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HF 1181

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 02/21/2005

Current Version - as introduced

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A bill for an act
relating to natural resources; adding soil and water
conservation districts to the definition of special
taxing district; amending Minnesota Statutes 2004,
sections 103C.331, subdivision 16; 275.066; proposing
coding for new law in Minnesota Statutes, chapter 103C.

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

Section 1.

Minnesota Statutes 2004, section 103C.331,
subdivision 16, is amended to read:


Subd. 16.

Budget.

The district board shall annually
present a budget consisting of an itemized statement of district
expenses for the ensuing calendar year to the boards of county
commissioners of the counties in which the district is located.
The county boards may levy an annual tax on all taxable real
property in the district new text begin or annually authorize district levies,
as provided in section 103C.332,
new text end for the amount that the boards
determine is necessary to meet the requirements of the
district. The amount levied shall be collected and distributed
to the district as prescribed by chapter 276. The amount may be
spent by the district board for a district purpose authorized by
law.

Sec. 2.

new text begin [103C.332] DISTRICT FUNDS AND LEVIES.
new text end

new text begin Subdivision 1. new text end

new text begin General fund. new text end

new text begin (a) A district shall create
a general fund consisting of:
new text end

new text begin (1) an ad valorem tax levy, authorized by a county board
under section 103C.331, subdivision 16, that may not exceed
0.048 percent of taxable market value, or $750,000, whichever is
less; and
new text end

new text begin (2) revenue received from the county for administration of
the district under section 103C.331, subdivision 16.
new text end

new text begin (b) The money in the fund shall be used for general
administrative expenses. The supervisors may make an annual
levy for the general fund as provided in subdivision 6.
new text end

new text begin Subd. 2. new text end

new text begin Implementation and project match fund. new text end

new text begin A
district shall create an implementation fund to supply funds for
the implementation of the projects of the district or to match
grants from outside sources consisting of:
new text end

new text begin (1) ad valorem tax levies or fees levied or to be levied
for the implementation of projects of the district or to match
grants, authorized by the county board under section 103C.331,
subdivision 16; and
new text end

new text begin (2) revenue received from the county under section
103C.331, subdivision 16, for the implementation of projects of
the district or to match grants.
new text end

new text begin Subd. 3. new text end

new text begin Budget hearing. new text end

new text begin (a) Before adopting a budget
when levies are authorized by the county board under section
103C.331, subdivision 16, the supervisors shall hold a public
hearing on the proposed budget.
new text end

new text begin (b) The supervisors shall publish a notice of the hearing
with a summary of the proposed budget in one or more newspapers
of general circulation in each county consisting of part of the
district. The notice and summary shall be published once each
week for two successive weeks before the hearing. The last
publication shall be at least two days before the hearing.
new text end

new text begin Subd. 4. new text end

new text begin Budget adoption. new text end

new text begin On or before September 15 of
each year, the supervisors shall adopt a budget for the next
year and decide on the total amount necessary to be raised from
ad valorem tax levies to meet the district's budget.
new text end

new text begin Subd. 5. new text end

new text begin Certification to auditor. new text end

new text begin After adoption of the
budget and no later than September 15, the district shall
certify to the auditor of each county within the district, the
county's share of an authorized tax, which shall be an amount
bearing the same proportion to the total levy as the net tax
capacity of the area of the county within the district bears to
the net tax capacity of the entire district. The maximum amount
of a levy may not exceed the amount provided in subdivisions 1
and 2.
new text end

new text begin Subd. 6. new text end

new text begin Levy. new text end

new text begin The auditor of each county in the
district shall add the amount of an authorized levy made by the
supervisors to the other tax levies on the property of the
county within the district for collection by the county
treasurer with other taxes. The county treasurer shall make
settlement of the taxes collected with the treasurer of the
district in the same manner as other taxes are distributed to
the other political subdivisions. The levy authorized by this
section is in addition to other county taxes authorized by law.
new text end

Sec. 3.

Minnesota Statutes 2004, section 275.066, is
amended to read:


275.066 SPECIAL TAXING DISTRICTS; DEFINITION.

For the purposes of property taxation and property tax
state aids, the term "special taxing districts" includes the
following entities:

(1) watershed districts under chapter 103D;

(2) sanitary districts under sections 115.18 to 115.37;

(3) regional sanitary sewer districts under sections 115.61
to 115.67;

(4) regional public library districts under section
134.201;

(5) park districts under chapter 398;

(6) regional railroad authorities under chapter 398A;

(7) hospital districts under sections 447.31 to 447.38;

(8) St. Cloud Metropolitan Transit Commission under
sections 458A.01 to 458A.15;

(9) Duluth Transit Authority under sections 458A.21 to
458A.37;

(10) regional development commissions under sections
462.381 to 462.398;

(11) housing and redevelopment authorities under sections
469.001 to 469.047;

(12) port authorities under sections 469.048 to 469.068;

(13) economic development authorities under sections
469.090 to 469.1081;

(14) Metropolitan Council under sections 473.123 to
473.549;

(15) Metropolitan Airports Commission under sections
473.601 to 473.680;

(16) Metropolitan Mosquito Control Commission under
sections 473.701 to 473.716;

(17) Morrison County Rural Development Financing Authority
under Laws 1982, chapter 437, section 1;

(18) Croft Historical Park District under Laws 1984,
chapter 502, article 13, section 6;

(19) East Lake County Medical Clinic District under Laws
1989, chapter 211, sections 1 to 6;

(20) Floodwood Area Ambulance District under Laws 1993,
chapter 375, article 5, section 39;

(21) Middle Mississippi River Watershed Management
Organization under sections 103B.211 and 103B.241;

(22) emergency medical services special taxing districts
under section 144F.01;

(23) a county levying under the authority of section
103B.241, 103B.245, or 103B.251;

(24) Southern St. Louis County Special Taxing District;
Chris Jensen Nursing Home under Laws 2003, First Special Session
chapter 21, article 4, section 12; deleted text begin and
deleted text end

(25) new text begin soil and water conservation districts under chapter
103C; and
new text end

new text begin (26) new text end any other political subdivision of the state of
Minnesota, excluding counties, school districts, cities, and
towns, that has the power to adopt and certify a property tax
levy to the county auditor, as determined by the commissioner of
revenue.