HF 624

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to taxation; property; delaying the tax 
  1.3             relief area revenue distribution for two years; 
  1.4             amending Minnesota Statutes 1996, sections 276A.02, 
  1.5             subdivision 1; 276A.03; 276A.04; and 276A.06, 
  1.6             subdivisions 3, 4, and 5; Laws 1996, chapter 471, 
  1.7             article 11, section 20. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 1996, section 276A.02, 
  1.10  subdivision 1, is amended to read: 
  1.11     Subdivision 1.  [ELECTION.] On or before July 1, 1997 1998, 
  1.12  and each subsequent odd-numbered year, the auditors of the 
  1.13  counties within the area shall meet at the call of the auditor 
  1.14  of St. Louis county and elect from among themselves one auditor 
  1.15  to serve as administrative auditor for a period of two years and 
  1.16  until a successor is elected.  If a majority is unable to agree 
  1.17  upon a person to serve as administrative auditor, the 
  1.18  commissioner of revenue shall appoint one from among the 
  1.19  auditors of the counties in the area.  If the administrative 
  1.20  auditor ceases to serve as a county auditor within the area 
  1.21  during the term for which the administrative auditor was elected 
  1.22  or appointed, a successor must be chosen in the manner provided 
  1.23  for the original selection to serve for the unexpired term.  
  1.24     Sec. 2.  Minnesota Statutes 1996, section 276A.03, is 
  1.25  amended to read: 
  1.26     276A.03 [NET TAX CAPACITY OF COMMERCIAL-INDUSTRIAL 
  2.1   PROPERTY.] 
  2.2      By August 5 of 1996 1998 and each subsequent year, the 
  2.3   assessors within each county in the area shall determine and 
  2.4   certify to the county auditor the net tax capacity in that year 
  2.5   of commercial-industrial property subject to taxation within 
  2.6   each municipality in the county, determined without regard to 
  2.7   section 469.177, subdivision 3.  By August 5 of 1996 1998 only, 
  2.8   the assessor within each county in the area shall also determine 
  2.9   and certify to the county auditor the net tax capacity for the 
  2.10  1995 assessment of commercial-industrial property subject to 
  2.11  taxation within each municipality within the county determined 
  2.12  without regard to section 469.177, subdivision 3. 
  2.13     Sec. 3.  Minnesota Statutes 1996, section 276A.04, is 
  2.14  amended to read: 
  2.15     276A.04 [INCREASE IN NET TAX CAPACITY.] 
  2.16     By July 15 of 1997 1999 and each subsequent year, the 
  2.17  auditor of each county in the area shall determine the amount, 
  2.18  if any, by which the net tax capacity determined in the 
  2.19  preceding year pursuant to section 276A.03, of 
  2.20  commercial-industrial property subject to taxation within each 
  2.21  municipality in the county exceeds the net tax capacity in 1995 
  2.22  of commercial-industrial property subject to taxation within 
  2.23  that municipality.  If a municipality is located in two or more 
  2.24  counties within the area, the auditors of those counties shall 
  2.25  certify the data required by section 276A.03 to the county 
  2.26  auditor responsible for allocating the levies of that 
  2.27  municipality between or among the affected counties.  That 
  2.28  county auditor shall determine the amount of the net excess, if 
  2.29  any, for the municipality under this section, and certify that 
  2.30  amount under section 276A.05.  The increase in total net tax 
  2.31  capacity determined by this section must be reduced by the 
  2.32  amount of any decreases in the net tax capacity of 
  2.33  commercial-industrial property resulting from any court 
  2.34  decisions, court-related stipulation agreements, or abatements 
  2.35  for a prior year, and only in the amount of such decreases made 
  2.36  during the 12-month period ending on May 1 of the current 
  3.1   assessment year, where the decreases, if originally reflected in 
  3.2   the determination of a prior year's net tax capacity under 
  3.3   section 276A.03, would have resulted in a smaller contribution 
  3.4   from the municipality in that year.  An adjustment for the 
  3.5   decreases shall be made only if the municipality made a 
  3.6   contribution in a prior year based on the higher net tax 
  3.7   capacity of the commercial-industrial property. 
  3.8      Sec. 4.  Minnesota Statutes 1996, section 276A.06, 
  3.9   subdivision 3, is amended to read: 
  3.10     Subd. 3.  [APPORTIONMENT OF LEVY.] The county auditor shall 
  3.11  apportion the levy of each governmental unit in the county in 
  3.12  the manner prescribed by this subdivision.  The auditor shall: 
  3.13     (a) by August 20 of 1997 1999 and each subsequent year, 
  3.14  determine the areawide portion of the levy for each governmental 
  3.15  unit by multiplying the local tax rate of the governmental unit 
  3.16  for the preceding levy year times the distribution value set 
  3.17  forth in subdivision 2, clause (b); and 
  3.18     (b) by September 5 of 1997 1999 and each subsequent year, 
  3.19  determine the local portion of the current year's levy by 
  3.20  subtracting the resulting amount from clause (a) from the 
  3.21  governmental unit's current year's levy. 
  3.22     Sec. 5.  Minnesota Statutes 1996, section 276A.06, 
  3.23  subdivision 4, is amended to read: 
  3.24     Subd. 4.  [TAX RATE NONCOMMERCIAL PROPERTY.] In 1997 1999 
  3.25  and subsequent years, the county auditor shall divide that 
  3.26  portion of the levy determined pursuant to subdivision 3, clause 
  3.27  (b), by the net tax capacity of the governmental unit, taking 
  3.28  section 469.177, subdivision 3, into account, less that portion 
  3.29  subtracted from net tax capacity pursuant to subdivision 2, 
  3.30  clause (a).  The resulting rate applies to all taxable property 
  3.31  except commercial-industrial property, which must be taxed in 
  3.32  accordance with subdivision 7. 
  3.33     Sec. 6.  Minnesota Statutes 1996, section 276A.06, 
  3.34  subdivision 5, is amended to read: 
  3.35     Subd. 5.  [AREAWIDE TAX RATE.] On or before August 25 
  3.36  of 1997 1999 and each subsequent year, the county auditor shall 
  4.1   certify to the administrative auditor that portion of the levy 
  4.2   of each governmental unit determined pursuant to subdivision 3, 
  4.3   clause (a).  The administrative auditor shall then determine the 
  4.4   areawide tax rate sufficient to yield an amount equal to the sum 
  4.5   of the levies from the areawide net tax capacity.  On or before 
  4.6   September 1, the administrative auditor shall certify the 
  4.7   areawide tax rate to each of the county auditors. 
  4.8      Sec. 7.  Laws 1996, chapter 471, article 11, section 20, is 
  4.9   amended to read: 
  4.10     Sec. 20.  [EFFECTIVE DATE.] 
  4.11     Sections 1 to 19 are effective July 1, 1997 1999, for taxes 
  4.12  levied in 1997 1999, payable in 1998 2000 and subsequent years, 
  4.13  except as provided in section 5 sections 276A.02 and 276A.03. 
  4.14     Sec. 8.  [EFFECTIVE DATE.] 
  4.15     Sections 1 to 7 are effective the day following final 
  4.16  enactment.