HF 630

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to the financing of government in this state; 
  1.3             providing tax credits; making the used farm machinery 
  1.4             sales tax exemption permanent; repealing the political 
  1.5             contribution refund; providing flexibility and 
  1.6             accountability for local governments; appropriating 
  1.7             money; amending Minnesota Statutes 1994, sections 
  1.8             256E.06, subdivisions 9, 12, and 13; 273.138, 
  1.9             subdivision 2; 273.1398, subdivisions 2 and 3a; 
  1.10            273.166, subdivision 2; 276.04, subdivision 2; 
  1.11            289A.50, subdivision 1; 290.01, subdivision 6; 290.06, 
  1.12            by adding a subdivision; 297A.25, subdivision 59; 
  1.13            471.9981, subdivision 6; 477A.012, subdivision 1; 
  1.14            477A.013, subdivisions 1 and 9; 477A.0132, 
  1.15            subdivisions 1 and 2; 477A.014, subdivisions 1, 2, and 
  1.16            5; 477A.015; 477A.017, subdivision 3; and 477A.03, 
  1.17            subdivisions 1 and 2; proposing coding for new law in 
  1.18            Minnesota Statutes, chapters 275; and 477A; repealing 
  1.19            Minnesota Statutes 1994, sections 10A.322, subdivision 
  1.20            4; 10A.43, subdivision 5; 290.06, subdivision 23; 
  1.21            477A.011, subdivisions 30, 31, 32, 33, 34, 35, 36, and 
  1.22            37; 477A.012; 477A.013; and 477A.014, subdivision 1a. 
  1.23  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.24                             ARTICLE 1 
  1.25     Section 1.  Minnesota Statutes 1994, section 289A.50, 
  1.26  subdivision 1, is amended to read: 
  1.27     Subdivision 1.  [GENERAL RIGHT TO REFUND.] (a) Subject to 
  1.28  the requirements of this section and section 289A.40, a taxpayer 
  1.29  who has paid a tax in excess of the taxes lawfully due and who 
  1.30  files a written claim for refund will be refunded or credited 
  1.31  the overpayment of the tax determined by the commissioner to be 
  1.32  erroneously paid.  
  1.33     (b) The claim must specify the name of the taxpayer, the 
  1.34  date when and the period for which the tax was paid, the kind of 
  2.1   tax paid, the amount of the tax that the taxpayer claims was 
  2.2   erroneously paid, the grounds on which a refund is claimed, and 
  2.3   other information relative to the payment and in the form 
  2.4   required by the commissioner.  An income tax, estate tax, or 
  2.5   corporate franchise tax return, or amended return claiming an 
  2.6   overpayment constitutes a claim for refund.  
  2.7      (c) When, in the course of an examination, and within the 
  2.8   time for requesting a refund, the commissioner determines that 
  2.9   there has been an overpayment of tax, the commissioner shall 
  2.10  refund or credit the overpayment to the taxpayer and no demand 
  2.11  is necessary.  If the overpayment exceeds $1, the amount of the 
  2.12  overpayment must be refunded to the taxpayer.  If the amount of 
  2.13  the overpayment is less than $1, the commissioner is not 
  2.14  required to refund.  In these situations, the commissioner does 
  2.15  not have to make written findings or serve notice by mail to the 
  2.16  taxpayer. 
  2.17     (d) If the amount allowable as a credit for withholding, 
  2.18  estimated taxes, or dependent care exceeds the tax against which 
  2.19  the credit is allowable, the amount of the excess is considered 
  2.20  an overpayment.  The refund allowed by section 290.06, 
  2.21  subdivision 23, is also considered an overpayment. 
  2.22     (e) If the entertainment tax withheld at the source exceeds 
  2.23  by $1 or more the taxes, penalties, and interest reported in the 
  2.24  return of the entertainment entity or imposed by section 
  2.25  290.9201, the excess must be refunded to the entertainment 
  2.26  entity.  If the excess is less than $1, the commissioner need 
  2.27  not refund that amount. 
  2.28     (f) If the surety deposit required for a construction 
  2.29  contract exceeds the liability of the out-of-state contractor, 
  2.30  the commissioner shall refund the difference to the contractor. 
  2.31     (g) An action of the commissioner in refunding the amount 
  2.32  of the overpayment does not constitute a determination of the 
  2.33  correctness of the return of the taxpayer.  
  2.34     (h) There is appropriated from the general fund to the 
  2.35  commissioner of revenue the amount necessary to pay refunds 
  2.36  allowed under this section. 
  3.1      Sec. 2.  Minnesota Statutes 1994, section 290.01, 
  3.2   subdivision 6, is amended to read: 
  3.3      Subd. 6.  [TAXPAYER.] The term "taxpayer" means any person 
  3.4   or corporation subject to a tax imposed by this chapter.  For 
  3.5   purposes of section 290.06, subdivision 23, the term "taxpayer" 
  3.6   means an individual eligible to vote in Minnesota under section 
  3.7   201.014.  
  3.8      Sec. 3.  Minnesota Statutes 1994, section 290.06, is 
  3.9   amended by adding a subdivision to read: 
  3.10     Subd. 25.  [FEEDLOT POLLUTION CONTROL EQUIPMENT AND 
  3.11  CONSERVATION TILLAGE FARM EQUIPMENT CREDITS.] (a) A credit of 
  3.12  ten percent of the net cost of conservation tillage planters and 
  3.13  ten percent of the net cost of pollution control and abatement 
  3.14  equipment may be deducted from the tax due under this chapter in 
  3.15  the taxable year in which the equipment is purchased.  The 
  3.16  credit allowed under this subdivision to a taxpayer in a year 
  3.17  cannot exceed $500.  In the case of credits generated by a 
  3.18  partnership, S corporation, trust, estate, or married couple, 
  3.19  the $500 maximum applies to the entity rather than to each 
  3.20  member of the group. 
  3.21     (b) If the amount of credit which a taxpayer would be 
  3.22  eligible to receive under this subdivision exceeds the 
  3.23  taxpayer's tax liability under this chapter, the commissioner 
  3.24  shall refund the excess amount of the credit to the taxpayer.  
  3.25     (c) For the purposes of this subdivision, the following 
  3.26  terms have the meanings given: 
  3.27     (1) "Conservation tillage planters" means planters or 
  3.28  planting attachments designed and configured in a manner to 
  3.29  plant row or small grain crops under a no-till, ridge-till, or 
  3.30  strip-till method of conservation tillage. 
  3.31     (2) "No-till" means a conservation tillage system in which 
  3.32  the soil is left undisturbed prior to planting and planting is 
  3.33  completed in a narrow seedbed approximately one to three inches 
  3.34  wide. 
  3.35     (3) "Ridge-till" means a conservation tillage system in 
  3.36  which the soil is left undisturbed prior to planting and 
  4.1   approximately one-third of the soil surface is tilled at 
  4.2   planting with sweeps or row cleaners.  Planting is completed on 
  4.3   ridges several inches higher than the row middles. 
  4.4      (4) "Strip-till" means a conservation tillage system in 
  4.5   which the soil is left undisturbed prior to planting and 
  4.6   approximately one-third of the soil surface is tilled at 
  4.7   planting using a rototiller, inrow chisel, row cleaner, or other 
  4.8   similar conservation tillage equipment. 
  4.9      (5) "Pollution control and abatement equipment" means 
  4.10  lagoons, concrete storage pits, slurry handling equipment, and 
  4.11  other equipment and devices approved by the pollution control 
  4.12  agency, purchased, installed, and operated within the state by a 
  4.13  feedlot operator to prevent pollution of air, land, or water in 
  4.14  connection with the operation of a livestock feedlot, poultry 
  4.15  lot, or other animal lot. 
  4.16     (d) The amount necessary to pay the credits provided under 
  4.17  this section is annually appropriated from the general fund to 
  4.18  the commissioner of revenue. 
  4.19     Sec. 4.  Minnesota Statutes 1994, section 297A.25, 
  4.20  subdivision 59, is amended to read: 
  4.21     Subd. 59.  [FARM MACHINERY.] From July 1, 1994, until June 
  4.22  30, 1995, The gross receipts from the sale of used farm 
  4.23  machinery are exempt. 
  4.24     Sec. 5.  [REPEALER.] 
  4.25     Minnesota Statutes 1994, sections 10A.322, subdivision 4; 
  4.26  10A.43, subdivision 5; and 290.06, subdivision 23, are repealed. 
  4.27     Sec. 6.  [EFFECTIVE DATE.] 
  4.28     Section 3 is effective for taxable years beginning after 
  4.29  December 31, 1994. 
  4.30     Section 4 is effective for sales made after June 30, 1995. 
  4.31     Sections 1, 2, and 5 are effective for contributions made 
  4.32  after June 30, 1995. 
  4.33                             ARTICLE 2 
  4.34     Section 1.  Minnesota Statutes 1994, section 256E.06, 
  4.35  subdivision 9, is amended to read: 
  4.36     Subd. 9.  [LOCAL GOVERNMENT AID.] Beginning In 
  5.1   calendar year years 1981 through 1996 the distribution of local 
  5.2   government aid pursuant to section 477A.012 and in calendar 
  5.3   years after 1996 the county's homestead block grant pursuant to 
  5.4   section 477A.0131 shall be reduced by an amount equal to the 
  5.5   community social service aids allocated pursuant to subdivision 
  5.6   1 in the immediately preceding year which have been spent for 
  5.7   purposes other than community social services.  
  5.8      Sec. 2.  Minnesota Statutes 1994, section 256E.06, 
  5.9   subdivision 12, is amended to read: 
  5.10     Subd. 12.  [APPROPRIATION.] $51,566,000 $50,676,000 is 
  5.11  appropriated from the local government trust fund in fiscal year 
  5.12  1993, $50,762,000 in fiscal year 1994, $49,499,000 in fiscal 
  5.13  year 1995, and $50,499,000 $51,676,000 in fiscal year 1996 and 
  5.14  thereafter to the commissioner of human services for payment of 
  5.15  aid under this section.  
  5.16     Notwithstanding subdivisions 1 and 2, the increased 
  5.17  appropriation available in fiscal year 1996 and thereafter must 
  5.18  be used to increase each county's aid proportionately over the 
  5.19  aid received in calendar year 1994.  For calendar year 1995 
  5.20  only, each county's aid will be adjusted to reflect the increase 
  5.21  that is required to occur in the second half of the calendar 
  5.22  year. 
  5.23     In fiscal year 1997 and subsequent years, the amount 
  5.24  appropriated shall be the amount appropriated under this section 
  5.25  in the previous year, adjusted for inflation as provided under 
  5.26  section 477A.03, subdivision 3. 
  5.27     Sec. 3.  Minnesota Statutes 1994, section 256E.06, 
  5.28  subdivision 13, is amended to read: 
  5.29     Subd. 13.  [APPROPRIATION.] $53,102,000 in fiscal years 
  5.30  year 1997 and thereafter, there is appropriated from the general 
  5.31  fund to the commissioner of human services for payment of aid 
  5.32  under this section.  In fiscal years 1998 and thereafter, there 
  5.33  is appropriated from the general fund to the commissioner for 
  5.34  aid payments under this section, the amount appropriated in the 
  5.35  previous year under this section, adjusted for inflation as 
  5.36  provided under section 477A.03, subdivision 3.  
  6.1      Notwithstanding subdivisions 1 and 2, the an increased 
  6.2   appropriation available in fiscal year 1997 and thereafter must 
  6.3   be used to increase each county's aid proportionately over the 
  6.4   aid received in calendar year 1994. 
  6.5      Sec. 4.  Minnesota Statutes 1994, section 273.138, 
  6.6   subdivision 2, is amended to read: 
  6.7      Subd. 2.  (a) As provided in paragraphs (b) and (c), each 
  6.8   county government, shall receive reimbursement in calendar years 
  6.9   1984 and subsequent years through 1996 in an amount based on the 
  6.10  product of its total mill rate for taxes payable in 1983, times 
  6.11  the total 1972 assessed value of real property exempted from 
  6.12  taxation by section 272.02, subdivision 1 which was located 
  6.13  within the territory of the county, times 1.25.  For the purpose 
  6.14  of this subdivision, the "total mill rate" of a county 
  6.15  government includes mill rates for taxes levied by the county 
  6.16  which were not levied on the entire taxable value of the county. 
  6.17     (b) If the county contains a city of the first class, aid 
  6.18  shall be paid in an amount equal to 50 percent of the amount 
  6.19  computed pursuant to paragraph (a) in 1984, and no aid will be 
  6.20  paid in 1985 and subsequent years. 
  6.21     (c) If the county does not contain a city of the first 
  6.22  class, and if the product computed pursuant to paragraph (a) is 
  6.23  $50,000 or more for a county, aid shall be paid to that county 
  6.24  in an amount equal to 90 percent of the amount computed pursuant 
  6.25  to paragraph (a).  If the product is less than $50,000, no aid 
  6.26  will be paid.  
  6.27     Sec. 5.  Minnesota Statutes 1994, section 273.1398, 
  6.28  subdivision 2, is amended to read: 
  6.29     Subd. 2.  [HOMESTEAD AND AGRICULTURAL CREDIT AID.] For aids 
  6.30  payable in 1995 and 1996 homestead and agricultural credit aid 
  6.31  for shall be paid to each unique taxing jurisdiction, and for 
  6.32  aids payable in 1997 and thereafter, homestead and agricultural 
  6.33  credit aid shall be paid to each school district in an amount 
  6.34  which equals the product of (1) the homestead and agricultural 
  6.35  credit aid base, and (2) the growth adjustment factor, plus the 
  6.36  net tax capacity adjustment and the fiscal disparity adjustment. 
  7.1      Sec. 6.  Minnesota Statutes 1994, section 273.1398, 
  7.2   subdivision 3a, is amended to read: 
  7.3      Subd. 3a.  [DISPARITY REDUCTION AID TO CITIES.] 
  7.4   Notwithstanding the provisions of subdivision 3 or section 
  7.5   275.08, subdivision 1d, the amount of disparity reduction aid 
  7.6   for a city for aid payable in calendar year 1994 and thereafter, 
  7.7   and for counties and towns for aid payable in calendar year 1997 
  7.8   and thereafter, is zero, and the local tax rate for taxes 
  7.9   payable in 1994 and thereafter for a city, and for taxes payable 
  7.10  in 1997 and thereafter for counties and towns, shall not be 
  7.11  adjusted under section 275.08, subdivision 1d.  For purposes of 
  7.12  this subdivision, city means a statutory or home rule charter 
  7.13  city. 
  7.14     Sec. 7.  Minnesota Statutes 1994, section 273.166, 
  7.15  subdivision 2, is amended to read: 
  7.16     Subd. 2.  [MANUFACTURED HOME HOMESTEAD AND AGRICULTURAL 
  7.17  CREDIT AID.] For each calendar year, the Manufactured home 
  7.18  homestead and agricultural credit aid for shall be paid to each 
  7.19  taxing jurisdiction equals in calendar years 1995 and 1996, and 
  7.20  to each school district in calendar years after 1996, in an 
  7.21  amount equal to the taxing jurisdiction's manufactured home 
  7.22  homestead and agricultural credit aid determined under this 
  7.23  subdivision for the preceding aid payable year times the growth 
  7.24  adjustment factor for the jurisdiction plus the net tax capacity 
  7.25  adjustment for the jurisdiction.  Except for education districts 
  7.26  and secondary cooperatives that receive revenue according to 
  7.27  section 124.2721 or 124.575, payment will not be made to any 
  7.28  taxing jurisdiction that has ceased to levy a property tax. 
  7.29     Sec. 8.  [275.0641] [BUDGET HEARINGS; NOTICE.] 
  7.30     Subdivision 1.  [REPORT OF EXPENDITURE DATA.] 
  7.31  Notwithstanding any other law or charter to the contrary, on or 
  7.32  before April 15, each taxing authority shall supply the county 
  7.33  treasurer with prior year and anticipated current year 
  7.34  expenditure information for the taxing authority broken down by 
  7.35  categories of service.  The service categories for the reporting 
  7.36  of expenditure information shall be determined by the 
  8.1   commissioner of revenue, based on the governmental expenditure 
  8.2   categories found in the state auditor's publications of revenues 
  8.3   and expenditures for counties and cities.  For purposes of this 
  8.4   section, "taxing authority" includes all counties, home rule 
  8.5   charter and statutory cities, towns, school districts, and 
  8.6   metropolitan special taxing districts as defined in section 
  8.7   275.065, subdivision 3.  It excludes all other special taxing 
  8.8   districts and the school districts deemed to be special taxing 
  8.9   districts by section 275.065, subdivision 1.  For a taxing 
  8.10  authority located in two or more counties, the reporting of 
  8.11  prior year and anticipated current year expenditure data is to 
  8.12  be made to the county treasurer of each county in which the 
  8.13  taxing authority is located. 
  8.14     Subd. 2.  [REPORT OF FIRST BUDGET HEARING.] At the same 
  8.15  time as expenditure data is reported under subdivision 1, each 
  8.16  taxing authority except towns shall also report to the county 
  8.17  treasurer the date, time, and location for its first budget 
  8.18  hearing for the next year.  If the first budget hearing for the 
  8.19  next year is to be held prior to May 30 of the current levy 
  8.20  year, the taxing authority shall report to the county treasurer 
  8.21  the date, time, and location for the earliest budget hearing for 
  8.22  the next year to be held after May 29 of the current levy year. 
  8.23     Subd. 3.  [NOTICE OF CURRENT BUDGETS AND BUDGET HEARINGS.] 
  8.24  The county treasurer shall prepare and deliver after May 11 and 
  8.25  on or before May 25 each year, by first class mail to each 
  8.26  taxpayer at the address listed on the county's current year's 
  8.27  assessment roll, a notice of current budgets and budget hearings 
  8.28  for the taxing authorities in which the taxpayer's property is 
  8.29  located.  The notice shall list for each taxing authority the 
  8.30  anticipated expenditures for the current budget year broken down 
  8.31  by service category, along with the percent of increase or 
  8.32  decrease from the prior year.  The expenditure data shown for 
  8.33  the county, the city or town, and the metropolitan special 
  8.34  taxing districts shall be on a per household basis.  The 
  8.35  expenditure data shown for the school district shall be on a per 
  8.36  pupil basis.  The notice shall also show the date, time, and 
  9.1   location of first budget hearings for the next budget year for 
  9.2   the county, school district, and city if the property is located 
  9.3   within a city.  
  9.4      Subd. 4.  [STATE AUDITOR'S DUTIES.] As an aid to counties 
  9.5   and cities in seeing how their expenditure information is to be 
  9.6   reported to the county treasurer, the state auditor shall 
  9.7   provide by March 15 each year to each county and city a 
  9.8   breakdown of the county's or city's expenditures by the service 
  9.9   categories listed on the budget notice prescribed by the 
  9.10  commissioner of revenue.  The breakdown of expenditure data 
  9.11  shall be for the most recent year available in the state 
  9.12  auditor's database.  In addition, the state auditor shall 
  9.13  provide assistance to counties, cities, towns, and metropolitan 
  9.14  special taxing districts concerning the breakdown of their prior 
  9.15  year and anticipated current year expenditure data that is to be 
  9.16  reported. 
  9.17     Subd. 5.  [COMMISSIONER OF EDUCATION'S DUTIES.] As an aid 
  9.18  to school districts in seeing how their expenditure information 
  9.19  is to be reported to the county treasurer, the commissioner of 
  9.20  education shall provide by March 15 each year to each school 
  9.21  district a breakdown of the school district's expenditures on a 
  9.22  per pupil unit basis by the service categories listed on the 
  9.23  budget notice prescribed by the commissioner of revenue.  The 
  9.24  breakdown of expenditure data shall be for the most recent year 
  9.25  available in the department of education's database.  In 
  9.26  addition, the commissioner of education shall provide assistance 
  9.27  to school districts concerning the breakdown of their prior year 
  9.28  and anticipated current year expenditure data that is to be 
  9.29  reported. 
  9.30     Subd. 6.  [COMMISSIONER OF REVENUE'S DUTIES.] The 
  9.31  commissioner of revenue shall prescribe the form of the notice 
  9.32  of current budgets and budget hearings to be used by the county 
  9.33  treasurer.  On or before March 1 of 1995 and of each year 
  9.34  thereafter, the commissioner of revenue shall send to each 
  9.35  county treasurer, and to the state auditor and the commissioner 
  9.36  of education, the prescribed form of the notice to be used in 
 10.1   the current year.  On or before April 15 the commissioner of 
 10.2   revenue shall supply each county treasurer with the total number 
 10.3   of households for the county, the total number of households for 
 10.4   each city and town within the county, and the approximate total 
 10.5   number of households for the metropolitan special taxing 
 10.6   districts (if applicable) based on the most recent household 
 10.7   information available from the state demographer.  In addition, 
 10.8   on or before April 15 the commissioner of revenue shall supply 
 10.9   each county treasurer with the total number of pupils for each 
 10.10  school district within the county for the most recent school 
 10.11  year available from the department of education. 
 10.12     Sec. 9.  Minnesota Statutes 1994, section 276.04, 
 10.13  subdivision 2, is amended to read: 
 10.14     Subd. 2.  [CONTENTS OF TAX STATEMENTS.] (a) The treasurer 
 10.15  shall provide for the printing of the tax statements.  The 
 10.16  commissioner of revenue shall prescribe the form of the property 
 10.17  tax statement and its contents.  The statement must contain a 
 10.18  tabulated statement of the dollar amount due to each taxing 
 10.19  authority from the parcel of real property for which a 
 10.20  particular tax statement is prepared.  The dollar amounts due 
 10.21  the county, township or municipality, the total of the 
 10.22  metropolitan special taxing districts as defined in section 
 10.23  275.065, subdivision 3, paragraph (i), school district excess 
 10.24  referenda levy, remaining school district levy, and the total of 
 10.25  other voter approved referenda levies based on market value 
 10.26  under section 275.61 must be separately stated.  The amounts due 
 10.27  all other special taxing districts, if any, may be aggregated.  
 10.28  For the purposes of this subdivision, "school district excess 
 10.29  referenda levy" means school district taxes for operating 
 10.30  purposes approved at referenda, including those taxes based on 
 10.31  market value.  "School district excess referenda levy" does not 
 10.32  include school district taxes for capital expenditures approved 
 10.33  at referendums or school district taxes to pay for the debt 
 10.34  service on bonds approved at referenda.  The amount of the tax 
 10.35  on contamination value imposed under sections 270.91 to 270.98, 
 10.36  if any, must also be separately stated.  The dollar amounts, 
 11.1   including the dollar amount of any special assessments, may be 
 11.2   rounded to the nearest even whole dollar.  For purposes of this 
 11.3   section whole odd-numbered dollars may be adjusted to the next 
 11.4   higher even-numbered dollar.  The amount of market value 
 11.5   excluded under section 273.11, subdivision 16, if any, must also 
 11.6   be listed on the tax statement.  The statement shall include the 
 11.7   following sentence, printed in upper case letters in boldface 
 11.8   print:  "THE STATE OF MINNESOTA DOES NOT RECEIVE ANY PROPERTY 
 11.9   TAX REVENUES.  THE STATE OF MINNESOTA REDUCES YOUR PROPERTY TAX 
 11.10  BY PAYING CREDITS AND REIMBURSEMENTS TO LOCAL UNITS OF 
 11.11  GOVERNMENT."  
 11.12     (b) The property tax statements for manufactured homes and 
 11.13  sectional structures taxed as personal property shall contain 
 11.14  the same information that is required on the tax statements for 
 11.15  real property.  
 11.16     (c) Real and personal property tax statements must contain 
 11.17  the following information in the order given in this paragraph.  
 11.18  The information must contain the current year tax information in 
 11.19  the right column with the corresponding information for the 
 11.20  previous year in a column on the left: 
 11.21     (1) the property's estimated market value under section 
 11.22  273.11, subdivision 1; 
 11.23     (2) the property's taxable market value after reductions 
 11.24  under section 273.11, subdivisions 1a and 16; 
 11.25     (3) the property's gross tax, calculated by multiplying the 
 11.26  property's gross tax capacity times the total local tax rate and 
 11.27  adding to the result the sum of the aids enumerated in clause 
 11.28  (3); 
 11.29     (4) a total of the following aids: 
 11.30     (i) education aids payable under chapters 124 and 124A; 
 11.31     (ii) local government aids for cities, towns, and counties 
 11.32  under chapter 477A; and 
 11.33     (iii) disparity reduction aid under section 273.1398; 
 11.34     (5) for homestead residential and agricultural properties, 
 11.35  the homestead and agricultural credit aid apportioned to the 
 11.36  property.  This amount is obtained by multiplying the total 
 12.1   local tax rate by the difference between the property's gross 
 12.2   and net tax capacities under section 273.13.  This amount must 
 12.3   be separately stated and identified as "homestead and 
 12.4   agricultural credit."  For purposes of comparison with the 
 12.5   previous year's amount for the statement for taxes payable in 
 12.6   1990, the statement must show the homestead credit for taxes 
 12.7   payable in 1989 under section 273.13, and the agricultural 
 12.8   credit under section 273.132 for taxes payable in 1989; 
 12.9      (6) any credits received under sections 273.119; 273.123; 
 12.10  273.135; 273.1391; 273.1398, subdivision 4; 469.171; and 
 12.11  473H.10, except that the amount of credit received under section 
 12.12  273.135 must be separately stated and identified as "taconite 
 12.13  tax relief"; and 
 12.14     (7) the net tax payable in the manner required in paragraph 
 12.15  (a).  
 12.16     The commissioner of revenue shall certify to the county 
 12.17  auditor the actual or estimated aids enumerated in clauses (3) 
 12.18  and (4) that local governments will receive in the following 
 12.19  year.  In the case of a county containing a city of the first 
 12.20  class, for taxes levied in 1991, and for all counties for taxes 
 12.21  levied in 1992 and thereafter, the commissioner must certify 
 12.22  this amount by September 1.  For taxes payable in 1997 and 
 12.23  thereafter, the commissioner shall certify to the auditor an 
 12.24  estimate of the portion of the homestead block grant under 
 12.25  section 477A.0131 which corresponds to the payable 1996 aids 
 12.26  listed in clause (4), items (ii) and (iii). 
 12.27     Sec. 10.  Minnesota Statutes 1994, section 471.9981, 
 12.28  subdivision 6, is amended to read: 
 12.29     Subd. 6.  [PENALTY FOR FAILURE TO IMPLEMENT PLAN.] (a) The 
 12.30  commissioner of employee relations shall review the 
 12.31  implementation report submitted by a governmental subdivision to 
 12.32  determine whether the subdivision has established equitable 
 12.33  compensation relationships as required by section 471.992, 
 12.34  subdivision 1, by December 31, 1991, or the later date approved 
 12.35  by the commissioner.  The commissioner shall notify a 
 12.36  subdivision found to have achieved compliance with section 
 13.1   471.992, subdivision 1. 
 13.2      (b) If the commissioner finds that the subdivision is not 
 13.3   in compliance based on the information contained in the 
 13.4   implementation report required by section 471.9981, subdivision 
 13.5   5a, the commissioner shall notify the subdivision of the basis 
 13.6   for the finding.  The notice must include a detailed description 
 13.7   of the basis for the finding, specific recommended actions to 
 13.8   achieve compliance, and an estimated cost of compliance.  If the 
 13.9   subdivision disagrees with the finding, it shall notify the 
 13.10  commissioner, who shall provide a specified time period in which 
 13.11  to submit additional evidence in support of its claim that it is 
 13.12  in compliance.  The commissioner shall consider at least the 
 13.13  following additional information in reconsidering whether the 
 13.14  subdivision is in compliance: 
 13.15     (1) recruitment difficulties; 
 13.16     (2) retention difficulties; 
 13.17     (3) recent arbitration awards that are inconsistent with 
 13.18  equitable compensation relationships; and 
 13.19     (4) information that can demonstrate a good-faith effort to 
 13.20  achieve compliance and continued progress toward compliance, 
 13.21  including any constraints the subdivision faces. 
 13.22  The subdivision shall also present a plan for achieving 
 13.23  compliance and a date for additional review by the commissioner. 
 13.24     (c) If the subdivision does not make the changes to achieve 
 13.25  compliance within a reasonable time set by the commissioner, the 
 13.26  commissioner shall notify the subdivision and the commissioner 
 13.27  of revenue that the subdivision is subject to a five percent 
 13.28  reduction in the aid that would otherwise be payable to that 
 13.29  governmental subdivision under section 124A.23, 273.1398, or 
 13.30  sections 477A.011 to 477A.014, including section 477A.0131; or 
 13.31  to a fine of $100 a day, whichever is greatest.  The 
 13.32  commissioner of revenue shall enforce the penalty beginning in 
 13.33  calendar year 1992 or in the first calendar year beginning after 
 13.34  the date for implementation of the plan of a governmental 
 13.35  subdivision for which the commissioner of employee relations has 
 13.36  approved an implementation date later than December 31, 1991.  
 14.1   However, the commissioner of revenue may not enforce a penalty 
 14.2   until after the end of the first regular legislative session 
 14.3   after a report listing the subdivision as not in compliance has 
 14.4   been submitted to the legislature under section 471.999.  The 
 14.5   penalty remains in effect until the subdivision achieves 
 14.6   compliance.  The commissioner of employee relations may suspend 
 14.7   the penalty upon making a finding that the failure to implement 
 14.8   was attributable to circumstances beyond the control of the 
 14.9   governmental subdivision or to severe hardship, or that 
 14.10  noncompliance results from factors unrelated to the sex of the 
 14.11  members dominating the affected classes and that the subdivision 
 14.12  is taking substantial steps to achieve compliance to the extent 
 14.13  possible.  
 14.14     Sec. 11.  Minnesota Statutes 1994, section 477A.012, 
 14.15  subdivision 1, is amended to read: 
 14.16     Subdivision 1.  [AID AMOUNT.] In calendar year years 1991 
 14.17  and subsequent years through 1996, each county government shall 
 14.18  receive a distribution equal to the aid amount it received under 
 14.19  this subdivision in the previous year less any permanent 
 14.20  reductions made under section 477A.0132. 
 14.21     Sec. 12.  Minnesota Statutes 1994, section 477A.013, 
 14.22  subdivision 1, is amended to read: 
 14.23     Subdivision 1.  [TOWNS.] In 1994 each town that had levied 
 14.24  for taxes payable in the prior year a local tax rate of at least 
 14.25  .008 shall receive a distribution equal to the amount it 
 14.26  received in 1993 under this section before any nonpermanent 
 14.27  reductions made under section 477A.0132.  In 1995 each town that 
 14.28  had levied for taxes payable in 1993 a local tax rate of at 
 14.29  least .008 shall receive a distribution equal to 102 percent of 
 14.30  the amount it received in 1994 under this section before any 
 14.31  increases or reductions under sections 16A.711, subdivision 5, 
 14.32  and 477A.0132.  In 1996 and subsequent years each town that had 
 14.33  levied for taxes payable in 1993 a local tax rate of at least 
 14.34  .008 shall receive a distribution equal to the amount it 
 14.35  received in the previous year under this section, adjusted for 
 14.36  inflation as provided under section 477A.03, subdivision 3. 
 15.1      Sec. 13.  Minnesota Statutes 1994, section 477A.013, 
 15.2   subdivision 9, is amended to read: 
 15.3      Subd. 9.  [CITY AID DISTRIBUTION.] (a) In calendar year 
 15.4   years 1994 and thereafter, 1995, and 1996, each city shall 
 15.5   receive an aid distribution equal to the sum of (1) the city 
 15.6   formula aid under subdivision 8, and (2) its city aid base. 
 15.7      (b) The percentage increase for a first class city in 
 15.8   calendar year 1995 and thereafter shall not exceed the 
 15.9   percentage increase in the sum of the aid to all cities under 
 15.10  this section in the current calendar year compared to the sum of 
 15.11  the aid to all cities in the previous year. 
 15.12     (c) The total aid for any city, except a first class city, 
 15.13  shall not exceed the sum of (1) ten percent of the city's net 
 15.14  levy for the year prior to the aid distribution plus (2) its 
 15.15  total aid in the previous year before any increases or decreases 
 15.16  under sections 16A.711, subdivision 5, and 477A.0132. 
 15.17     (d) Notwithstanding paragraph (c), in 1995 only, for cities 
 15.18  which in 1992 or 1993 transferred an amount from governmental 
 15.19  funds to their sewer and water fund in an amount greater than 
 15.20  their net levy for taxes payable in the year in which the 
 15.21  transfer occurred, the total aid shall not exceed the sum of (1) 
 15.22  20 percent of the city's net levy for the year prior to the aid 
 15.23  distribution plus (2) its total aid in the previous year before 
 15.24  any increases or decreases under sections 16A.711, subdivision 
 15.25  5, and 477A.0132. 
 15.26     Sec. 14.  [477A.0131] [COUNTY-LEVEL HOMESTEAD BLOCK 
 15.27  GRANTS.] 
 15.28     Subdivision 1.  [HOMESTEAD BLOCK GRANT CERTIFICATIONS.] (a) 
 15.29  On or before October 15, 1995, the commissioner of revenue shall 
 15.30  certify to each county board the amount of the homestead block 
 15.31  grant to be paid to the county treasurer in 1997.  The payable 
 15.32  1997 homestead block grant amount for each county shall be the 
 15.33  same proportion of the payable 1997 total homestead block grant 
 15.34  appropriation in section 477A.03 as the sum of the nonschool (1) 
 15.35  homestead and agricultural credit aid, including manufactured 
 15.36  home homestead and agricultural credit aid, (2) disparity 
 16.1   reduction aid, (3) local government aid, and (4) attached 
 16.2   machinery aid payable within the county for aids payable in 1996 
 16.3   is to the nonschool statewide total of those aids for the same 
 16.4   payable year; including for this purpose the effects of any 
 16.5   nonpermanent aid reductions required for 1996 by section 
 16.6   477A.0132, subdivision 1.  In making these computations, the 
 16.7   entire amount of payable 1996 aid for a city or special taxing 
 16.8   district which is located within more than one county shall be 
 16.9   included as an amount payable within the home county only.  For 
 16.10  the purposes of this section, the term "home county" has the 
 16.11  meaning given in section 275.065, subdivision 1a.  The 
 16.12  commissioner's certification to each county shall show the total 
 16.13  of the 1996 aids used in these computations for each county, the 
 16.14  amounts of each type of aid for each taxing jurisdiction within 
 16.15  the county, and the percentage distribution of the total of the 
 16.16  aids used in these computations within the county. 
 16.17     (b) By October 15, 1996, and by October 15 of each year 
 16.18  thereafter, the commissioner shall certify to each county board 
 16.19  the amount which is allocated to that county from the homestead 
 16.20  block grant appropriation in section 477A.03 for payment in the 
 16.21  second following year.  The statewide block grant appropriation 
 16.22  made for aids payable in 1998 and thereafter shall be allocated 
 16.23  to each county by the commissioner, for certification and 
 16.24  payment purposes, in the same proportion as the total homestead 
 16.25  block grant appropriation for aids payable in the prior payable 
 16.26  year was allocated among the various counties. 
 16.27     Subd. 2.  [AID DISTRIBUTION COUNCILS.] (a) By September 1, 
 16.28  1995, each county board must decide, by resolution, on the size 
 16.29  of the county's aid distribution council and the process under 
 16.30  which representatives from other units of government will be 
 16.31  selected.  Each county's aid distribution council must have an 
 16.32  equal number of:  (1) county commissioners, who must represent 
 16.33  township and special taxing district interests on the aid 
 16.34  distribution council as well as overall county interests; (2) 
 16.35  city mayors or council members; and (3) school district board 
 16.36  members.  Cities or school districts located within more than 
 17.1   one county are entitled to representation only on the aid 
 17.2   distribution council in their home county.  By September 30, 
 17.3   1995, and by September 30 of each year thereafter, all county 
 17.4   commissioners, city mayors and council members, and all school 
 17.5   board members within a county must decide on who shall represent 
 17.6   them on the county's aid distribution council during the 
 17.7   council's term, which shall automatically end on the next July 
 17.8   31.  The county board may, by resolution, adopt aid distribution 
 17.9   guidelines consistent with paragraph (b) to which the council 
 17.10  must adhere.  The aid distribution council must meet 
 17.11  periodically throughout each term as the members so decide, 
 17.12  however, between May 1 and July 15 of each term the council must 
 17.13  conduct at least one public hearing at which public comments are 
 17.14  allowed.  The county's truth in budgeting notice must contain 
 17.15  information on the location and timing of the council's public 
 17.16  hearing. 
 17.17     (b) The purpose of a county's aid distribution council is 
 17.18  to designate by majority resolution the allocation of the 
 17.19  county's homestead block grant payable in the year following the 
 17.20  end of the board's term in a manner which provides general 
 17.21  property tax relief to taxpayers in the county, while at the 
 17.22  same time devoting such portion of the county's block grant as 
 17.23  the council deems advisable to programs which foster cooperation 
 17.24  between local units of government in the delivery of needed or 
 17.25  desirable governmental services.  The county's aid distribution 
 17.26  council may allocate funds to any taxing authority, as defined 
 17.27  in section 275.065, subdivision 1, which is located within the 
 17.28  county.  If a council fails to certify an allocation by the 
 17.29  applicable July 15, the county's homestead block grant for 
 17.30  payment in the following year must be distributed by the county 
 17.31  treasurer in proportion to the most recent allocation resolution 
 17.32  certified to the commissioner of revenue by the aid distribution 
 17.33  council of that county, or, in the absence of any prior 
 17.34  allocation resolution by that council, in proportion to the 
 17.35  payable 1996 distribution within the county of the aid amounts 
 17.36  listed in subdivision 1 as certified to the county treasurer by 
 18.1   the commissioner. 
 18.2      (c) Following creation of the first aid distribution 
 18.3   council within a county, the size of the council shall remain 
 18.4   the same from term to term until changed by resolution of the 
 18.5   county board, and the council members shall remain the same from 
 18.6   term to term until changed by the group given appointment powers 
 18.7   in this subdivision.  If a vacancy occurs on a council for any 
 18.8   reason, the appointing authority has 30 days to fill the vacancy 
 18.9   in the manner provided for the initial appointment of the vacant 
 18.10  member.  No substantial business of the council may be conducted 
 18.11  in those 30 days unless the appointing authority indicates by 
 18.12  majority resolution that the vacancy will not be filled during 
 18.13  that term of the council.  A position left vacant by an 
 18.14  appointing authority at the beginning of an annual council term, 
 18.15  or a vacancy occurring during a term of the council which is not 
 18.16  filled within 30 days, reduces the size of the council for all 
 18.17  purposes. 
 18.18     Subd. 3.  [HOMESTEAD BLOCK GRANT PAYMENTS.] Beginning with 
 18.19  aid payable in 1997, the commissioner of revenue shall pay each 
 18.20  county the amount of the total homestead block grant 
 18.21  appropriation in section 477A.03 for that payable year which has 
 18.22  been allocated to the county under subdivision 1.  Payments 
 18.23  shall be on warrants made out to the county treasurer on the 
 18.24  dates specified in section 477A.015, and shall be designated as 
 18.25  the county's homestead block grant.  Within five days of 
 18.26  receipt, the county treasurer must distribute the payment to 
 18.27  taxing authorities located within the county in accordance with 
 18.28  subdivision 2. 
 18.29     Subd. 4.  [REPORTS TO COMMISSIONER.] By July 15, 1996, and 
 18.30  by July 15 of each year thereafter, the aid distribution council 
 18.31  of each county shall certify to the commissioner of revenue, and 
 18.32  to each taxing authority in the county, the dollar amount 
 18.33  allocated by the council for payment to each eligible taxing 
 18.34  authority, a narrative description of the numerical or other 
 18.35  factors used in any distribution formula adopted by the council, 
 18.36  and the mathematical value or subjective weight given to each 
 19.1   such factor.  If a council adopts no distribution formula, it 
 19.2   must so indicate in its certification to the commissioner under 
 19.3   this subdivision.  Once made, the council's certification is 
 19.4   final, and any errors shall be compensated for by the county 
 19.5   treasurer through proportionate increases or decreases. 
 19.6      Sec. 15.  Minnesota Statutes 1994, section 477A.0132, 
 19.7   subdivision 1, is amended to read: 
 19.8      Subdivision 1.  [AFFECTED LOCAL GOVERNMENTS.] The following 
 19.9   permanent and nonpermanent reductions shall be made in aids paid 
 19.10  to the following local units of government: 
 19.11     (a) For aids payable in 1992 1995, there shall be 
 19.12  a permanent nonpermanent reduction in aids to counties, 
 19.13  cities, towns, and special taxing districts 
 19.14  of $86,000,000 $47,979,000.  For purposes of this reduction, 
 19.15  hospital districts are not considered special taxing districts.  
 19.16  For aids payable in 1995, there shall also be nonpermanent aid 
 19.17  reductions for cities and towns of $9,021,000. 
 19.18     (b) Aid reductions required under section 16A.711, 
 19.19  subdivision 5, shall be nonpermanent reductions in aids to 
 19.20  counties, cities, towns, and special taxing districts equal to 
 19.21  the difference between the aid amounts certified to be paid and 
 19.22  the amount of the appropriation to pay the aids.  
 19.23     (c) For aids payable in 1996, there shall be a nonpermanent 
 19.24  reduction in the local government aid appropriation contained in 
 19.25  section 477A.03 of 5.74 percent. 
 19.26     Sec. 16.  Minnesota Statutes 1994, section 477A.0132, 
 19.27  subdivision 2, is amended to read: 
 19.28     Subd. 2.  [CALCULATION OF AID REDUCTION.] The aid reduction 
 19.29  to each local government as provided under subdivision 1 will be 
 19.30  equal to the product of the reduction percentage and its 
 19.31  reduction base.  The reduction base is defined as the following: 
 19.32     (a) For subdivision 1, clause (a), the reduction base is 
 19.33  equal to the adjusted revenue base for 1992. 
 19.34     (b) For subdivision 1, clause (b), the reduction base is 
 19.35  equal to the adjusted revenue base for the year in which the aid 
 19.36  payment is to be made.  
 20.1      Sec. 17.  Minnesota Statutes 1994, section 477A.014, 
 20.2   subdivision 1, is amended to read: 
 20.3      Subdivision 1.  [CALCULATIONS AND PAYMENTS.] The 
 20.4   commissioner of revenue shall make all necessary calculations 
 20.5   and make payments pursuant to sections 477A.012, 477A.013, 
 20.6   477A.0131, 477A.0132, and 477A.03 directly to the affected 
 20.7   taxing authorities annually.  In addition, the commissioner 
 20.8   shall notify the authorities of their aid amounts, as well as 
 20.9   the computational factors used in making the calculations for 
 20.10  their authority, and those statewide total figures that are 
 20.11  pertinent, before August 1 of the year preceding the aid 
 20.12  distribution year, or by the date otherwise provided in section 
 20.13  477A.0131.  For the purposes of this subdivision, aid is 
 20.14  determined for a city or town based on its city or town status 
 20.15  as of June 30 of the year preceding the aid distribution year.  
 20.16  If the effective date for a municipal incorporation, 
 20.17  consolidation, annexation, detachment, dissolution, or township 
 20.18  organization is on or before June 30 of the year preceding the 
 20.19  aid distribution year, such change in boundaries or form of 
 20.20  government shall be recognized for aid determinations for the 
 20.21  aid distribution year.  If the effective date for a municipal 
 20.22  incorporation, consolidation, annexation, detachment, 
 20.23  dissolution, or township organization is after June 30 of the 
 20.24  year preceding the aid distribution year, such change in 
 20.25  boundaries or form of government shall not be recognized for aid 
 20.26  determinations until the following year.  
 20.27     Sec. 18.  Minnesota Statutes 1994, section 477A.014, 
 20.28  subdivision 2, is amended to read: 
 20.29     Subd. 2.  [ERRORS.] A taxing authority may object to the 
 20.30  commissioner of revenue with respect to the amount of the 
 20.31  distribution it has been certified to receive pursuant to 
 20.32  subdivision 1.  No objection shall be raised later than 60 30 
 20.33  days after the taxing authority has received notice from the 
 20.34  commissioner of the amount which it has been certified to 
 20.35  receive.  In regard to the county-level homestead block grants 
 20.36  provided in section 477A.0131 for aids payable in 1997 and 
 21.1   thereafter, within 30 days of receiving an objection from a 
 21.2   county, the commissioner must recertify any county-level 
 21.3   distribution amounts which may have changed as a result of 
 21.4   considering or resolving the objection. 
 21.5      Sec. 19.  Minnesota Statutes 1994, section 477A.014, 
 21.6   subdivision 5, is amended to read: 
 21.7      Subd. 5.  [DEDUCTION FROM AID PAYMENTS.] For amounts 
 21.8   certified in 1994 and 1995, the commissioner of revenue shall 
 21.9   deduct the amounts certified under subdivision 4 from the local 
 21.10  government aid payments to be made to appropriate local units of 
 21.11  government in the next aid payment year.  For aids payable in 
 21.12  1997 and thereafter, the commissioner of revenue shall deduct 
 21.13  the amounts certified in 1995 under subdivision 4 from the block 
 21.14  grant appropriations in section 477A.03.  
 21.15     Sec. 20.  Minnesota Statutes 1994, section 477A.015, is 
 21.16  amended to read: 
 21.17     477A.015 [PAYMENT DATES.] 
 21.18     In 1995 and 1996, the commissioner of revenue shall make 
 21.19  the payments of local government aid, and in 1997 and thereafter 
 21.20  the commissioner shall make payments of the county-level block 
 21.21  grants authorized in section 477A.0131, to affected taxing 
 21.22  authorities in two installments on July 20 and December 26 
 21.23  annually.  
 21.24     The commissioner may pay all or part of the payment due on 
 21.25  December 26 at any time after August 15 upon the request of a 
 21.26  city that requests such payment as being necessary for meeting 
 21.27  its cash flow needs. 
 21.28     Sec. 21.  Minnesota Statutes 1994, section 477A.017, 
 21.29  subdivision 3, is amended to read: 
 21.30     Subd. 3.  [CONFORMITY.] Other law to the contrary 
 21.31  notwithstanding, in order to receive distributions under 
 21.32  sections 477A.011 to 477A.03, including distributions from the 
 21.33  county treasurer under section 477A.0131, counties and cities 
 21.34  must conform to the standards set in subdivision 2 in making all 
 21.35  financial reports required to be made to the state auditor after 
 21.36  June 30, 1984.  
 22.1      Sec. 22.  Minnesota Statutes 1994, section 477A.03, 
 22.2   subdivision 1, is amended to read: 
 22.3      Subdivision 1.  [ANNUAL APPROPRIATION.] For fiscal years 
 22.4   1995 and 1996, a sum sufficient to discharge the duties imposed 
 22.5   by sections 477A.011 to 477A.014 is annually appropriated from 
 22.6   the local government trust fund to the commissioner of revenue.  
 22.7   For aid payable in 1994, the total aid paid to cities under 
 22.8   section 477A.013, subdivision 9, is limited to $330,636,900.  
 22.9   For aid payable in 1995, the total aid paid to cities and towns 
 22.10  under section 477A.013, subdivision 9, is limited 
 22.11  to $337,249,600 $339,266,000.  For aid payable in 1996 and 
 22.12  thereafter, the total aid paid to cities and towns under section 
 22.13  477A.013, subdivision 9, is limited to the amount paid in the 
 22.14  previous year, adjusted for inflation as provided under 
 22.15  subdivision 3 $348,287,000. 
 22.16     For aid payments to counties under section 477A.0121 are 
 22.17  limited to $8,400,000 in 1994 and, $10,000,000 is appropriated 
 22.18  for aid payments in 1995 and $10,265,000 is appropriated for aid 
 22.19  payments in 1996.  For aid payable in 1996 1997 and thereafter, 
 22.20  payments to counties under section 477A.0121 are limited to the 
 22.21  amount paid in the previous year, adjusted for inflation as 
 22.22  provided under subdivision 3. 
 22.23     For aid payable in 1995, payments to counties under section 
 22.24  477A.0122 are limited to, $1,500,000 is appropriated for aid 
 22.25  payments in 1995 and $1,540,000 is appropriated for aid payments 
 22.26  in 1996.  For aids payable in 1996 1997 and thereafter, payments 
 22.27  to counties under section 477A.0122 are limited to the amount 
 22.28  paid in the previous year, adjusted for inflation as provided 
 22.29  under subdivision 3. 
 22.30     For homestead block grant payments under section 477A.0131, 
 22.31  $803,963,000 is appropriated for payments in 1997, and 
 22.32  $813,851,000 is annually appropriated for payments in 1998 and 
 22.33  thereafter. 
 22.34     Aid payments for fiscal years 1995 and 1996 are 
 22.35  appropriated from the local government trust fund.  Aid payments 
 22.36  for fiscal year 1997 and thereafter are appropriated from the 
 23.1   general fund. 
 23.2      Sec. 23.  Minnesota Statutes 1994, section 477A.03, 
 23.3   subdivision 2, is amended to read: 
 23.4      Subd. 2.  [ANNUAL APPROPRIATION.] A sum sufficient to 
 23.5   discharge the duties imposed by sections 477A.011 to 477A.014 is 
 23.6   annually appropriated from the general fund to the commissioner 
 23.7   of revenue.  For aids payable in 1996 and thereafter, the total 
 23.8   aids paid under sections 477A.013, subdivision 9, 477A.0121, and 
 23.9   477A.0122 are the amounts certified to be paid in the previous 
 23.10  year, adjusted for inflation as provided under subdivision 3. 
 23.11     Sec. 24.  [REENACTMENT.] 
 23.12     Notwithstanding Laws 1994, chapter 587, article 3, sections 
 23.13  21 and 22, Minnesota Statutes 1994, section 477A.03, subdivision 
 23.14  1, is not repealed effective July 1, 1996. 
 23.15     Sec. 25.  [REPEALER.] 
 23.16     Minnesota Statutes 1994, sections 477A.011, subdivisions 
 23.17  30, 31, 32, 33, 34, 35, 36, and 37; 477A.012; 477A.013; and 
 23.18  477A.014, subdivision 1a, are repealed. 
 23.19     Sec. 26.  [EFFECTIVE DATE.] 
 23.20     Sections 1 to 7, 9 to 17, 19 to 22, and 24 are effective 
 23.21  the day following final enactment.  Sections 18 and 25 are 
 23.22  effective for aids and grants payable in 1997 and thereafter.  
 23.23  Section 8 is effective for levy year 1996, for taxes payable in 
 23.24  1997, and thereafter.  Section 23 is effective July 1, 1996, and 
 23.25  thereafter.