HF 663

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:40am

A bill for an act
relating to taxation; property tax; advancing various dates for the notices of
proposed property taxes and public hearings in the truth in taxation process;
amending Minnesota Statutes 2008, section 275.065, subdivisions 1, 1a, 1c,
3, 6, 6c, 8, 9, 10.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 275.065, subdivision 1, is amended to read:

Subdivision 1.

Proposed levy.

(a) Notwithstanding any law or charter to the
contrary, on or before September deleted text begin 15 deleted text end new text begin 1 new text end , each taxing authority, other than a school district,
shall adopt a proposed budget and shall certify to the county auditor the proposed or, in
the case of a town, the final property tax levy for taxes payable in the following year.

(b) On or before September deleted text begin 30 deleted text end new text begin 15 new text end , each school district that has not mutually agreed
with its home county to extend this date shall certify to the county auditor the proposed
property tax levy for taxes payable in the following year. Each school district that has
agreed with its home county to delay the certification of its proposed property tax levy
must certify its proposed property tax levy for the following year no later than October
7. The school district shall certify the proposed levy as:

(1) a specific dollar amount by school district fund, broken down between
voter-approved and non-voter-approved levies and between referendum market value
and tax capacity levies; or

(2) the maximum levy limitation certified by the commissioner of education
according to section 126C.48, subdivision 1.

(c) If the board of estimate and taxation or any similar board that establishes
maximum tax levies for taxing jurisdictions within a first class city certifies the maximum
property tax levies for funds under its jurisdiction by charter to the county auditor by
September deleted text begin 15 deleted text end new text begin 1 new text end , the city shall be deemed to have certified its levies for those taxing
jurisdictions.

(d) For purposes of this section, "taxing authority" includes all home rule and
statutory cities, towns, counties, school districts, and special taxing districts as defined
in section 275.066. Intermediate school districts that levy a tax under chapter 124 or
136D, joint powers boards established under sections 123A.44 to 123A.446, and Common
School Districts No. 323, Franconia, and No. 815, Prinsburg, are also special taxing
districts for purposes of this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for proposed notices and hearings
held in 2010 and thereafter, for property taxes payable in 2011 and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2008, section 275.065, subdivision 1a, is amended to read:

Subd. 1a.

Overlapping jurisdictions.

In the case of a taxing authority lying in two
or more counties, the home county auditor shall certify the proposed levy and the proposed
local tax rate to the other county auditor by deleted text begin October deleted text end new text begin September new text end 5, unless the home county
has agreed to delay the certification of its proposed property tax levy, in which case the
home county auditor shall certify the proposed levy and the proposed local tax rate to the
other county auditor by October 10. The home county auditor must estimate the levy or
rate in preparing the notices required in subdivision 3, if the other county has not certified
the appropriate information. If requested by the home county auditor, the other county
auditor must furnish an estimate to the home county auditor.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for proposed notices and hearings
held in 2010 and thereafter, for property taxes payable in 2011 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2008, section 275.065, subdivision 1c, is amended to read:

Subd. 1c.

Levy; shared, merged, consolidated services.

If two or more taxing
authorities are in the process of negotiating an agreement for sharing, merging, or
consolidating services between those taxing authorities at the time the proposed levy is to
be certified under subdivision 1, each taxing authority involved in the negotiation shall
certify its total proposed levy as provided in that subdivision, including a notification to the
county auditor of the specific service involved in the agreement which is not yet finalized.
The affected taxing authorities may amend their proposed levies under subdivision 1 until
deleted text begin October deleted text end new text begin September new text end 10 for levy amounts relating only to the specific service involved.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for proposed notices and hearings
held in 2010 and thereafter, for property taxes payable in 2011 and thereafter.
new text end

Sec. 4.

Minnesota Statutes 2008, section 275.065, subdivision 3, is amended to read:

Subd. 3.

Notice of proposed property taxes.

(a) The county auditor shall prepare
and the county treasurer shall deliver after deleted text begin November 10 deleted text end new text begin October 15 new text end and on or before
deleted text begin November deleted text end new text begin October new text end 24 each year, by first class mail to each taxpayer at the address listed
on the county's current year's assessment roll, a notice of proposed property taxes. Upon
written request by the taxpayer, the treasurer may send the notice in electronic form or by
electronic mail instead of on paper or by ordinary mail.

(b) The commissioner of revenue shall prescribe the form of the notice.

(c) The notice must inform taxpayers that it contains the amount of property taxes
each taxing authority proposes to collect for taxes payable the following year. In the case
of a town, or in the case of the state general tax, the final tax amount will be its proposed
tax. In the case of taxing authorities required to hold a public meeting under subdivision 6,
the notice must clearly state that each taxing authority, including regional library districts
established under section 134.201, and including the metropolitan taxing districts as
defined in paragraph (i), but excluding all other special taxing districts and towns, will
hold a public meeting to receive public testimony on the proposed budget and proposed or
final property tax levy, or, in case of a school district, on the current budget and proposed
property tax levy. It must clearly state the time and place of each taxing authority's
meeting, a telephone number for the taxing authority that taxpayers may call if they have
questions related to the notice, and an address where comments will be received by mail.

(d) The notice must state for each parcel:

(1) the market value of the property as determined under section 273.11, and used
for computing property taxes payable in the following year and for taxes payable in the
current year as each appears in the records of the county assessor on deleted text begin November deleted text end new text begin October new text end
1 of the current year; and, in the case of residential property, whether the property is
classified as homestead or nonhomestead. The notice must clearly inform taxpayers of the
years to which the market values apply and that the values are final values;

(2) the items listed below, shown separately by county, city or town, and state general
tax, net of the residential and agricultural homestead credit under section 273.1384, voter
approved school levy, other local school levy, and the sum of the special taxing districts,
and as a total of all taxing authorities:

(i) the actual tax for taxes payable in the current year; and

(ii) the proposed tax amount.

If the county levy under clause (2) includes an amount for a lake improvement
district as defined under sections 103B.501 to 103B.581, the amount attributable for that
purpose must be separately stated from the remaining county levy amount.

In the case of a town or the state general tax, the final tax shall also be its proposed
tax unless the town changes its levy at a special town meeting under section 365.52. If a
school district has certified under section 126C.17, subdivision 9, that a referendum will
be held in the school district at the November general election, the county auditor must
note next to the school district's proposed amount that a referendum is pending and that, if
approved by the voters, the tax amount may be higher than shown on the notice. In the
case of the city of Minneapolis, the levy for Minneapolis Park and Recreation shall be
listed separately from the remaining amount of the city's levy. In the case of the city of
St. Paul, the levy for the St. Paul Library Agency must be listed separately from the
remaining amount of the city's levy. In the case of Ramsey County, any amount levied
under section 134.07 may be listed separately from the remaining amount of the county's
levy. In the case of a parcel where tax increment or the fiscal disparities areawide tax
under chapter 276A or 473F applies, the proposed tax levy on the captured value or the
proposed tax levy on the tax capacity subject to the areawide tax must each be stated
separately and not included in the sum of the special taxing districts; and

(3) the increase or decrease between the total taxes payable in the current year and
the total proposed taxes, expressed as a percentage.

For purposes of this section, the amount of the tax on homesteads qualifying under
the senior citizens' property tax deferral program under chapter 290B is the total amount
of property tax before subtraction of the deferred property tax amount.

(e) The notice must clearly state that the proposed or final taxes do not include
the following:

(1) special assessments;

(2) levies approved by the voters after the date the proposed taxes are certified,
including bond referenda and school district levy referenda;

(3) a levy limit increase approved by the voters by the first Tuesday after the first
Monday in November of the levy year as provided under section 275.73;

(4) amounts necessary to pay cleanup or other costs due to a natural disaster
occurring after the date the proposed taxes are certified;

(5) amounts necessary to pay tort judgments against the taxing authority that become
final after the date the proposed taxes are certified; and

(6) the contamination tax imposed on properties which received market value
reductions for contamination.

(f) Except as provided in subdivision 7, failure of the county auditor to prepare or
the county treasurer to deliver the notice as required in this section does not invalidate the
proposed or final tax levy or the taxes payable pursuant to the tax levy.

(g) If the notice the taxpayer receives under this section lists the property as
nonhomestead, and satisfactory documentation is provided to the county assessor by the
applicable deadline, and the property qualifies for the homestead classification in that
assessment year, the assessor shall reclassify the property to homestead for taxes payable
in the following year.

(h) In the case of class 4 residential property used as a residence for lease or rental
periods of 30 days or more, the taxpayer must either:

(1) mail or deliver a copy of the notice of proposed property taxes to each tenant,
renter, or lessee; or

(2) post a copy of the notice in a conspicuous place on the premises of the property.

The notice must be mailed or posted by the taxpayer by deleted text begin November deleted text end new text begin October new text end 27 or
within three days of receipt of the notice, whichever is later. A taxpayer may notify the
county treasurer of the address of the taxpayer, agent, caretaker, or manager of the premises
to which the notice must be mailed in order to fulfill the requirements of this paragraph.

(i) For purposes of this subdivision, subdivisions 5a and 6, "metropolitan special
taxing districts" means the following taxing districts in the seven-county metropolitan area
that levy a property tax for any of the specified purposes listed below:

(1) Metropolitan Council under section 473.132, 473.167, 473.249, 473.325,
473.446, 473.521, 473.547, or 473.834;

(2) Metropolitan Airports Commission under section 473.667, 473.671, or 473.672;
and

(3) Metropolitan Mosquito Control Commission under section 473.711.

For purposes of this section, any levies made by the regional rail authorities in the
county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter
398A shall be included with the appropriate county's levy and shall be discussed at that
county's public hearing.

(j) The governing body of a county, city, or school district may, with the consent
of the county board, include supplemental information with the statement of proposed
property taxes about the impact of state aid increases or decreases on property tax
increases or decreases and on the level of services provided in the affected jurisdiction.
This supplemental information may include information for the following year, the current
year, and for as many consecutive preceding years as deemed appropriate by the governing
body of the county, city, or school district. It may include only information regarding:

(1) the impact of inflation as measured by the implicit price deflator for state and
local government purchases;

(2) population growth and decline;

(3) state or federal government action; and

(4) other financial factors that affect the level of property taxation and local services
that the governing body of the county, city, or school district may deem appropriate to
include.

The information may be presented using tables, written narrative, and graphic
representations and may contain instruction toward further sources of information or
opportunity for comment.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for proposed notices and hearings
held in 2010 and thereafter, for property taxes payable in 2011 and thereafter.
new text end

Sec. 5.

Minnesota Statutes 2008, section 275.065, subdivision 6, is amended to read:

Subd. 6.

Public hearing; adoption of budget and levy.

(a) For purposes of this
section, the following terms shall have the meanings given:

(1) "Initial hearing" means the first and primary hearing held to discuss the taxing
authority's proposed budget and proposed property tax levy for taxes payable in the
following year, or, for school districts, the current budget and the proposed property tax
levy for taxes payable in the following year.

(2) "Continuation hearing" means a hearing held to complete the initial hearing, if
the initial hearing is not completed on its scheduled date.

(3) "Subsequent hearing" means the hearing held to adopt the taxing authority's final
property tax levy, and, in the case of taxing authorities other than school districts, the final
budget, for taxes payable in the following year.

(b) Between November deleted text begin 29 deleted text end new text begin 9 new text end and December deleted text begin 20 deleted text end new text begin 1 new text end , the governing bodies of a city that
has a population over 500, county, metropolitan special taxing districts as defined in
subdivision 3, paragraph (i), and regional library districts shall each hold an initial public
hearing to discuss and seek public comment on its final budget and property tax levy for
taxes payable in the following year, and the governing body of the school district shall
hold an initial public hearing to review its current budget and proposed property tax
levy for taxes payable in the following year. The metropolitan special taxing districts
shall be required to hold only a single joint initial public hearing, the location of which
will be determined by the affected metropolitan agencies. A city, county, metropolitan
special taxing district as defined in subdivision 3, paragraph (i), regional library district
established under section 134.201, or school district is not required to hold a public
hearing under this subdivision unless its proposed property tax levy for taxes payable
in the following year, as certified under subdivision 1, has increased over its final
property tax levy for taxes payable in the current year by a percentage that is greater
than the percentage increase in the implicit price deflator for government consumption
expenditures and gross investment for state and local governments prepared by the Bureau
of Economic Analysts of the United States Department of Commerce for the 12-month
period ending March 31 of the current year.

(c) The initial hearing must be held after 5:00 p.m. if scheduled on a day other than
Saturday. No initial hearing may be held on a Sunday.

(d) At the initial hearing under this subdivision, the percentage increase in property
taxes proposed by the taxing authority, if any, and the specific purposes for which property
tax revenues are being increased must be discussed. During the discussion, the governing
body shall hear comments regarding a proposed increase and explain the reasons for the
proposed increase. The public shall be allowed to speak and to ask questions. At the public
hearing, the school district must also provide and discuss information on the distribution
of its revenues by revenue source, and the distribution of its spending by program area.

(e) If the initial hearing is not completed on its scheduled date, the taxing authority
must announce, prior to adjournment of the hearing, the date, time, and place for the
continuation of the hearing. The continuation hearing must be held at least five business
days but no more than 14 business days after the initial hearing. A continuation hearing
may not be held later than December 20 except as provided in paragraphs (f) and (g).
A continuation hearing must be held after 5:00 p.m. if scheduled on a day other than
Saturday. No continuation hearing may be held on a Sunday.

(f) The governing body of a county shall hold its initial hearing on the deleted text begin first deleted text end new text begin second new text end
Thursday in deleted text begin December deleted text end new text begin November new text end each year, and may hold additional initial hearings on
other dates before December deleted text begin 20 deleted text end new text begin 1 new text end if necessary for the convenience of county residents. If
the county needs a continuation of its hearing, the continuation hearing shall be held on
the third Tuesday in deleted text begin December. If the third Tuesday in December falls on December 21,
the county's continuation hearing shall be held on Monday, December 20 deleted text end new text begin November new text end .

(g) The metropolitan special taxing districts shall hold a joint initial public hearing
on the first Wednesday of December. A continuation hearing, if necessary, shall be held on
the second Wednesday of December even if that second Wednesday is after December 10.

(h) The county auditor shall provide for the coordination of initial and continuation
hearing dates for all school districts and cities within the county to prevent conflicts under
clauses (i) and (j).

(i) By August 10, each school board and the board of the regional library district
shall certify to the county auditors of the counties in which the school district or regional
library district is located the dates on which it elects to hold its initial hearing and any
continuation hearing. If a school board or regional library district does not certify these
dates by August 10, the auditor will assign the initial and continuation hearing dates. The
dates elected or assigned must not conflict with the initial and continuation hearing dates
of the county or the metropolitan special taxing districts.

(j) By August 20, the county auditor shall notify the clerks of the cities within the
county of the dates on which school districts and regional library districts have elected to
hold their initial and continuation hearings. At the time a city certifies its proposed levy
under subdivision 1 it shall certify the dates on which it elects to hold its initial hearing
and any continuation hearing. Until September 15, the deleted text begin first and deleted text end second deleted text begin Mondays deleted text end new text begin Monday new text end
of December deleted text begin are deleted text end new text begin is new text end reserved for the use of the cities. If a city does not certify its hearing
dates by September 15, the auditor shall assign the initial and continuation hearing dates.
The dates elected or assigned for the initial hearing must not conflict with the initial
hearing dates of the county, metropolitan special taxing districts, regional library districts,
or school districts within which the city is located. To the extent possible, the dates of
the city's continuation hearing should not conflict with the continuation hearing dates
of the county, metropolitan special taxing districts, regional library districts, or school
districts within which the city is located. This paragraph does not apply to cities of 500
population or less.

(k) The county initial hearing date and the city, metropolitan special taxing district,
regional library district, and school district initial hearing dates must be designated on
the notices required under subdivision 3. The continuation hearing dates need not be
stated on the notices.

(l) At a subsequent hearing, each county, school district, city over 500 population,
and metropolitan special taxing district may amend its proposed property tax levy
and must adopt a final property tax levy. Each county, city over 500 population, and
metropolitan special taxing district may also amend its proposed budget and must adopt a
final budget at the subsequent hearing. The final property tax levy must be adopted prior
to adopting the final budget. A school district is not required to adopt its final budget at the
subsequent hearing. The subsequent hearing of a taxing authority must be held on a date
subsequent to the date of the taxing authority's initial public hearing. If a continuation
hearing is held, the subsequent hearing must be held either immediately following the
continuation hearing or on a date subsequent to the continuation hearing. The subsequent
hearing may be held at a regularly scheduled board or council meeting or at a special
meeting scheduled for the purposes of the subsequent hearing. The subsequent hearing
of a taxing authority does not have to be coordinated by the county auditor to prevent a
conflict with an initial hearing, a continuation hearing, or a subsequent hearing of any
other taxing authority. All subsequent hearings must be held prior to five working days
after December 20 of the levy year. The date, time, and place of the subsequent hearing
must be announced at the initial public hearing or at the continuation hearing.

(m) The property tax levy certified under section 275.07 by a city of any population,
county, metropolitan special taxing district, regional library district, or school district
must not exceed the proposed levy determined under subdivision 1, except by an amount
up to the sum of the following amounts:

(1) the amount of a school district levy whose voters approved a referendum to
increase taxes under section 123B.63, subdivision 3, or 126C.17, subdivision 9, after
the proposed levy was certified;

(2) the amount of a city or county levy approved by the voters after the proposed
levy was certified;

(3) the amount of a levy to pay principal and interest on bonds approved by the
voters under section 475.58 after the proposed levy was certified;

(4) the amount of a levy to pay costs due to a natural disaster occurring after the
proposed levy was certified, if that amount is approved by the commissioner of revenue
under subdivision 6a;

(5) the amount of a levy to pay tort judgments against a taxing authority that become
final after the proposed levy was certified, if the amount is approved by the commissioner
of revenue under subdivision 6a;

(6) the amount of an increase in levy limits certified to the taxing authority by the
commissioner of education or the commissioner of revenue after the proposed levy was
certified; and

(7) the amount required under section 126C.55.

(n) This subdivision does not apply to towns and special taxing districts other than
regional library districts and metropolitan special taxing districts.

(o) Notwithstanding the requirements of this section, the employer is required to
meet and negotiate over employee compensation as provided for in chapter 179A.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for proposed notices and hearings
held in 2010 and thereafter, for property taxes payable in 2011 and thereafter.
new text end

Sec. 6.

Minnesota Statutes 2008, section 275.065, subdivision 6c, is amended to read:

Subd. 6c.

Joint public hearing; nonmetropolitan county, cities, and school
districts.

(a) Notwithstanding any other provision of law, the county board may hold a
joint hearing with the governing bodies of all taxing authorities located wholly or partially
within the county that are required to hold a public hearing under this section, excluding
special taxing districts. The primary purpose of the joint hearing is for taxpayer efficiency
by allowing taxpayers to come to a single public hearing to discuss the budgets and
proposed property tax levies of most taxing authorities that impact the taxes on their
property.

(b) This subdivision applies only to counties located outside the metropolitan area
as defined under section 473.121, subdivision 2. If a city or school district is located
partially within the metropolitan area, that taxing jurisdiction may participate in its
nonmetropolitan county's joint hearing, if it so chooses.

(c) Upon the adoption of a resolution by the county board to hold a joint public
hearing, the county shall notify each city with a population over 500 and each school
district located wholly or partially within the county of its intention to hold the joint
hearing and ask each of the taxing authorities if it would like to participate. Participation
is voluntary, and participation in the joint hearing is in lieu of the requirement for the
governing body to hold a separate public hearing under subdivision 6. If a participating
city or school district is located in more than one county, the hearing under this subdivision
is in lieu of the requirement to hold a separate public hearing if 75 percent or more
of that city or school district's previous year's net tax capacity is in the county where
the hearing is held.

(d) The initial joint hearing must be held on the first Thursday in deleted text begin December deleted text end new text begin
November new text end . The county may hold an additional joint hearing on another date before
December deleted text begin 20 deleted text end new text begin 1 new text end if the majority of the participating taxing authorities want an additional
hearing.

The county board shall obtain a meeting space to hold the joint hearing, preferably
at a public building such as the courthouse, school, or community center. The location
shall be as centrally located within the county as possible. The meeting shall generally be
structured in the following general manner:

(1) 30 to 60 minutes must be devoted to discussion of the county's budget and levy;

(2) 30 to 60 minutes must be devoted to discussion of the city's budget and levy,
with each city's discussion held in a separate room, preferably in the same building;

(3) 30 to 60 minutes must be devoted to discussion of the school district's levy,
with each school district's discussion held in a separate room, preferably in the same
building; and

(4) during the last 30 minutes the governing bodies must reassemble in a joint
meeting to entertain any follow-up questions that have arisen from the separate discussions.

The county shall attempt to keep the total public hearing to within three hours.

(e) In lieu of the public advertisement requirement in subdivision 5a, the county shall
have a single advertisement listing the county, each city with a population of over 500, and
each school district participating in the joint public hearing listing. Any taxing authority
participating under this subdivision is exempt from the separate public advertisement
requirement under subdivision 5a. The cost of the joint hearing advertisement shall be
apportioned in the same manner provided in subdivision 4. The notice must be published
not less than two business days nor more than six business days before the hearing. The
newspaper selected must be one of general interest and readership in the county, and not
one of limited subject matter. The advertisement must appear in a newspaper that is
published at least once per week. The advertisement must be in the following form:

"NOTICE OF JOINT PUBLIC HEARING

PROPOSED TOTAL PROPERTY TAXES

FOR PARTICIPATING TAXING AUTHORITIES

The property tax amounts below compare that portion of the current budget levied in
property taxes in the county, cities, and school districts for (year) with the property
taxes the county, cities, and school districts propose to collect in (year) for those taxing
authorities participating in the joint public hearing.

Taxing Authority			(Year) Property Taxes			Proposed (Year) Property Taxes			Change (Year) - (Year)
	$ .			$ .			$ .		.....%
	$ .			$ .			$ .		.....%
	$ .			$ .			$ .		.....%

ATTEND THE JOINT PUBLIC HEARING

All residents are invited to attend the joint public hearing of the county/cities/school
districts to express your opinions on the proposed amount of (year) property taxes. The
hearing will be held on:

(Month/Day/Year/Time)

(Location/Address)

If the discussion cannot be completed, and another hearing is scheduled, a time and place
for that hearing will be announced at this hearing. You are also invited to send your
written comments to the county auditor. If the comments relate to the city or school
district's levy, please identify that on the envelope so the county auditor can direct the
correspondence to the right jurisdiction."

The formal adoption of the taxing authority's levy must not be made at the joint
public hearing held under this subdivision. The formal adoption must be made at one of
the regularly scheduled meetings of the taxing authority's governing body. However, the
property tax levy amount that is subsequently adopted cannot exceed the amount shown to
taxpayers at the joint public hearing.

Sec. 7.

Minnesota Statutes 2008, section 275.065, subdivision 8, is amended to read:

Subd. 8.

Hearing.

Notwithstanding any other provision of law, Ramsey County,
the city of St. Paul, and Independent School District No. 625 are authorized to and shall
hold their initial public hearing jointly. The hearing must be held during the week of
the second Tuesday of deleted text begin December deleted text end new text begin November new text end each year. The advertisement required in
subdivision 5a may be a joint advertisement. The hearing is otherwise subject to the
requirements of this section.

Ramsey County is authorized to hold an additional initial hearing or hearings as
provided under this section, provided that any additional hearings must not conflict
with the initial or continuation hearing dates of the other taxing districts. However, if
Ramsey County elects not to hold such additional initial hearing or hearings, the joint
initial hearing required by this subdivision must be held in a St. Paul location convenient
to residents of Ramsey County.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for proposed notices and hearings
held in 2010 and thereafter, for property taxes payable in 2011 and thereafter.
new text end

Sec. 8.

Minnesota Statutes 2008, section 275.065, subdivision 9, is amended to read:

Subd. 9.

Aitkin County and school district hearing.

Notwithstanding any other
law, Aitkin County and Independent School District No. 1, and the city of Aitkin, or any
two of them, may hold their initial public hearing jointly. The hearing must be held on
the second Tuesday of deleted text begin December deleted text end new text begin November new text end each year. The advertisement required in
subdivision 5a may be a joint advertisement. The hearing is otherwise subject to the
requirements of this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for proposed notices and hearings
held in 2010 and thereafter, for property taxes payable in 2011 and thereafter.
new text end

Sec. 9.

Minnesota Statutes 2008, section 275.065, subdivision 10, is amended to read:

Subd. 10.

Nobles County; joint initial public hearing.

Notwithstanding any
other law, Nobles County, the city of Worthington, and Independent School District No.
518, Worthington, or any two of them, may hold their initial public hearing jointly. The
hearing must be held on the second Tuesday of deleted text begin December deleted text end new text begin November new text end each year. The
advertisement required in subdivision 5a may be a joint advertisement. The hearing is
otherwise subject to the requirements of this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for proposed notices and hearings
held in 2010 and thereafter, for property taxes payable in 2011 and thereafter.
new text end