><var>45.13</var>bonding authority for the project and a preliminary determination by the Minnesota <br/>
<a id="pl.45.14"></a><var>45.14</var>Housing Finance Agency or the applicable suballocator of tax credits that the project <br/>
<a id="pl.45.15"></a><var>45.15</var>will qualify for four percent low-income housing tax credits or (2) a reservation of nine <br/>
<a id="pl.45.16"></a><var>45.16</var>percent low-income housing tax credits from the Minnesota Housing Finance Agency or a <br/>
<a id="pl.45.17"></a><var>45.17</var>suballocator of tax credits for the project. A qualified housing development project may <br/>
<a id="pl.45.18"></a><var>45.18</var>admit nonelderly individuals and families with higher incomes if:<br/>
<a id="pl.45.19"></a><var>45.19</var>(1) three years have passed since initial occupancy;<br/>
<a id="pl.45.20"></a><var>45.20</var>(2) the authority finds the project is experiencing unanticipated vacancies resulting in <br/>
<a id="pl.45.21"></a><var>45.21</var>insufficient revenues, because of changes in population or other unforeseen circumstances <br/>
<a id="pl.45.22"></a><var>45.22</var>that occurred after the initial finding of adequate revenues; and<br/>
<a id="pl.45.23"></a><var>45.23</var>(3) the authority finds a tax levy or payment from general assets of the general <br/>
<a id="pl.45.24"></a><var>45.24</var>jurisdiction governmental unit will be necessary to pay debt service on the bonds if higher <br/>
<a id="pl.45.25"></a><var>45.25</var>income individuals or families are not admitted.<br/>
<a id="pl.45.26"></a><var>45.26</var>(f) The authority may issue bonds to refund bonds issued under this subdivision in <br/>
<a id="pl.45.27"></a><var>45.27</var>accordance with section 
         <statute_ref>475.67</statute_ref>. The finding of the adequacy of pledged revenues required <br/>
<a id="pl.45.28"></a><var>45.28</var>by paragraph (a) and the public hearing required by paragraph (b) shall not apply to the <br/>
<a id="pl.45.29"></a><var>45.29</var>issuance of refunding bonds. This paragraph applies to refunding bonds issued on and <br/>
<a id="pl.45.30"></a><var>45.30</var>after July 1, 1992.<br/>
<br/>
<a id="bill.0.76.0"></a><a id="pl.45.31"></a><var>45.31</var>    Sec. 76. Minnesota Statutes 2010, section 469.053, subdivision 4, is amended to read:<br/>
<a id="pl.45.32"></a><var>45.32</var>    Subd. 4. <b>Mandatory city levy.</b> A city shall, at the request of the port authority, levy <br/>
<a id="pl.45.33"></a><var>45.33</var>a tax in any year for the benefit of the port authority. The tax must not exceed 0.01813 <br/>
<a id="pl.45.34"></a><var>45.34</var>percent of taxable estimated market value. The amount levied must be paid by the city <br/>
<a id="pl.45.35"></a><var>45.35</var>treasurer to the treasurer of the port authority, to be spent by the authority.<br/>
<br/>
<a id="bill.0.77.0"></a><a id="pl.46.1"></a><var>46.1</var>    Sec. 77. Minnesota Statutes 2010, section 469.053, subdivision 4a, is amended to read:<br/>
<a id="pl.46.2"></a><var>46.2</var>    Subd. 4a. <b>Seaway port authority levy.</b> A levy made under this subdivision shall <br/>
<a id="pl.46.3"></a><var>46.3</var>replace the mandatory city levy under subdivision 4. A seaway port authority is a special <br/>
<a id="pl.46.4"></a><var>46.4</var>taxing district under section 
         <statute_ref>275.066</statute_ref> and may levy a tax in any year for the benefit of the <br/>
<a id="pl.46.5"></a><var>46.5</var>seaway port authority. The tax must not exceed 0.01813 percent of taxable estimated <br/>
<a id="pl.46.6"></a><var>46.6</var>market value. The county auditor shall distribute the proceeds of the property tax levy to <br/>
<a id="pl.46.7"></a><var>46.7</var>the seaway port authority.<br/>
<br/>
<a id="bill.0.78.0"></a><a id="pl.46.8"></a><var>46.8</var>    Sec. 78. Minnesota Statutes 2010, section 469.053, subdivision 6, is amended to read:<br/>
<a id="pl.46.9"></a><var>46.9</var>    Subd. 6. <b>Discretionary city levy.</b> Upon request of a port authority, the port <br/>
<a id="pl.46.10"></a><var>46.10</var>authority's city may levy a tax to be spent by and for its port authority. The tax must <br/>
<a id="pl.46.11"></a><var>46.11</var>enable the port authority to carry out efficiently and in the public interest sections 
         <statute_ref>469.048</statute_ref> <br/>
<a id="pl.46.12"></a><var>46.12</var>to 
         <statute_ref>469.068</statute_ref> to create and develop industrial development districts. The levy must not be <br/>
<a id="pl.46.13"></a><var>46.13</var>more than 0.00282 percent of taxable estimated market value. The county treasurer shall <br/>
<a id="pl.46.14"></a><var>46.14</var>pay the proceeds of the tax to the port authority treasurer. The money may be spent by <br/>
<a id="pl.46.15"></a><var>46.15</var>the authority in performance of its duties to create and develop industrial development <br/>
<a id="pl.46.16"></a><var>46.16</var>districts. In spending the money the authority must judge what best serves the public <br/>
<a id="pl.46.17"></a><var>46.17</var>interest. The levy in this subdivision is in addition to the levy in subdivision 4.<br/>
<br/>
<a id="bill.0.79.0"></a><a id="pl.46.18"></a><var>46.18</var>    Sec. 79. Minnesota Statutes 2010, section 469.107, subdivision 1, is amended to read:<br/>
<a id="pl.46.19"></a><var>46.19</var>    Subdivision 1. <b>City tax levy.</b> A city may, at the request of the authority, levy a tax in <br/>
<a id="pl.46.20"></a><var>46.20</var>any year for the benefit of the authority. The tax must be not more than 0.01813 percent of <br/>
<a id="pl.46.21"></a><var>46.21</var>taxable estimated market value. The amount levied must be paid by the city treasurer to <br/>
<a id="pl.46.22"></a><var>46.22</var>the treasurer of the authority, to be spent by the authority.<br/>
<br/>
<a id="bill.0.80.0"></a><a id="pl.46.23"></a><var>46.23</var>    Sec. 80. Minnesota Statutes 2010, section 469.177, subdivision 1, is amended to read:<br/>
<a id="pl.46.24"></a><var>46.24</var>    Subdivision 1. <b>Original net tax capacity.</b> (a) Upon or after adoption of a tax <br/>
<a id="pl.46.25"></a><var>46.25</var>increment financing plan, the auditor of any county in which the district is situated shall, <br/>
<a id="pl.46.26"></a><var>46.26</var>upon request of the authority, certify the original net tax capacity of the tax increment <br/>
<a id="pl.46.27"></a><var>46.27</var>financing district and that portion of the district overlying any subdistrict as described in <br/>
<a id="pl.46.28"></a><var>46.28</var>the tax increment financing plan and shall certify in each year thereafter the amount by <br/>
<a id="pl.46.29"></a><var>46.29</var>which the original net tax capacity has increased or decreased as a result of a change in tax <br/>
<a id="pl.46.30"></a><var>46.30</var>exempt status of property within the district and any subdistrict, reduction or enlargement <br/>
<a id="pl.46.31"></a><var>46.31</var>of the district or changes pursuant to subdivision 4. The auditor shall certify the amount <br/>
<a id="pl.46.32"></a><var>46.32</var>within 30 days after receipt of the request and sufficient information to identify the parcels <br/>
<a id="pl.47.1"></a><var>47.1</var>included in the district. The certification relates to the taxes payable year as provided in <br/>
<a id="pl.47.2"></a><var>47.2</var>subdivision 6.<br/>
<a id="pl.47.3"></a><var>47.3</var>    (b) If the classification under section 
         <statute_ref>273.13</statute_ref> of property located in a district changes <br/>
<a id="pl.47.4"></a><var>47.4</var>to a classification that has a different assessment ratio, the original net tax capacity of that <br/>
<a id="pl.47.5"></a><var>47.5</var>property must be redetermined at the time when its use is changed as if the property had <br/>
<a id="pl.47.6"></a><var>47.6</var>originally been classified in the same class in which it is classified after its use is changed.<br/>
<a id="pl.47.7"></a><var>47.7</var>    (c) The amount to be added to the original net tax capacity of the district as a result <br/>
<a id="pl.47.8"></a><var>47.8</var>of previously tax exempt real property within the district becoming taxable equals the net <br/>
<a id="pl.47.9"></a><var>47.9</var>tax capacity of the real property as most recently assessed pursuant to section 
         <statute_ref>273.18</statute_ref> or, if <br/>
<a id="pl.47.10"></a><var>47.10</var>that assessment was made more than one year prior to the date of title transfer rendering <br/>
<a id="pl.47.11"></a><var>47.11</var>the property taxable, the net tax capacity assessed by the assessor at the time of the <br/>
<a id="pl.47.12"></a><var>47.12</var>transfer. If improvements are made to tax exempt property after the municipality approves <br/>
<a id="pl.47.13"></a><var>47.13</var>the district and before the parcel becomes taxable, the assessor shall, at the request of <br/>
<a id="pl.47.14"></a><var>47.14</var>the authority, separately assess the estimated market value of the improvements. If the <br/>
<a id="pl.47.15"></a><var>47.15</var>property becomes taxable, the county auditor shall add to original net tax capacity, the net <br/>
<a id="pl.47.16"></a><var>47.16</var>tax capacity of the parcel, excluding the separately assessed improvements. If substantial <br/>
<a id="pl.47.17"></a><var>47.17</var>taxable improvements were made to a parcel after certification of the district and if the <br/>
<a id="pl.47.18"></a><var>47.18</var>property later becomes tax exempt, in whole or part, as a result of the authority acquiring <br/>
<a id="pl.47.19"></a><var>47.19</var>the property through foreclosure or exercise of remedies under a lease or other revenue <br/>
<a id="pl.47.20"></a><var>47.20</var>agreement or as a result of tax forfeiture, the amount to be added to the original net tax <br/>
<a id="pl.47.21"></a><var>47.21</var>capacity of the district as a result of the property again becoming taxable is the amount <br/>
<a id="pl.47.22"></a><var>47.22</var>of the parcel's value that was included in original net tax capacity when the parcel was <br/>
<a id="pl.47.23"></a><var>47.23</var>first certified. The amount to be added to the original net tax capacity of the district as a <br/>
<a id="pl.47.24"></a><var>47.24</var>result of enlargements equals the net tax capacity of the added real property as most <br/>
<a id="pl.47.25"></a><var>47.25</var>recently certified by the commissioner of revenue as of the date of modification of the tax <br/>
<a id="pl.47.26"></a><var>47.26</var>increment financing plan pursuant to section 
         <statute_ref>469.175, subdivision 4</statute_ref>.<br/>
<a id="pl.47.27"></a><var>47.27</var>    (d) If the net tax capacity of a property increases because the property no longer <br/>
<a id="pl.47.28"></a><var>47.28</var>qualifies under the Minnesota Agricultural Property Tax Law, section 
         <statute_ref>273.111</statute_ref>; the <br/>
<a id="pl.47.29"></a><var>47.29</var>Minnesota Open Space Property Tax Law, section 
         <statute_ref>273.112</statute_ref>; or the Metropolitan <br/>
<a id="pl.47.30"></a><var>47.30</var>Agricultural Preserves Act, chapter 473H, or because platted, unimproved property is <br/>
<a id="pl.47.31"></a><var>47.31</var>improved or market value is increased after approval of the plat under section 
         <statute_ref>273.11, <br/>
<a id="pl.47.32"></a><var>47.32</var>subdivision 14
</statute_ref>, 14a, or 14b, the increase in net tax capacity must be added to the original <br/>
<a id="pl.47.33"></a><var>47.33</var>net tax capacity. If the net tax capacity of a property increases because the property <br/>
<a id="pl.47.34"></a><var>47.34</var>no longer qualifies for the homestead market value exclusion under section 273.13, <br/>
<a id="pl.47.35"></a><var>47.35</var>subdivision 35, the increase in net tax capacity must be added to the original net tax <br/>
<a id="pl.48.1"></a><var>48.1</var>capacity if the original construction of the affected home was completed before the date <br/>
<a id="pl.48.2"></a><var>48.2</var>the assessor certified the original net tax capacity of the district.<br/>
<a id="pl.48.3"></a><var>48.3</var>    (e) The amount to be subtracted from the original net tax capacity of the district as a <br/>
<a id="pl.48.4"></a><var>48.4</var>result of previously taxable real property within the district becoming tax exempt or <br/>
<a id="pl.48.5"></a><var>48.5</var>qualifying in whole or part for an exclusion from taxable market value, or a reduction in <br/>
<a id="pl.48.6"></a><var>48.6</var>the geographic area of the district, shall be the amount of original net tax capacity initially <br/>
<a id="pl.48.7"></a><var>48.7</var>attributed to the property becoming tax exempt, being excluded from taxable market <br/>
<a id="pl.48.8"></a><var>48.8</var>value, or being removed from the district. If the net tax capacity of property located within <br/>
<a id="pl.48.9"></a><var>48.9</var>the tax increment financing district is reduced by reason of a court-ordered abatement, <br/>
<a id="pl.48.10"></a><var>48.10</var>stipulation agreement, voluntary abatement made by the assessor or auditor or by order <br/>
<a id="pl.48.11"></a><var>48.11</var>of the commissioner of revenue, the reduction shall be applied to the original net tax <br/>
<a id="pl.48.12"></a><var>48.12</var>capacity of the district when the property upon which the abatement is made has not been <br/>
<a id="pl.48.13"></a><var>48.13</var>improved since the date of certification of the district and to the captured net tax capacity <br/>
<a id="pl.48.14"></a><var>48.14</var>of the district in each year thereafter when the abatement relates to improvements made <br/>
<a id="pl.48.15"></a><var>48.15</var>after the date of certification. The county auditor may specify reasonable form and content <br/>
<a id="pl.48.16"></a><var>48.16</var>of the request for certification of the authority and any modification thereof pursuant to <br/>
<a id="pl.48.17"></a><var>48.17</var>section 
         <statute_ref>469.175, subdivision 4</statute_ref>.<br/>
<a id="pl.48.18"></a><var>48.18</var>    (f) If a parcel of property contained a substandard building or improvements <br/>
<a id="pl.48.19"></a><var>48.19</var>described in section 
         <statute_ref>469.174, subdivision 10</statute_ref>, paragraph (e), that were demolished or <br/>
<a id="pl.48.20"></a><var>48.20</var>removed and if the authority elects to treat the parcel as occupied by a substandard <br/>
<a id="pl.48.21"></a><var>48.21</var>building under section 
         <statute_ref>469.174, subdivision 10</statute_ref>, paragraph (b), or by improvements under <br/>
<a id="pl.48.22"></a><var>48.22</var>section 
         <statute_ref>469.174, subdivision 10</statute_ref>, paragraph (e), the auditor shall certify the original net tax <br/>
<a id="pl.48.23"></a><var>48.23</var>capacity of the parcel using the greater of (1) the current net tax capacity of the parcel, or <br/>
<a id="pl.48.24"></a><var>48.24</var>(2) the estimated market value of the parcel for the year in which the building or other <br/>
<a id="pl.48.25"></a><var>48.25</var>improvements were demolished or removed, but applying the class rates for the current <br/>
<a id="pl.48.26"></a><var>48.26</var>year.<br/>
<a id="pl.48.27"></a><var>48.27</var>    (g) For a redevelopment district qualifying under section 
         <statute_ref>469.174, subdivision 10</statute_ref>, <br/>
<a id="pl.48.28"></a><var>48.28</var>paragraph (a), clause (4), as a qualified disaster area, the auditor shall certify the value of <br/>
<a id="pl.48.29"></a><var>48.29</var>the land as the original tax capacity for any parcel in the district that contains a building <br/>
<a id="pl.48.30"></a><var>48.30</var>that suffered substantial damage as a result of the disaster or emergency.<br/>
<a id="pl.48.31"></a><var>48.31</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment <br/>
<a id="pl.48.32"></a><var>48.32</var>and applies to all districts, regardless of when the request for certification was made, and <br/>
<a id="pl.48.33"></a><var>48.33</var>to computation of increment beginning with taxes payable in 2013, provided that the <br/>
<a id="pl.48.34"></a><var>48.34</var>adjustments to original tax capacity required by this section apply only to exclusions <br/>
<a id="pl.48.35"></a><var>48.35</var>that reduced taxable market value beginning with taxes payable in 2012 or thereafter, <br/>
<a id="pl.48.36"></a><var>48.36</var>regardless of when the law authorizing the exclusion became effective.<br/>
<br/>
<a id="bill.0.81.0"></a><a id="pl.49.1"></a><var>49.1</var>    Sec. 81. Minnesota Statutes 2010, section 469.180, subdivision 2, is amended to read:<br/>
<a id="pl.49.2"></a><var>49.2</var>    Subd. 2. <b>Tax levies.</b> Notwithstanding any law, the county board of any county may <br/>
<a id="pl.49.3"></a><var>49.3</var>appropriate from the general revenue fund a sum not to exceed a county levy of 0.00080 <br/>
<a id="pl.49.4"></a><var>49.4</var>percent of taxable estimated market value to carry out the purposes of this section.<br/>
<br/>
<a id="bill.0.82.0"></a><a id="pl.49.5"></a><var>49.5</var>    Sec. 82. Minnesota Statutes 2010, section 469.187, is amended to read:<br/>
<a id="pl.49.6"></a><var>49.6</var><b>469.187 FIRST CLASS CITY SPENDING FOR PUBLICITY; PUBLICITY </b><br/>
<a id="pl.49.7"></a><var>49.7</var><b>BOARD.</b><br/>
<a id="pl.49.8"></a><var>49.8</var>Any city of the first class may expend money for city publicity purposes. The city <br/>
<a id="pl.49.9"></a><var>49.9</var>may levy a tax, not exceeding 0.00080 percent of taxable estimated market value. The <br/>
<a id="pl.49.10"></a><var>49.10</var>proceeds of the levy shall be expended in the manner and for the city publicity purposes <br/>
<a id="pl.49.11"></a><var>49.11</var>the council directs. The council may establish and provide for a publicity board or bureau <br/>
<a id="pl.49.12"></a><var>49.12</var>to administer the fund, subject to the conditions and limitations the council prescribes <br/>
<a id="pl.49.13"></a><var>49.13</var>by ordinance.<br/>
<br/>
<a id="bill.0.83.0"></a><a id="pl.49.14"></a><var>49.14</var>    Sec. 83. Minnesota Statutes 2010, section 469.206, is amended to read:<br/>
<a id="pl.49.15"></a><var>49.15</var><b>469.206 HAZARDOUS PROPERTY PENALTY.</b><br/>
<a id="pl.49.16"></a><var>49.16</var>A city may assess a penalty up to one percent of the estimated market value of <br/>
<a id="pl.49.17"></a><var>49.17</var>real property, including any building located within the city that the city determines to <br/>
<a id="pl.49.18"></a><var>49.18</var>be hazardous as defined in section 
         <statute_ref>463.15, subdivision 3</statute_ref>. The city shall send a written <br/>
<a id="pl.49.19"></a><var>49.19</var>notice to the address to which the property tax statement is sent at least 90 days before it <br/>
<a id="pl.49.20"></a><var>49.20</var>may assess the penalty. If the owner of the property has not paid the penalty or fixed the <br/>
<a id="pl.49.21"></a><var>49.21</var>property within 90 days after receiving notice of the penalty, the penalty is considered <br/>
<a id="pl.49.22"></a><var>49.22</var>delinquent and is increased by 25 percent each 60 days the penalty is not paid and the <br/>
<a id="pl.49.23"></a><var>49.23</var>property remains hazardous. For the purposes of this section, a penalty that is delinquent <br/>
<a id="pl.49.24"></a><var>49.24</var>is considered a delinquent property tax and subject to chapters 279, 280, and 281, in the <br/>
<a id="pl.49.25"></a><var>49.25</var>same manner as delinquent property taxes.<br/>
<br/>
<a id="bill.0.84.0"></a><a id="pl.49.26"></a><var>49.26</var>    Sec. 84. Minnesota Statutes 2010, section 471.24, is amended to read:<br/>
<a id="pl.49.27"></a><var>49.27</var><b>471.24 TOWNS, STATUTORY CITIES; JOINT MAINTENANCE OF </b><br/>
<a id="pl.49.28"></a><var>49.28</var><b>CEMETERY.</b><br/>
<a id="pl.49.29"></a><var>49.29</var>Where a statutory city or town owns and maintains an established cemetery or burial <br/>
<a id="pl.49.30"></a><var>49.30</var>ground, either within or without the municipal limits, the statutory city or town may, by <br/>
<a id="pl.49.31"></a><var>49.31</var>mutual agreement with contiguous statutory cities and towns, each having a an estimated <br/>
<a id="pl.49.32"></a><var>49.32</var>market value of not less than $2,000,000, join together in the maintenance of such public <br/>
<a id="pl.50.1"></a><var>50.1</var>cemetery or burial ground for the use of the inhabitants of each of such municipalities; and <br/>
<a id="pl.50.2"></a><var>50.2</var>each such municipality is hereby authorized, by action of its council or governing body, <br/>
<a id="pl.50.3"></a><var>50.3</var>to levy a tax or make an appropriation for the annual support and maintenance of such <br/>
<a id="pl.50.4"></a><var>50.4</var>cemetery or burial ground; provided, the amount thus appropriated by each municipality <br/>
<a id="pl.50.5"></a><var>50.5</var>shall not exceed a total of $10,000 in any one year.<br/>
<br/>
<a id="bill.0.85.0"></a><a id="pl.50.6"></a><var>50.6</var>    Sec. 85. Minnesota Statutes 2010, section 471.571, subdivision 1, is amended to read:<br/>
<a id="pl.50.7"></a><var>50.7</var>    Subdivision 1. <b>Application.</b> This section applies to each city in which the net tax <br/>
<a id="pl.50.8"></a><var>50.8</var>capacity of real and personal property consists in part of iron ore or lands containing <br/>
<a id="pl.50.9"></a><var>50.9</var>taconite or semitaconite and in which the total taxable estimated market value of real <br/>
<a id="pl.50.10"></a><var>50.10</var>and personal property exceeds $2,500,000.<br/>
<br/>
<a id="bill.0.86.0"></a><a id="pl.50.11"></a><var>50.11</var>    Sec. 86. Minnesota Statutes 2010, section 471.571, subdivision 2, is amended to read:<br/>
<a id="pl.50.12"></a><var>50.12</var>    Subd. 2. <b>Creation of fund, tax levy.</b> The governing body of the city may create a <br/>
<a id="pl.50.13"></a><var>50.13</var>permanent improvement and replacement fund to be maintained by an annual tax levy. <br/>
<a id="pl.50.14"></a><var>50.14</var>The governing body may levy a tax in excess of any charter limitation for the support of <br/>
<a id="pl.50.15"></a><var>50.15</var>the permanent improvement and replacement fund, but not exceeding the following:<br/>
<a id="pl.50.16"></a><var>50.16</var>(a) in cities having a population of not more than 500 inhabitants, the lesser of $20 <br/>
<a id="pl.50.17"></a><var>50.17</var>per capita or 0.08059 percent of taxable estimated market value;<br/>
<a id="pl.50.18"></a><var>50.18</var>(b) in cities having a population of more than 500 and less than 2500 2,500, the <br/>
<a id="pl.50.19"></a><var>50.19</var>greater of $12.50 per capita or $10,000 but not exceeding 0.08059 percent of taxable <br/>
<a id="pl.50.20"></a><var>50.20</var>estimated market value;<br/>
<a id="pl.50.21"></a><var>50.21</var>(c) in cities having a population of more than 2500 2,500 or more inhabitants, <br/>
<a id="pl.50.22"></a><var>50.22</var>the greater of $10 per capita or $31,500 but not exceeding 0.08059 percent of taxable <br/>
<a id="pl.50.23"></a><var>50.23</var>estimated market value.<br/>
<br/>
<a id="bill.0.87.0"></a><a id="pl.50.24"></a><var>50.24</var>    Sec. 87. Minnesota Statutes 2010, section 471.73, is amended to read:<br/>
<a id="pl.50.25"></a><var>50.25</var><b>471.73 ACCEPTANCE OF PROVISIONS.</b><br/>
<a id="pl.50.26"></a><var>50.26</var>In the case of any city within the class specified in section 
<statute_ref>471.72</statute_ref> having a an <br/>
<a id="pl.50.27"></a><var>50.27</var>estimated  market value, as defined in section 
<statute_ref>471.72</statute_ref>, in excess of $37,000,000; and in the <br/>
<a id="pl.50.28"></a><var>50.28</var>case of any statutory city within such class having a an estimated market value, as defined <br/>
<a id="pl.50.29"></a><var>50.29</var>in section 
<statute_ref>471.72</statute_ref>, of less than $5,000,000; and in the case of any statutory city within such <br/>
<a id="pl.50.30"></a><var>50.30</var>class which is governed by Laws 1933, chapter 211, or Laws 1937, chapter 356; and in <br/>
<a id="pl.50.31"></a><var>50.31</var>the case of any statutory city within such class which is governed by Laws 1929, chapter <br/>
<a id="pl.50.32"></a><var>50.32</var>208, and has a an estimated market value of less than $83,000,000; and in the case of <br/>
<a id="pl.50.33"></a><var>50.33</var>any school district within such class having a an estimated market value, as defined in <br/>
<a id="pl.51.1"></a><var>51.1</var>section 
<statute_ref>471.72</statute_ref>, of more than $54,000,000; and in the case of all towns within said class; <br/>
<a id="pl.51.2"></a><var>51.2</var>sections 
         <statute_ref>471.71</statute_ref> to 
         <statute_ref>471.83</statute_ref> apply only if the governing body of the city or statutory city, the <br/>
<a id="pl.51.3"></a><var>51.3</var>board of the school district, or the town board of the town shall have adopted a resolution <br/>
<a id="pl.51.4"></a><var>51.4</var>determining to issue bonds under the provisions of sections 
         <statute_ref>471.71</statute_ref> to 
         <statute_ref>471.83</statute_ref> or to go <br/>
<a id="pl.51.5"></a><var>51.5</var>upon a cash basis in accordance with the provisions thereof.<br/>
<br/>
<a id="bill.0.88.0"></a><a id="pl.51.6"></a><var>51.6</var>    Sec. 88. Minnesota Statutes 2010, section 473.325, subdivision 2, is amended to read:<br/>
<a id="pl.51.7"></a><var>51.7</var>    Subd. 2. <b>Chapter 475 applies; exceptions.</b> The Metropolitan Council shall sell and <br/>
<a id="pl.51.8"></a><var>51.8</var>issue the bonds in the manner provided in chapter 475, and shall have the same powers <br/>
<a id="pl.51.9"></a><var>51.9</var>and duties as a municipality issuing bonds under that law, except that the approval of a <br/>
<a id="pl.51.10"></a><var>51.10</var>majority of the electors shall not be required and the net debt limitations shall not apply. <br/>
<a id="pl.51.11"></a><var>51.11</var>The terms of each series of bonds shall be fixed so that the amount of principal and interest <br/>
<a id="pl.51.12"></a><var>51.12</var>on all outstanding and undischarged bonds, together with the bonds proposed to be issued, <br/>
<a id="pl.51.13"></a><var>51.13</var>due in any year shall not exceed 0.01209 percent of estimated market value of all taxable <br/>
<a id="pl.51.14"></a><var>51.14</var>property in the metropolitan area as last finally equalized prior to a proposed issue. The <br/>
<a id="pl.51.15"></a><var>51.15</var>bonds shall be secured in accordance with section 
         <statute_ref>475.61, subdivision 1</statute_ref>, and any taxes <br/>
<a id="pl.51.16"></a><var>51.16</var>required for their payment shall be levied by the council, shall not affect the amount or rate <br/>
<a id="pl.51.17"></a><var>51.17</var>of taxes which may be levied by the council for other purposes, shall be spread against all <br/>
<a id="pl.51.18"></a><var>51.18</var>taxable property in the metropolitan area and shall not be subject to limitation as to rate or <br/>
<a id="pl.51.19"></a><var>51.19</var>amount. Any taxes certified by the council to the county auditors for collection shall be <br/>
<a id="pl.51.20"></a><var>51.20</var>reduced by the amount received by the council from the commissioner of management and <br/>
<a id="pl.51.21"></a><var>51.21</var>budget or the federal government for the purpose of paying the principal and interest on <br/>
<a id="pl.51.22"></a><var>51.22</var>bonds to which the levy relates. The council shall certify the fact and amount of all money <br/>
<a id="pl.51.23"></a><var>51.23</var>so received to the county auditors, and the auditors shall reduce the levies previously made <br/>
<a id="pl.51.24"></a><var>51.24</var>for the bonds in the manner and to the extent provided in section 
         <statute_ref>475.61, subdivision 3</statute_ref>.<br/>
<br/>
<a id="bill.0.89.0"></a><a id="pl.51.25"></a><var>51.25</var>    Sec. 89. Minnesota Statutes 2010, section 473.629, is amended to read:<br/>
<a id="pl.51.26"></a><var>51.26</var><b>473.629 VALUE OF PROPERTY FOR BOND ISSUES BY SCHOOL </b><br/>
<a id="pl.51.27"></a><var>51.27</var><b>DISTRICTS.</b><br/>
<a id="pl.51.28"></a><var>51.28</var>As to any lands to be detached from any school district under the provisions hereof <br/>
<a id="pl.51.29"></a><var>51.29</var>section 473.625, notwithstanding such prospective the detachment, the estimated market <br/>
<a id="pl.51.30"></a><var>51.30</var>value of such the detached lands and the net tax capacity of taxable properties now located <br/>
<a id="pl.51.31"></a><var>51.31</var>therein or thereon shall be and on the lands on the date of the detachment constitute <br/>
<a id="pl.51.32"></a><var>51.32</var>from and after the date of the enactment hereof a part of the estimated market value of <br/>
<a id="pl.51.33"></a><var>51.33</var>properties upon the basis of which such used to calculate the net debt limit of the school <br/>
<a id="pl.51.34"></a><var>51.34</var>district may issue its bonds,. The value of such the lands for such purpose to be and other <br/>
<a id="pl.52.1"></a><var>52.1</var>taxable properties for purposes of the school district's net debt limit are 33-1/3 percent of <br/>
<a id="pl.52.2"></a><var>52.2</var>the estimated market value thereof as determined and certified by said the assessor to said <br/>
<a id="pl.52.3"></a><var>52.3</var>the school district, and it shall be the duty of such the assessor annually on or before the <br/>
<a id="pl.52.4"></a><var>52.4</var>tenth day of October from and after the passage hereof, to so of each year, shall determine <br/>
<a id="pl.52.5"></a><var>52.5</var>and certify that value; provided, however, that the value of such the detached lands and <br/>
<a id="pl.52.6"></a><var>52.6</var>such taxable properties shall never exceed 20 percent of the estimated market value of <br/>
<a id="pl.52.7"></a><var>52.7</var>all properties constituting and making up the basis aforesaid used to calculate the net <br/>
<a id="pl.52.8"></a><var>52.8</var>debt limit of the school district.<br/>
<br/>
<a id="bill.0.90.0"></a><a id="pl.52.9"></a><var>52.9</var>    Sec. 90. Minnesota Statutes 2010, section 473.661, subdivision 3, is amended to read:<br/>
<a id="pl.52.10"></a><var>52.10</var>    Subd. 3. <b>Levy limit.</b> In any budget certified by the commissioners under this <br/>
<a id="pl.52.11"></a><var>52.11</var>section, the amount included for operation and maintenance shall not exceed an amount <br/>
<a id="pl.52.12"></a><var>52.12</var>which, when extended against the property taxable therefor under section 
         <statute_ref>473.621, <br/>
<a id="pl.52.13"></a><var>52.13</var>subdivision 5
         </statute_ref>, will require a levy at a rate of 0.00806 percent of estimated market value. <br/>
<a id="pl.52.14"></a><var>52.14</var>Taxes levied by the corporation shall not affect the amount or rate of taxes which may <br/>
<a id="pl.52.15"></a><var>52.15</var>be levied by any other local government unit within the metropolitan area under the <br/>
<a id="pl.52.16"></a><var>52.16</var>provisions of any charter.<br/>
<br/>
<a id="bill.0.91.0"></a><a id="pl.52.17"></a><var>52.17</var>    Sec. 91. Minnesota Statutes 2010, section 473.667, subdivision 9, is amended to read:<br/>
<a id="pl.52.18"></a><var>52.18</var>    Subd. 9. <b>Additional taxes.</b> Nothing herein shall prevent the commission from <br/>
<a id="pl.52.19"></a><var>52.19</var>levying a tax not to exceed 0.00121 percent of estimated market value on taxable property <br/>
<a id="pl.52.20"></a><var>52.20</var>within its taxing jurisdiction, in addition to any levies found necessary for the debt <br/>
<a id="pl.52.21"></a><var>52.21</var>service fund authorized by section 
         <statute_ref>473.671</statute_ref>. Nothing herein shall prevent the levy and <br/>
<a id="pl.52.22"></a><var>52.22</var>appropriation for purposes of the commission of any other tax on property or on any <br/>
<a id="pl.52.23"></a><var>52.23</var>income, transaction, or privilege, when and if authorized by law. All collections of any <br/>
<a id="pl.52.24"></a><var>52.24</var>taxes so levied shall be included in the revenues appropriated for the purposes referred <br/>
<a id="pl.52.25"></a><var>52.25</var>to in this section, unless otherwise provided in the law authorizing the levies; but no <br/>
<a id="pl.52.26"></a><var>52.26</var>covenant as to the continuance or as to the rate and amount of any such levy shall be made <br/>
<a id="pl.52.27"></a><var>52.27</var>with the holders of the commission's bonds unless specifically authorized by law.<br/>
<br/>
<a id="bill.0.92.0"></a><a id="pl.52.28"></a><var>52.28</var>    Sec. 92. Minnesota Statutes 2010, section 473.671, is amended to read:<br/>
<a id="pl.52.29"></a><var>52.29</var><b>473.671 LIMIT OF TAX LEVY.</b><br/>
<a id="pl.52.30"></a><var>52.30</var>The taxes levied against the property of the metropolitan area in any one year shall <br/>
<a id="pl.52.31"></a><var>52.31</var>not exceed 0.00806 percent of taxable estimated market value, exclusive of taxes levied <br/>
<a id="pl.52.32"></a><var>52.32</var>to pay the principal or interest on any bonds or indebtedness of the city issued under <br/>
<a id="pl.52.33"></a><var>52.33</var>Laws 1943, chapter 500, and exclusive of any taxes levied to pay the share of the city for <br/>
<a id="pl.53.1"></a><var>53.1</var>payments on bonded indebtedness of the corporation provided for in Laws 1943, chapter <br/>
<a id="pl.53.2"></a><var>53.2</var>500. The levy of taxes authorized in Laws 1943, chapter 500, shall be in addition to the <br/>
<a id="pl.53.3"></a><var>53.3</var>maximum rate allowed to be levied to defray the cost of government under the provisions <br/>
<a id="pl.53.4"></a><var>53.4</var>of the charter of any city affected by Laws 1943, chapter 500.<br/>
<br/>
<a id="bill.0.93.0"></a><a id="pl.53.5"></a><var>53.5</var>    Sec. 93. Minnesota Statutes 2010, section 473.711, subdivision 2a, is amended to read:<br/>
<a id="pl.53.6"></a><var>53.6</var>    Subd. 2a. <b>Tax levy.</b> (a) The commission may levy a tax on all taxable property in <br/>
<a id="pl.53.7"></a><var>53.7</var>the district as defined in section 
         <statute_ref>473.702</statute_ref> to provide funds for the purposes of sections <br/>
<statute_ref><a id="pl.53.8"></a><var>53.8</var>473.701
         </statute_ref> to 
         <statute_ref>473.716</statute_ref>. The tax shall not exceed the property tax levy limitation determined <br/>
<a id="pl.53.9"></a><var>53.9</var>in this subdivision. A participating county may agree to levy an additional tax to be used <br/>
<a id="pl.53.10"></a><var>53.10</var>by the commission for the purposes of sections 
         <statute_ref>473.701</statute_ref> to 
         <statute_ref>473.716</statute_ref> but the sum of the <br/>
<a id="pl.53.11"></a><var>53.11</var>county's and commission's taxes may not exceed the county's proportionate share of <br/>
<a id="pl.53.12"></a><var>53.12</var>the property tax levy limitation determined under this subdivision based on the ratio of <br/>
<a id="pl.53.13"></a><var>53.13</var>its total net tax capacity to the total net tax capacity of the entire district as adjusted by <br/>
<a id="pl.53.14"></a><var>53.14</var>section 
         <statute_ref>270.12, subdivision 3</statute_ref>. The auditor of each county in the district shall add the <br/>
<a id="pl.53.15"></a><var>53.15</var>amount of the levy made by the district to other taxes of the county for collection by <br/>
<a id="pl.53.16"></a><var>53.16</var>the county treasurer with other taxes. When collected, the county treasurer shall make <br/>
<a id="pl.53.17"></a><var>53.17</var>settlement of the tax with the district in the same manner as other taxes are distributed <br/>
<a id="pl.53.18"></a><var>53.18</var>to political subdivisions. No county shall levy any tax for mosquito, disease vectoring <br/>
<a id="pl.53.19"></a><var>53.19</var>tick, and black gnat (Simuliidae) control except under this section. The levy shall be in <br/>
<a id="pl.53.20"></a><var>53.20</var>addition to other taxes authorized by law.<br/>
<a id="pl.53.21"></a><var>53.21</var>(b) The property tax levied by the Metropolitan Mosquito Control Commission shall <br/>
<a id="pl.53.22"></a><var>53.22</var>not exceed the product of (i) the commission's property tax levy limitation for the previous <br/>
<a id="pl.53.23"></a><var>53.23</var>year determined under this subdivision multiplied by (ii) an index for market valuation <br/>
<a id="pl.53.24"></a><var>53.24</var>changes equal to the total estimated market valuation value of all taxable property for the <br/>
<a id="pl.53.25"></a><var>53.25</var>current tax payable year located within the district plus any area that has been added to the <br/>
<a id="pl.53.26"></a><var>53.26</var>district since the previous year, divided by the total estimated market valuation value of all <br/>
<a id="pl.53.27"></a><var>53.27</var>taxable property located within the district for the previous taxes payable year.<br/>
<a id="pl.53.28"></a><var>53.28</var>(c) For the purpose of determining the commission's property tax levy limitation <br/>
<a id="pl.53.29"></a><var>53.29</var>under this subdivision, "total market valuation" means the total market valuation of all <br/>
<a id="pl.53.30"></a><var>53.30</var>taxable property within the district without valuation adjustments for fiscal disparities <br/>
<a id="pl.53.31"></a><var>53.31</var>(chapter 473F), tax increment financing (sections 
<statute_ref>469.174</statute_ref> to 469.179), and high voltage <br/>
<a id="pl.53.32"></a><var>53.32</var>transmission lines (section 273.425).<br/>
<br/>
<a id="bill.0.94.0"></a><a id="pl.53.33"></a><var>53.33</var>    Sec. 94. Minnesota Statutes 2010, section 473F.02, subdivision 12, is amended to read:<br/>
<a id="pl.54.1"></a><var>54.1</var>    Subd. 12. <b>Adjusted </b><b>market value.</b> "Adjusted market value" of real and personal <br/>
<a id="pl.54.2"></a><var>54.2</var>property within a municipality means the assessor's estimated taxable market value, <br/>
<a id="pl.54.3"></a><var>54.3</var>as defined in section 272.03, of all real and personal property, including the value of <br/>
<a id="pl.54.4"></a><var>54.4</var>manufactured housing, within the municipality, adjusted for sales ratios in a manner <br/>
<a id="pl.54.5"></a><var>54.5</var>similar to the adjustments made to city and town net tax capacities . For purposes <br/>
<a id="pl.54.6"></a><var>54.6</var>of sections 
<statute_ref>473F.01</statute_ref> to 
<statute_ref>473F.13</statute_ref>, the commissioner of revenue shall annually make <br/>
<a id="pl.54.7"></a><var>54.7</var>determinations and reports with respect to each municipality which are comparable to <br/>
<a id="pl.54.8"></a><var>54.8</var>those it makes for school districts under section 
         <statute_ref>127A.48, subdivisions 1 to 6</statute_ref>, in the same <br/>
<a id="pl.54.9"></a><var>54.9</var>manner and at the same times as are prescribed by the subdivisions. The commissioner <br/>
<a id="pl.54.10"></a><var>54.10</var>of revenue shall annually determine, for each municipality, information comparable to <br/>
<a id="pl.54.11"></a><var>54.11</var>that required by section 
<statute_ref>475.53, subdivision 4</statute_ref>, for school districts, as soon as practicable <br/>
<a id="pl.54.12"></a><var>54.12</var>after it becomes available. The commissioner of revenue shall then compute the equalized <br/>
<a id="pl.54.13"></a><var>54.13</var>market value of property within each municipality using the aggregate sales ratios from <br/>
<a id="pl.54.14"></a><var>54.14</var>the Department of Revenue's sales ratio study.<br/>
<br/>
<a id="bill.0.95.0"></a><a id="pl.54.15"></a><var>54.15</var>    Sec. 95. Minnesota Statutes 2010, section 473F.02, subdivision 14, is amended to read:<br/>
<a id="pl.54.16"></a><var>54.16</var>    Subd. 14. <b>Fiscal capacity.</b> "Fiscal capacity" of a municipality means its valuation <br/>
<a id="pl.54.17"></a><var>54.17</var>adjusted market value, determined as of January 2 of any year, divided by its population, <br/>
<a id="pl.54.18"></a><var>54.18</var>determined as of a date in the same year.<br/>
<br/>
<a id="bill.0.96.0"></a><a id="pl.54.19"></a><var>54.19</var>    Sec. 96. Minnesota Statutes 2010, section 473F.02, subdivision 15, is amended to read:<br/>
<a id="pl.54.20"></a><var>54.20</var>    Subd. 15. <b>Average fiscal capacity.</b> "Average fiscal capacity" of municipalities <br/>
<a id="pl.54.21"></a><var>54.21</var>means the sum of the valuations adjusted market values of all municipalities, determined <br/>
<a id="pl.54.22"></a><var>54.22</var>as of January 2 of any year, divided by the sum of their populations, determined as of <br/>
<a id="pl.54.23"></a><var>54.23</var>a date in the same year.<br/>
<br/>
<a id="bill.0.97.0"></a><a id="pl.54.24"></a><var>54.24</var>    Sec. 97. Minnesota Statutes 2010, section 473F.02, subdivision 23, is amended to read:<br/>
<a id="pl.54.25"></a><var>54.25</var>    Subd. 23. <b>Net tax capacity.</b> "Net tax capacity" means the taxable market value of <br/>
<a id="pl.54.26"></a><var>54.26</var>real and personal property multiplied by its net tax capacity rates in section 
         <statute_ref>273.13</statute_ref>.<br/>
<br/>
<a id="bill.0.98.0"></a><a id="pl.54.27"></a><var>54.27</var>    Sec. 98. Minnesota Statutes 2010, section 475.521, subdivision 4, is amended to read:<br/>
<a id="pl.54.28"></a><var>54.28</var>    Subd. 4. <b>Limitations on amount.</b> A municipality may not issue bonds under this <br/>
<a id="pl.54.29"></a><var>54.29</var>section if the maximum amount of principal and interest to become due in any year on <br/>
<a id="pl.54.30"></a><var>54.30</var>all the outstanding bonds issued under this section, including the bonds to be issued, <br/>
<a id="pl.54.31"></a><var>54.31</var>will equal or exceed 0.16 percent of the taxable estimated market value of property <br/>
<a id="pl.54.32"></a><var>54.32</var>in the municipality. Calculation of the limit must be made using the taxable estimated <br/>
<a id="pl.55.1"></a><var>55.1</var>market value for the taxes payable year in which the obligations are issued and sold. In <br/>
<a id="pl.55.2"></a><var>55.2</var>the case of a municipality with a population of 2,500 or more, the bonds are subject to <br/>
<a id="pl.55.3"></a><var>55.3</var>the net debt limits under section 
         <statute_ref>475.53</statute_ref>. In the case of a shared facility in which more <br/>
<a id="pl.55.4"></a><var>55.4</var>than one municipality participates, upon compliance by each participating municipality <br/>
<a id="pl.55.5"></a><var>55.5</var>with the requirements of subdivision 2, the limitations in this subdivision and the net debt <br/>
<a id="pl.55.6"></a><var>55.6</var>represented by the bonds shall be allocated to each participating municipality in proportion <br/>
<a id="pl.55.7"></a><var>55.7</var>to its required financial contribution to the financing of the shared facility, as set forth in <br/>
<a id="pl.55.8"></a><var>55.8</var>the joint powers agreement relating to the shared facility. This section does not limit the <br/>
<a id="pl.55.9"></a><var>55.9</var>authority to issue bonds under any other special or general law.<br/>
<br/>
<a id="bill.0.99.0"></a><a id="pl.55.10"></a><var>55.10</var>    Sec. 99. Minnesota Statutes 2010, section 475.53, subdivision 1, is amended to read:<br/>
<a id="pl.55.11"></a><var>55.11</var>    Subdivision 1. <b>Generally.</b> Except as otherwise provided in sections 
         <statute_ref>475.51</statute_ref> to <br/>
<statute_ref><a id="pl.55.12"></a><var>55.12</var>475.74
         </statute_ref>, no municipality, except a school district or a city of the first class, shall incur or be <br/>
<a id="pl.55.13"></a><var>55.13</var>subject to a net debt in excess of three percent of the estimated market value of taxable <br/>
<a id="pl.55.14"></a><var>55.14</var>property in the municipality.<br/>
<br/>
<a id="bill.0.100.0"></a><a id="pl.55.15"></a><var>55.15</var>    Sec. 100. Minnesota Statutes 2010, section 475.53, subdivision 3, is amended to read:<br/>
<a id="pl.55.16"></a><var>55.16</var>    Subd. 3. <b>Cities first class.</b> Unless its charter permits a greater net debt a city of <br/>
<a id="pl.55.17"></a><var>55.17</var>the first class may not incur a net debt in excess of two percent of the estimated market <br/>
<a id="pl.55.18"></a><var>55.18</var>value of all taxable property therein. If the charter of the city permits a net debt of the city <br/>
<a id="pl.55.19"></a><var>55.19</var>in excess of two percent of its valuation, it may not incur a net debt in excess of 3-2/3 <br/>
<a id="pl.55.20"></a><var>55.20</var>percent of the estimated market value of the taxable property therein.<br/>
<a id="pl.55.21"></a><var>55.21</var>The county auditor, at the time of preparing the tax list of the city, shall compile a <br/>
<a id="pl.55.22"></a><var>55.22</var>statement setting forth the total net tax capacity and the total estimated market value of <br/>
<a id="pl.55.23"></a><var>55.23</var>each class of taxable property in such city for such year.<br/>
<br/>
<a id="bill.0.101.0"></a><a id="pl.55.24"></a><var>55.24</var>    Sec. 101. Minnesota Statutes 2010, section 475.53, subdivision 4, is amended to read:<br/>
<a id="pl.55.25"></a><var>55.25</var>    Subd. 4. <b>School districts.</b> Except as otherwise provided by law, no school district <br/>
<a id="pl.55.26"></a><var>55.26</var>shall be subject to a net debt in excess of 15 percent of the actual estimated  market value <br/>
<a id="pl.55.27"></a><var>55.27</var>of all taxable property situated within its corporate limits, as computed in accordance with <br/>
<a id="pl.55.28"></a><var>55.28</var>this subdivision. The county auditor of each county containing taxable real or personal <br/>
<a id="pl.55.29"></a><var>55.29</var>property situated within any school district shall certify to the district upon request the <br/>
<a id="pl.55.30"></a><var>55.30</var>estimated market value of all such property. Whenever the commissioner of revenue, in <br/>
<a id="pl.55.31"></a><var>55.31</var>accordance with section 
         <statute_ref>127A.48, subdivisions 1 to 6</statute_ref>, has determined that the net tax <br/>
<a id="pl.55.32"></a><var>55.32</var>capacity of any district furnished by county auditors is not based upon the adjusted market <br/>
<a id="pl.55.33"></a><var>55.33</var>value of taxable property in the district exceeds the estimated market value of property <br/>
<a id="pl.56.1"></a><var>56.1</var>within the district, the commissioner of revenue shall certify to the district upon request <br/>
<a id="pl.56.2"></a><var>56.2</var>the ratio most recently ascertained to exist between such the estimated market  value and <br/>
<a id="pl.56.3"></a><var>56.3</var>the actual adjusted market value of property within the district., and the actual market <br/>
<a id="pl.56.4"></a><var>56.4</var>value of property within a district, on which its debt limit under this subdivision is will <br/>
<a id="pl.56.5"></a><var>56.5</var>be  based, is (a) the value certified by the county auditors, or (b) this on the estimated <br/>
<a id="pl.56.6"></a><var>56.6</var>market value divided by the ratio certified by the commissioner of revenue, whichever <br/>
<a id="pl.56.7"></a><var>56.7</var>results in a higher value.<br/>
<br/>
<a id="bill.0.102.0"></a><a id="pl.56.8"></a><var>56.8</var>    Sec. 102. Minnesota Statutes 2010, section 475.53, subdivision 5, is amended to read:<br/>
<a id="pl.56.9"></a><var>56.9</var>    Subd. 5. <b>Certain independent school districts.</b> No independent school district <br/>
<a id="pl.56.10"></a><var>56.10</var>located wholly or partly within a city of the first class shall issue obligations with a term <br/>
<a id="pl.56.11"></a><var>56.11</var>of more than two years, whenever the aggregate of the outstanding obligations of the <br/>
<a id="pl.56.12"></a><var>56.12</var>district equals or exceeds 0.7 percent of the estimated market value of the taxable property <br/>
<a id="pl.56.13"></a><var>56.13</var>within the school district.<br/>
<br/>
<a id="bill.0.103.0"></a><a id="pl.56.14"></a><var>56.14</var>    Sec. 103. Minnesota Statutes 2010, section 475.58, subdivision 2, is amended to read:<br/>
<a id="pl.56.15"></a><var>56.15</var>    Subd. 2. <b>Funding, refunding.</b> Any county, city, town, or school district whose <br/>
<a id="pl.56.16"></a><var>56.16</var>outstanding gross debt, including all items referred to in section 
         <statute_ref>475.51, subdivision <br/>
<a id="pl.56.17"></a><var>56.17</var>4
         </statute_ref>, exceed in amount 
         <statute_ref>1.62</statute_ref> percent of its estimated market value may issue bonds under <br/>
<a id="pl.56.18"></a><var>56.18</var>this subdivision for the purpose of funding or refunding such indebtedness or any part <br/>
<a id="pl.56.19"></a><var>56.19</var>thereof. A list of the items of indebtedness to be funded or refunded shall be made by the <br/>
<a id="pl.56.20"></a><var>56.20</var>recording officer and treasurer and filed in the office of the recording officer. The initial <br/>
<a id="pl.56.21"></a><var>56.21</var>resolution of the governing body shall refer to this subdivision as authority for the issue, <br/>
<a id="pl.56.22"></a><var>56.22</var>state the amount of bonds to be issued and refer to the list of indebtedness to be funded or <br/>
<a id="pl.56.23"></a><var>56.23</var>refunded. This resolution shall be published once each week for two successive weeks <br/>
<a id="pl.56.24"></a><var>56.24</var>in a legal newspaper published in the municipality or if there be no such newspaper, in <br/>
<a id="pl.56.25"></a><var>56.25</var>a legal newspaper published in the county seat. Such bonds may be issued without the <br/>
<a id="pl.56.26"></a><var>56.26</var>submission of the question of their issue to the electors unless within ten days after the <br/>
<a id="pl.56.27"></a><var>56.27</var>second publication of the resolution a petition requesting such election signed by ten or <br/>
<a id="pl.56.28"></a><var>56.28</var>more voters who are taxpayers of the municipality, shall be filed with the recording officer. <br/>
<a id="pl.56.29"></a><var>56.29</var>In event such petition is filed, no bonds shall be issued hereunder unless authorized by a <br/>
<a id="pl.56.30"></a><var>56.30</var>majority of the electors voting on the question.<br/>
<br/>
<a id="bill.0.104.0"></a><a id="pl.56.31"></a><var>56.31</var>    Sec. 104. Minnesota Statutes 2010, section 475.73, subdivision 1, is amended to read:<br/>
<a id="pl.56.32"></a><var>56.32</var>    Subdivision 1. <b>May purchase these bonds; conditions.</b> Obligations sold under the <br/>
<a id="pl.56.33"></a><var>56.33</var>provisions of section 
         <statute_ref>475.60</statute_ref> may be purchased by the State Board of Investment if the <br/>
<a id="pl.57.1"></a><var>57.1</var>obligations meet the requirements of section 
         <statute_ref>11A.24, subdivision 2</statute_ref>, upon the approval of <br/>
<a id="pl.57.2"></a><var>57.2</var>the attorney general as to form and execution of the application therefor, and under rules <br/>
<a id="pl.57.3"></a><var>57.3</var>as the board may specify, and the state board shall have authority to purchase the same <br/>
<a id="pl.57.4"></a><var>57.4</var>to an amount not exceeding 
         <statute_ref>3.63</statute_ref> percent of the estimated market value of the taxable <br/>
<a id="pl.57.5"></a><var>57.5</var>property of the municipality, according to the last preceding assessment. The obligations <br/>
<a id="pl.57.6"></a><var>57.6</var>shall not run for a shorter period than one year, nor for a longer period than 30 years and <br/>
<a id="pl.57.7"></a><var>57.7</var>shall bear interest at a rate to be fixed by the state board but not less than two percent per <br/>
<a id="pl.57.8"></a><var>57.8</var>annum. Forthwith upon the delivery to the state of Minnesota of any obligations issued by <br/>
<a id="pl.57.9"></a><var>57.9</var>virtue thereof, the commissioner of management and budget shall certify to the respective <br/>
<a id="pl.57.10"></a><var>57.10</var>auditors of the various counties wherein are situated the municipalities issuing the same, <br/>
<a id="pl.57.11"></a><var>57.11</var>the number, denomination, amount, rate of interest and date of maturity of each obligation.<br/>
<br/>
<a id="bill.0.105.0"></a><a id="pl.57.12"></a><var>57.12</var>    Sec. 105. Minnesota Statutes 2011 Supplement, section 477A.011, subdivision 20, <br/>
<a id="pl.57.13"></a><var>57.13</var>is amended to read:<br/>
<a id="pl.57.14"></a><var>57.14</var>    Subd. 20. <b>City net tax capacity.</b> "City net tax capacity" means (1) the net tax <br/>
<a id="pl.57.15"></a><var>57.15</var>capacity computed using the net tax capacity rates in section 
<statute_ref>273.13</statute_ref> for taxes payable <br/>
<a id="pl.57.16"></a><var>57.16</var>in the year of the aid distribution, and the market values, after the exclusion in section <br/>
<a id="pl.57.17"></a><var>57.17</var><statute_ref>273.13, subdivision 35</statute_ref>, for taxes payable in the year prior to the aid distribution plus (2) <br/>
<a id="pl.57.18"></a><var>57.18</var>a city's fiscal disparities distribution tax capacity under section 
<statute_ref>276A.06, subdivision 2</statute_ref>, <br/>
<a id="pl.57.19"></a><var>57.19</var>paragraph (b), or 
<statute_ref>473F.08, subdivision 2</statute_ref>, paragraph (b), for taxes payable in the year prior <br/>
<a id="pl.57.20"></a><var>57.20</var>to that for which aids are being calculated. The market value utilized in computing city <br/>
<a id="pl.57.21"></a><var>57.21</var>net tax capacity shall be reduced by the sum of (1) a city's market value of commercial <br/>
<a id="pl.57.22"></a><var>57.22</var>industrial property as defined in section 
<statute_ref>276A.01, subdivision 3</statute_ref>, or 
<statute_ref>473F.02, subdivision 3</statute_ref>, <br/>
<a id="pl.57.23"></a><var>57.23</var>multiplied by the ratio determined pursuant to section 
<statute_ref>276A.06, subdivision 2</statute_ref>, paragraph <br/>
<a id="pl.57.24"></a><var>57.24</var>(a), or 
<statute_ref>473F.08, subdivision 2</statute_ref>, paragraph (a), (2) the market value of the captured value <br/>
<a id="pl.57.25"></a><var>57.25</var>of tax increment financing districts as defined in section 
<statute_ref>469.177, subdivision 2</statute_ref>, and (3) <br/>
<a id="pl.57.26"></a><var>57.26</var>the market value of transmission lines deducted from a city's total net tax capacity under <br/>
<a id="pl.57.27"></a><var>57.27</var>section 
<statute_ref>273.425</statute_ref>. The city net tax capacity will be computed using equalized market values <br/>
<a id="pl.57.28"></a><var>57.28</var>the city's adjusted net tax capacity under section 273.1325.<br/>
<a id="pl.57.29"></a><var>57.29</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.0.106.0"></a><a id="pl.57.30"></a><var>57.30</var>    Sec. 106. Minnesota Statutes 2010, section 477A.011, subdivision 32, is amended to <br/>
<a id="pl.57.31"></a><var>57.31</var>read:<br/>
<a id="pl.57.32"></a><var>57.32</var>    Subd. 32. <b>Commercial industrial percentage.</b> "Commercial industrial percentage" <br/>
<a id="pl.57.33"></a><var>57.33</var>for a city is 100 times the sum of the estimated market values of all real property in the <br/>
<a id="pl.57.34"></a><var>57.34</var>city classified as class 3 under section 
         <statute_ref>273.13, subdivision 24</statute_ref>, excluding public utility <br/>
<a id="pl.58.1"></a><var>58.1</var>property, to the total estimated market value of all taxable real and personal property in <br/>
<a id="pl.58.2"></a><var>58.2</var>the city. The estimated market values are the amounts computed before any adjustments <br/>
<a id="pl.58.3"></a><var>58.3</var>for fiscal disparities under section 
         <statute_ref>276A.06</statute_ref> or 
         <statute_ref>473F.08</statute_ref>. The estimated market values <br/>
<a id="pl.58.4"></a><var>58.4</var>used for this subdivision are not equalized.<br/>
<a id="pl.58.5"></a><var>58.5</var><b>EFFECTIVE DATE.</b>This section is effective for aids payable in 2014 and <br/>
<a id="pl.58.6"></a><var>58.6</var>thereafter.<br/>
<br/>
<a id="bill.0.107.0"></a><a id="pl.58.7"></a><var>58.7</var>    Sec. 107. Minnesota Statutes 2010, section 477A.0124, subdivision 2, is amended to <br/>
<a id="pl.58.8"></a><var>58.8</var>read:<br/>
<a id="pl.58.9"></a><var>58.9</var>    Subd. 2. <b>Definitions.</b> (a) For the purposes of this section, the following terms <br/>
<a id="pl.58.10"></a><var>58.10</var>have the meanings given them.<br/>
<a id="pl.58.11"></a><var>58.11</var>(b) "County program aid" means the sum of "county need aid," "county tax base <br/>
<a id="pl.58.12"></a><var>58.12</var>equalization aid," and "county transition aid."<br/>
<a id="pl.58.13"></a><var>58.13</var>(c) "Age-adjusted population" means a county's population multiplied by the county <br/>
<a id="pl.58.14"></a><var>58.14</var>age index.<br/>
<a id="pl.58.15"></a><var>58.15</var>(d) "County age index" means the percentage of the population over age 65 within <br/>
<a id="pl.58.16"></a><var>58.16</var>the county divided by the percentage of the population over age 65 within the state, except <br/>
<a id="pl.58.17"></a><var>58.17</var>that the age index for any county may not be greater than 1.8 nor less than 0.8.<br/>
<a id="pl.58.18"></a><var>58.18</var>(e) "Population over age 65" means the population over age 65 established as of <br/>
<a id="pl.58.19"></a><var>58.19</var>July 15 in an aid calculation year by the most recent federal census, by a special census <br/>
<a id="pl.58.20"></a><var>58.20</var>conducted under contract with the United States Bureau of the Census, by a population <br/>
<a id="pl.58.21"></a><var>58.21</var>estimate made by the Metropolitan Council, or by a population estimate of the state <br/>
<a id="pl.58.22"></a><var>58.22</var>demographer made pursuant to section 
         <statute_ref>4A.02</statute_ref>, whichever is the most recent as to the stated <br/>
<a id="pl.58.23"></a><var>58.23</var>date of the count or estimate for the preceding calendar year and which has been certified <br/>
<a id="pl.58.24"></a><var>58.24</var>to the commissioner of revenue on or before July 15 of the aid calculation year. A revision <br/>
<a id="pl.58.25"></a><var>58.25</var>to an estimate or count is effective for these purposes only if certified to the commissioner <br/>
<a id="pl.58.26"></a><var>58.26</var>on or before July 15 of the aid calculation year. Clerical errors in the certification or use of <br/>
<a id="pl.58.27"></a><var>58.27</var>estimates and counts established as of July 15 in the aid calculation year are subject to <br/>
<a id="pl.58.28"></a><var>58.28</var>correction within the time periods allowed under section 
         <statute_ref>477A.014</statute_ref>.<br/>
<a id="pl.58.29"></a><var>58.29</var>(f) "Part I crimes" means the three-year average annual number of Part I crimes <br/>
<a id="pl.58.30"></a><var>58.30</var>reported for each county by the Department of Public Safety for the most recent years <br/>
<a id="pl.58.31"></a><var>58.31</var>available. By July 1 of each year, the commissioner of public safety shall certify to the <br/>
<a id="pl.58.32"></a><var>58.32</var>commissioner of revenue the number of Part I crimes reported for each county for the <br/>
<a id="pl.58.33"></a><var>58.33</var>three most recent calendar years available.<br/>
<a id="pl.58.34"></a><var>58.34</var>(g) "Households receiving food stamps" means the average monthly number of <br/>
<a id="pl.58.35"></a><var>58.35</var>households receiving food stamps for the three most recent years for which data is <br/>
<a id="pl.59.1"></a><var>59.1</var>available. By July 1 of each year, the commissioner of human services must certify to the <br/>
<a id="pl.59.2"></a><var>59.2</var>commissioner of revenue the average monthly number of households in the state and in <br/>
<a id="pl.59.3"></a><var>59.3</var>each county that receive food stamps, for the three most recent calendar years available.<br/>
<a id="pl.59.4"></a><var>59.4</var>(h) "County net tax capacity" means the net tax capacity of the county, computed <br/>
<a id="pl.59.5"></a><var>59.5</var>analogously to city net tax capacity under section 
<statute_ref>477A.011, subdivision 20</statute_ref> county's <br/>
<a id="pl.59.6"></a><var>59.6</var>adjusted net tax capacity under section 273.1325.<br/>
<a id="pl.59.7"></a><var>59.7</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.0.108.0"></a><a id="pl.59.8"></a><var>59.8</var>    Sec. 108. Minnesota Statutes 2010, section 641.23, is amended to read:<br/>
<a id="pl.59.9"></a><var>59.9</var><b>641.23 FUNDS; HOW PROVIDED.</b><br/>
<a id="pl.59.10"></a><var>59.10</var>Before any contract is made for the erection of a county jail, sheriff's residence, or <br/>
<a id="pl.59.11"></a><var>59.11</var>both, the county board shall either levy a sufficient tax to provide the necessary funds, or <br/>
<a id="pl.59.12"></a><var>59.12</var>issue county bonds therefor in accordance with the provisions of chapter 475, provided <br/>
<a id="pl.59.13"></a><var>59.13</var>that no election is required if the amount of all bonds issued for this purpose and interest <br/>
<a id="pl.59.14"></a><var>59.14</var>on them which are due and payable in any year does not exceed an amount equal to <br/>
<a id="pl.59.15"></a><var>59.15</var>0.09671 percent of estimated market value of taxable property within the county, as last <br/>
<a id="pl.59.16"></a><var>59.16</var>determined before the bonds are issued.<br/>
<br/>
<a id="bill.0.109.0"></a><a id="pl.59.17"></a><var>59.17</var>    Sec. 109. Minnesota Statutes 2010, section 641.24, is amended to read:<br/>
<a id="pl.59.18"></a><var>59.18</var><b>641.24 LEASING.</b><br/>
<a id="pl.59.19"></a><var>59.19</var>The county may, by resolution of the county board, enter into a lease agreement with <br/>
<a id="pl.59.20"></a><var>59.20</var>any statutory or home rule charter city situated within the county, or a county housing and <br/>
<a id="pl.59.21"></a><var>59.21</var>redevelopment authority established pursuant to chapter 469 or any special law whereby <br/>
<a id="pl.59.22"></a><var>59.22</var>the city or county housing and redevelopment authority will construct a jail or other law <br/>
<a id="pl.59.23"></a><var>59.23</var>enforcement facilities for the county sheriff, deputy sheriffs, and other employees of the <br/>
<a id="pl.59.24"></a><var>59.24</var>sheriff and other law enforcement agencies, in accordance with plans prepared by or at <br/>
<a id="pl.59.25"></a><var>59.25</var>the request of the county board and, when required, approved by the commissioner of <br/>
<a id="pl.59.26"></a><var>59.26</var>corrections and will finance it by the issuance of revenue bonds, and the county may lease <br/>
<a id="pl.59.27"></a><var>59.27</var>the site and improvements for a term and upon rentals sufficient to produce revenue for the <br/>
<a id="pl.59.28"></a><var>59.28</var>prompt payment of the bonds and all interest accruing thereon and, upon completion of <br/>
<a id="pl.59.29"></a><var>59.29</var>payment, will acquire title thereto. The real and personal property acquired for the jail <br/>
<a id="pl.59.30"></a><var>59.30</var>shall constitute a project and the lease agreement shall constitute a revenue agreement <br/>
<a id="pl.59.31"></a><var>59.31</var>as contemplated in chapter 469, and all proceedings shall be taken by the city or county <br/>
<a id="pl.59.32"></a><var>59.32</var>housing and redevelopment authority and the county in the manner and with the force and <br/>
<a id="pl.59.33"></a><var>59.33</var>effect provided in chapter 469; provided that:<br/>
<a id="pl.60.1"></a><var>60.1</var>(1) no tax shall be imposed upon or in lieu of a tax upon the property;<br/>
<a id="pl.60.2"></a><var>60.2</var>(2) the approval of the project by the commissioner of commerce shall not be <br/>
<a id="pl.60.3"></a><var>60.3</var>required;<br/>
<a id="pl.60.4"></a><var>60.4</var>(3) the Department of Corrections shall be furnished and shall record such <br/>
<a id="pl.60.5"></a><var>60.5</var>information concerning each project as it may prescribe;<br/>
<a id="pl.60.6"></a><var>60.6</var>(4) the rentals required to be paid under the lease agreement shall not exceed in any <br/>
<a id="pl.60.7"></a><var>60.7</var>year one-tenth of one percent of the estimated market value of property within the county, <br/>
<a id="pl.60.8"></a><var>60.8</var>as last finally equalized before the execution of the agreement;<br/>
<a id="pl.60.9"></a><var>60.9</var>(5) the county board shall provide for the payment of all rentals due during the term <br/>
<a id="pl.60.10"></a><var>60.10</var>of the lease, in the manner required in section 
         <statute_ref>641.264, subdivision 2</statute_ref>;<br/>
<a id="pl.60.11"></a><var>60.11</var>(6) no mortgage on the property shall be granted for the security of the bonds, but <br/>
<a id="pl.60.12"></a><var>60.12</var>compliance with clause (5) hereof may be enforced as a nondiscretionary duty of the <br/>
<a id="pl.60.13"></a><var>60.13</var>county board; and<br/>
<a id="pl.60.14"></a><var>60.14</var>(7) the county board may sublease any part of the jail property for purposes consistent <br/>
<a id="pl.60.15"></a><var>60.15</var>with the maintenance and operation of a county jail or other law enforcement facility.<br/>
<br/>
<a id="bill.0.110.0"></a><a id="pl.60.16"></a><var>60.16</var>    Sec. 110. Minnesota Statutes 2010, section 645.44, is amended by adding a subdivision <br/>
<a id="pl.60.17"></a><var>60.17</var>to read:<br/>
<a id="pl.60.18"></a><var>60.18</var>    Subd. 20. <b>Estimated market value.</b> When used in determining or calculating a <br/>
<a id="pl.60.19"></a><var>60.19</var>limit on taxation, spending, state aid amounts, or debt, bond, certificate of indebtedness, or <br/>
<a id="pl.60.20"></a><var>60.20</var>capital note issuance by or for a local government unit, "estimated market value" has the <br/>
<a id="pl.60.21"></a><var>60.21</var>meaning given in section 273.032. <br/>
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<a id="bill.0.111.0"></a><a id="pl.60.22"></a><var>60.22</var>    Sec. 111. <b>REVISOR'S INSTRUCTION.</b><br/>
<a id="pl.60.23"></a><var>60.23</var>The revisor of statutes shall recodify Minnesota Statutes, section 127A.48, <br/>
<a id="pl.60.24"></a><var>60.24</var>subdivisions 1 to 6, as section 273.1325, subdivisions 1 to 6, and change all <br/>
<a id="pl.60.25"></a><var>60.25</var>cross-references to the affected subdivisions accordingly.<br/>
<a id="pl.60.26"></a><var>60.26</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
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<a id="bill.0.112.0"></a><a id="pl.60.27"></a><var>60.27</var>    Sec. 112. <b> REPEALER.</b><br/>
<a id="pl.60.28"></a><var>60.28</var>Minnesota Statutes 2010, sections 273.11, subdivision 1a; 276A.01, subdivision <br/>
<a id="pl.60.29"></a><var>60.29</var>11; 276A.06, subdivision 10; 473F.02, subdivision 13; 473F.08, subdivision 10; and <br/>
<a id="pl.60.30"></a><var>60.30</var>477A.011, subdivision 21, are repealed.<br/>
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<a id="bill.0.113.0"></a><a id="pl.60.31"></a><var>60.31</var>    Sec. 113. <b>EFFECTIVE DATE.</b><br/>
<a id="pl.61.1"></a><var>61.1</var>Unless otherwise specifically provided, this act is effective the day following final <br/>
<a id="pl.61.2"></a><var>61.2</var>enactment for purposes of limits on net debt, the issuance of bonds, certificates of <br/>
<a id="pl.61.3"></a><var>61.3</var>indebtedness, and capital notes and is effective beginning for taxes payable in 2013 for <br/>
<a id="pl.61.4"></a><var>61.4</var>all other purposes.<br/>