HF 1774

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

  1.1                          A bill for an act
  1.2             relating to education; authorizing certain fund 
  1.3             transfers; eliminating a required fund transfer; 
  1.4             modifying the lease purchase levy; amending Minnesota 
  1.5             Statutes 1994, sections 121.912, subdivisions 1 and 
  1.6             1b; 124.155, subdivision 1; 124.226, subdivision 1; 
  1.7             124.243, subdivisions 3, 8, and by adding a 
  1.8             subdivision; 124.244, subdivision 2, and by adding a 
  1.9             subdivision; 124.91, subdivision 3; 124A.03, 
  1.10            subdivision 2; 124A.22, subdivisions 4, 4a, 4b, 8a, 
  1.11            and 9; 124A.23, subdivisions 1 and 4; and 124A.24; 
  1.12            proposing coding for new law in Minnesota Statutes, 
  1.13            chapter 124A. 
  1.14  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.15     Section 1.  Minnesota Statutes 1994, section 121.912, 
  1.16  subdivision 1, is amended to read: 
  1.17     Subdivision 1.  [LIMITATIONS.] (a) Except as provided in 
  1.18  this subdivision, sections 121.9121, 123.36, 124.243, 475.61, 
  1.19  and 475.65, a school district may not permanently transfer money 
  1.20  from (1) an operating fund to a nonoperating fund; (2) a 
  1.21  nonoperating fund to another nonoperating fund; or (3) a 
  1.22  nonoperating fund to an operating fund. 
  1.23     (b) Permanent transfers may be made from any fund to any 
  1.24  other fund to correct for prior fiscal years' errors discovered 
  1.25  after the books have been closed for that year. 
  1.26     (c) Permanent transfers may be made from the general fund 
  1.27  to any other operating funds according to section 123.7045 or if 
  1.28  the resources of the other fund are not adequate to finance 
  1.29  approved expenditures from that other fund. 
  2.1      (d) Permanent transfers may also be made from the general 
  2.2   fund to eliminate deficits in another fund when that other fund 
  2.3   is being discontinued. 
  2.4      (e) When a district discontinues operation of a 
  2.5   district-owned bus fleet or a substantial portion of a fleet, 
  2.6   permanent transfers must be made, on June 30 of the fiscal year 
  2.7   that the operation is discontinued, from the fund balance 
  2.8   account entitled "pupil transportation fund reserved for bus 
  2.9   purchases" to the capital expenditure fund.  The sum of the 
  2.10  levies authorized pursuant to sections 124.243, 124.244, and 
  2.11  124.83 shall be reduced by an amount equal to the amount 
  2.12  transferred. 
  2.13     (f) Any school district may transfer any amount from the 
  2.14  undesignated fund balance account in its transportation fund to 
  2.15  any other operating fund or to the reserved fund balance account 
  2.16  for bus purchases in its transportation fund. 
  2.17     (g) Permanent transfers may be made from the general fund 
  2.18  to the equipment account in the capital expenditure fund if the 
  2.19  resources of the equipment account are not adequate to finance 
  2.20  approved expenditures from that account. 
  2.21     Sec. 2.  Minnesota Statutes 1994, section 121.912, 
  2.22  subdivision 1b, is amended to read: 
  2.23     Subd. 1b.  [TRA AND FICA TRANSFER.] (a) Notwithstanding 
  2.24  subdivision 1, a district shall may transfer money from the 
  2.25  general fund to the community service fund for the employer 
  2.26  contributions for teacher retirement and FICA for employees who 
  2.27  are members of a teacher retirement association and who are paid 
  2.28  from the community service fund.  
  2.29     (b) A district shall not transfer money under paragraph (a) 
  2.30  for employees who are paid with money other than normal 
  2.31  operating funds, as defined in section 354.05, subdivision 27.  
  2.32     Sec. 3.  Minnesota Statutes 1994, section 124.155, 
  2.33  subdivision 1, is amended to read: 
  2.34     Subdivision 1.  [AMOUNT OF ADJUSTMENT.] Each year state 
  2.35  aids and credits enumerated in subdivision 2 payable to any 
  2.36  school district for that fiscal year shall be adjusted, in the 
  3.1   order listed, by an amount equal to (1) the amount the district 
  3.2   recognized as revenue for the prior fiscal year pursuant to 
  3.3   section 121.904, subdivision 4a, clause (b), minus (2) the 
  3.4   amount the district recognizes as revenue for the current fiscal 
  3.5   year pursuant to section 121.904, subdivision 4a, clause (b).  
  3.6   For the purposes of making the aid adjustment under this 
  3.7   subdivision, the amount the district recognizes as revenue for 
  3.8   either the prior fiscal year or the current fiscal year pursuant 
  3.9   to section 121.904, subdivision 4a, clause (b), shall not 
  3.10  include any amount levied pursuant to sections 124.226, 
  3.11  subdivision 9, 124.91, subdivisions 2 and 3, 124.912, 
  3.12  subdivisions 2 and 3, or a successor provision only for those 
  3.13  districts affected, 124.916, subdivisions 1 and 2, 124.918, 
  3.14  subdivision 6, and 124A.03, subdivision 2; and Laws 1992, 
  3.15  chapter 499, articles 1, section 20, and 6, section 36.  Payment 
  3.16  from the permanent school fund shall not be adjusted pursuant to 
  3.17  this section.  The school district shall be notified of the 
  3.18  amount of the adjustment made to each payment pursuant to this 
  3.19  section. 
  3.20     Sec. 4.  Minnesota Statutes 1994, section 124.226, 
  3.21  subdivision 1, is amended to read: 
  3.22     Subdivision 1.  [BASIC TRANSPORTATION.] Each year, a school 
  3.23  district may levy for school transportation services an amount 
  3.24  not to exceed the amount raised by the basic transportation tax 
  3.25  rate times the adjusted net tax capacity of the district for the 
  3.26  preceding year.  The commissioner of education shall establish 
  3.27  the basic transportation tax rate by July 1 of each year for 
  3.28  levies payable in the following year.  The basic transportation 
  3.29  tax rate shall be a rate, rounded up to the nearest hundredth of 
  3.30  a percent, that, when applied to the adjusted net tax capacity 
  3.31  of taxable property for all districts, raises the amount 
  3.32  specified for basic transportation in this subdivision section 
  3.33  124A.231.  The basic transportation tax rate for transportation 
  3.34  shall be the rate that raises $64,300,000 for fiscal year 1993 
  3.35  and $68,000,000 for fiscal year 1994 and subsequent fiscal 
  3.36  years.  The basic transportation tax rate certified by the 
  4.1   commissioner of education must not be changed due to changes or 
  4.2   corrections made to a district's adjusted net tax capacity after 
  4.3   the tax rate has been certified. 
  4.4      Sec. 5.  Minnesota Statutes 1994, section 124.243, is 
  4.5   amended by adding a subdivision to read: 
  4.6      Subd. 2b.  [CAPITAL EXPENDITURE FACILITIES TAX RATE.] (a) 
  4.7   For fiscal year 1996, the capital expenditure facilities tax 
  4.8   rate is 1.39 percent. 
  4.9      (b) For fiscal year 1997 and thereafter, the commissioner 
  4.10  shall establish the capital expenditure facilities tax rate by 
  4.11  July 1 each year for taxes payable in the following year.  The 
  4.12  capital expenditure facilities tax rate shall be a rate, rounded 
  4.13  up to the nearest hundredth of a percent, that, when applied to 
  4.14  the adjusted net tax capacity for all districts, raises the 
  4.15  amount specified for the capital expenditure facilities levy in 
  4.16  section 124A.231.  The capital expenditure facilities tax rate 
  4.17  may not be changed due to changes or corrections made to a 
  4.18  district's adjusted net tax capacity after the tax rate has been 
  4.19  established. 
  4.20     Sec. 6.  Minnesota Statutes 1994, section 124.243, 
  4.21  subdivision 3, is amended to read: 
  4.22     Subd. 3.  [CAPITAL EXPENDITURE FACILITIES LEVY.] To obtain 
  4.23  capital expenditure facilities revenue, a district may levy an 
  4.24  amount not to exceed the lesser of: 
  4.25     (1) the capital expenditure facilities revenue determined 
  4.26  in subdivision 2 multiplied by the lesser of one, or the ratio 
  4.27  of: 
  4.28     (1) the quotient derived by dividing the adjusted net tax 
  4.29  capacity of the district for the year preceding the year the 
  4.30  levy is certified by the actual pupil units in the district for 
  4.31  the school year to which the levy is attributable, to 
  4.32     (2) 100 percent of the equalizing factor for the school 
  4.33  year to which the levy is attributable.; or 
  4.34     (2) the amount raised by the capital expenditure facilities 
  4.35  tax rate times the adjusted net tax capacity of the district for 
  4.36  the preceding year. 
  5.1      Sec. 7.  Minnesota Statutes 1994, section 124.243, 
  5.2   subdivision 8, is amended to read: 
  5.3      Subd. 8.  [FUND TRANSFERS.] (a) Money in the account for 
  5.4   capital expenditure facilities revenue must not be transferred 
  5.5   into any other account or fund, except as specified in this 
  5.6   subdivision. 
  5.7      (b) The school board may, by resolution, transfer money 
  5.8   into the debt redemption fund to pay the amounts needed to meet, 
  5.9   when due, principal and interest payments on certain obligations 
  5.10  issued according to chapter 475. 
  5.11     (c) Each fiscal year, if a district does not have any 
  5.12  obligations outstanding under chapter 475, has not levied under 
  5.13  section 124.239, subdivision 3 or 5, and has not received 
  5.14  revenue under section 124.83, a school board may use up to 
  5.15  one-third of its capital expenditure facilities revenue for 
  5.16  equipment uses under section 124.244. 
  5.17     (d) Notwithstanding paragraph (c), a school board may 
  5.18  transfer all or a part of its capital expenditure facilities 
  5.19  revenue to its capital expenditure equipment account if: 
  5.20     (1) the district has only one facility and that facility is 
  5.21  less than ten years old; or 
  5.22     (2) the district receives approval from the commissioner to 
  5.23  make the transfer. 
  5.24     (e) In considering approval of a transfer under paragraph 
  5.25  (d), clause (2), the commissioner must consider the district's 
  5.26  facility needs. 
  5.27     Sec. 8.  Minnesota Statutes 1994, section 124.244, is 
  5.28  amended by adding a subdivision to read:  
  5.29     Subd. 1a.  [CAPITAL EXPENDITURE EQUIPMENT TAX RATE.] (a) 
  5.30  For fiscal year 1996, the capital expenditure equipment tax rate 
  5.31  is 0.72 percent. 
  5.32     (b) For fiscal year 1997 and thereafter, the commissioner 
  5.33  shall establish the capital expenditure equipment tax rate by 
  5.34  July 1 each year for taxes payable in the following year.  The 
  5.35  capital expenditure equipment tax rate shall be a rate, rounded 
  5.36  up to the nearest hundredth of a percent, that, when applied to 
  6.1   the adjusted net tax capacity for all districts, raises the 
  6.2   amount specified for the capital expenditure equipment levy in 
  6.3   section 124A.231.  The capital expenditure equipment tax rate 
  6.4   may not be changed due to changes or corrections made to a 
  6.5   district's adjusted net tax capacity after the tax rate has been 
  6.6   established. 
  6.7      Sec. 9.  Minnesota Statutes 1994, section 124.244, 
  6.8   subdivision 2, is amended to read: 
  6.9      Subd. 2.  [CAPITAL EXPENDITURE EQUIPMENT LEVY.] To obtain 
  6.10  capital expenditure equipment revenue, a district may levy an 
  6.11  amount not to exceed the lesser of: 
  6.12     (1) the district's capital expenditure equipment revenue as 
  6.13  determined in subdivision 1 multiplied by the lesser of one, or 
  6.14  the ratio of: 
  6.15     (1) the quotient derived by dividing the adjusted net tax 
  6.16  capacity of the district for the year preceding the year the 
  6.17  levy is certified by the actual pupil units in the district for 
  6.18  the school year to which the levy is attributable, to 
  6.19     (2) 100 percent of the equalizing factor for the school 
  6.20  year to which the levy is attributable.; or 
  6.21     (2) the amount raised by the capital expenditure equipment 
  6.22  tax rate times the adjusted net tax capacity of the district for 
  6.23  the preceding year. 
  6.24     Sec. 10.  Minnesota Statutes 1994, section 124.91, 
  6.25  subdivision 3, is amended to read: 
  6.26     Subd. 3.  [POST-JUNE 1992 LEASE PURCHASE, INSTALLMENT 
  6.27  BUYS.] (a) Upon application to, and approval by, the 
  6.28  commissioner in accordance with the procedures and limits in 
  6.29  subdivision 1, a district, as defined in this subdivision, may: 
  6.30     (1) purchase real or personal property under an installment 
  6.31  contract or may lease real or personal property with an option 
  6.32  to purchase under a lease purchase agreement, by which 
  6.33  installment contract or lease purchase agreement title is kept 
  6.34  by the seller or vendor or assigned to a third party as security 
  6.35  for the purchase price, including interest, if any; and 
  6.36     (2) annually levy the amounts necessary to pay the 
  7.1   district's obligations under the installment contract or lease 
  7.2   purchase agreement. 
  7.3      (b)(1) The obligation created by the installment contract 
  7.4   or the lease purchase agreement must not be included in the 
  7.5   calculation of net debt for purposes of section 475.53, and does 
  7.6   not constitute debt under other law.  
  7.7      (2) An election is not required in connection with the 
  7.8   execution of the installment contract or the lease purchase 
  7.9   agreement. 
  7.10     (c) The proceeds of the levy authorized by this subdivision 
  7.11  must not be used to acquire a facility to be primarily used for 
  7.12  athletic or school administration purposes. 
  7.13     (d) In this subdivision, "district" means: 
  7.14     (1) a school district required to have a comprehensive plan 
  7.15  for the elimination of segregation whose plan has been 
  7.16  determined by the commissioner to be in compliance with the 
  7.17  state board of education rules relating to equality of 
  7.18  educational opportunity and school desegregation; or 
  7.19     (2) a school district that participates in a joint program 
  7.20  for interdistrict desegregation with a district defined in 
  7.21  clause (1) if the facility acquired under this subdivision is to 
  7.22  be primarily used for the joint program. 
  7.23     (e) Notwithstanding subdivision 1, the prohibition against 
  7.24  a levy by a district to lease or rent a district-owned building 
  7.25  to itself does not apply to levies otherwise authorized by this 
  7.26  subdivision. 
  7.27     (f) Projects may be approved under this section by the 
  7.28  commissioner in fiscal years 1993, 1994, and 1995 only. 
  7.29     (g) For the purposes of this subdivision, any references in 
  7.30  subdivision 1 to building or land shall be deemed to include 
  7.31  personal property. 
  7.32     Sec. 11.  Minnesota Statutes 1994, section 124A.03, 
  7.33  subdivision 2, is amended to read: 
  7.34     Subd. 2.  [REFERENDUM REVENUE.] (a) The revenue authorized 
  7.35  by section 124A.22, subdivision 1, may be increased in the 
  7.36  amount approved by the voters of the district at a referendum 
  8.1   called for the purpose.  The referendum may be called by the 
  8.2   school board or shall be called by the school board upon written 
  8.3   petition of qualified voters of the district.  The referendum 
  8.4   shall be conducted during the one or two calendar year years 
  8.5   before the increased levy authority, if approved, first becomes 
  8.6   payable.  Only one election to approve an increase may be held 
  8.7   in a calendar year.  Unless the referendum is conducted by mail 
  8.8   under paragraph (g), the referendum must be held on the first 
  8.9   Tuesday after the first Monday in November.  The ballot shall 
  8.10  state the maximum amount of the increased revenue per actual 
  8.11  pupil unit, the estimated referendum tax rate as a percentage of 
  8.12  market value in the first year it is to be levied, and that the 
  8.13  revenue shall be used to finance school operations.  The ballot 
  8.14  may state that existing referendum levy authority is expiring.  
  8.15  In this case, the ballot may also compare the proposed levy 
  8.16  authority to the existing expiring levy authority, and express 
  8.17  the proposed increase as the amount, if any, over the expiring 
  8.18  referendum levy authority.  The ballot shall designate the 
  8.19  specific number of years, not to exceed ten, for which the 
  8.20  referendum authorization shall apply.  The ballot may contain a 
  8.21  textual portion with the information required in this 
  8.22  subdivision and a question stating substantially the following:  
  8.23     "Shall the increase in the revenue proposed by (petition 
  8.24  to) the board of ........., School District No. .., be approved?"
  8.25     If approved, an amount equal to the approved revenue per 
  8.26  actual pupil unit times the actual pupil units for the school 
  8.27  year beginning in the year after the levy is certified shall be 
  8.28  authorized for certification for the number of years approved, 
  8.29  if applicable, or until revoked or reduced by the voters of the 
  8.30  district at a subsequent referendum. 
  8.31     (b) The school board shall prepare and deliver by first 
  8.32  class mail at least 15 days but no more than 30 days prior to 
  8.33  the day of the referendum to each taxpayer a notice of the 
  8.34  referendum and the proposed revenue increase.  The school board 
  8.35  need not mail more than one notice to any taxpayer.  For the 
  8.36  purpose of giving mailed notice under this subdivision, owners 
  9.1   shall be those shown to be owners on the records of the county 
  9.2   auditor or, in any county where tax statements are mailed by the 
  9.3   county treasurer, on the records of the county treasurer.  Every 
  9.4   property owner whose name does not appear on the records of the 
  9.5   county auditor or the county treasurer shall be deemed to have 
  9.6   waived this mailed notice unless the owner has requested in 
  9.7   writing that the county auditor or county treasurer, as the case 
  9.8   may be, include the name on the records for this purpose.  The 
  9.9   notice must project the anticipated amount of tax increase in 
  9.10  annual dollars and annual percentage for typical residential 
  9.11  homesteads, agricultural homesteads, apartments, and 
  9.12  commercial-industrial property within the school district. 
  9.13     The notice for a referendum may state that an existing 
  9.14  referendum levy is expiring and project the anticipated amount 
  9.15  of increase over the existing referendum levy, if any, in annual 
  9.16  dollars and annual percentage for typical residential 
  9.17  homesteads, agricultural homesteads, apartments, and 
  9.18  commercial-industrial property within the school district. 
  9.19     The notice must include the following statement:  "Passage 
  9.20  of this referendum will result in an increase in your property 
  9.21  taxes." 
  9.22     (c) A referendum on the question of revoking or reducing 
  9.23  the increased revenue amount authorized pursuant to paragraph 
  9.24  (a) may be called by the school board and shall be called by the 
  9.25  school board upon the written petition of qualified voters of 
  9.26  the district.  A referendum to revoke or reduce the levy amount 
  9.27  must be based upon the dollar amount, local tax rate, or amount 
  9.28  per actual pupil unit, that was stated to be the basis for the 
  9.29  initial authorization.  Revenue approved by the voters of the 
  9.30  district pursuant to paragraph (a) must be received at least 
  9.31  once before it is subject to a referendum on its revocation or 
  9.32  reduction for subsequent years.  Only one revocation or 
  9.33  reduction referendum may be held to revoke or reduce referendum 
  9.34  revenue for any specific year and for years thereafter. 
  9.35     (d) A petition authorized by paragraph (a) or (c) shall be 
  9.36  effective if signed by a number of qualified voters in excess of 
 10.1   15 percent of the registered voters of the school district on 
 10.2   the day the petition is filed with the school board.  A 
 10.3   referendum invoked by petition shall be held on the date 
 10.4   specified in paragraph (a). 
 10.5      (e) The approval of 50 percent plus one of those voting on 
 10.6   the question is required to pass a referendum authorized by this 
 10.7   subdivision. 
 10.8      (f) At least 15 days prior to the day of the referendum, 
 10.9   the district shall submit a copy of the notice required under 
 10.10  paragraph (b) to the commissioner of education.  Within 15 days 
 10.11  after the results of the referendum have been certified by the 
 10.12  school board, or in the case of a recount, the certification of 
 10.13  the results of the recount by the canvassing board, the district 
 10.14  shall notify the commissioner of education of the results of the 
 10.15  referendum. 
 10.16     (g) Any referendum under this section held on a day other 
 10.17  than the first Tuesday after the first Monday in November must 
 10.18  be conducted by mail in accordance with section 204B.46.  
 10.19  Notwithstanding paragraph (b) to the contrary, in the case of a 
 10.20  referendum conducted by mail under this paragraph, the notice 
 10.21  required by paragraph (b) shall be prepared and delivered by 
 10.22  first class mail at least 20 days before the referendum. 
 10.23     Sec. 12.  Minnesota Statutes 1994, section 124A.22, 
 10.24  subdivision 4, is amended to read: 
 10.25     Subd. 4.  [TRAINING AND EXPERIENCE REVENUE.] (a) The 
 10.26  previous formula training and experience revenue for each 
 10.27  district equals the greater of zero or the result of the 
 10.28  following computation:  
 10.29     (1) subtract 1.6 from the training and experience index; 
 10.30     (2) multiply the result in clause (1) by the product of 
 10.31  $700 times the actual pupil units for the school year. 
 10.32     (b) The maximum training and experience revenue for each 
 10.33  district equals the greater of zero or the result of the 
 10.34  following computation:  
 10.35     (1) subtract .8 from the training and experience index; 
 10.36     (2) multiply the result in clause (1) by the product of 
 11.1   $660 times the actual pupil units for the school year.  
 11.2      (c) For fiscal year 1994, the training and experience 
 11.3   revenue for each district equals the district's previous formula 
 11.4   training and experience revenue plus one-half of the difference 
 11.5   between the district's maximum training and experience revenue 
 11.6   and the district's previous formula training and experience 
 11.7   revenue.  
 11.8      (d) For fiscal year 1995, the training and experience 
 11.9   revenue for each district equals the district's previous formula 
 11.10  training and experience revenue plus three-fourths of the 
 11.11  difference between the district's maximum training and 
 11.12  experience revenue and the district's previous formula training 
 11.13  and experience revenue. 
 11.14     (e) For fiscal year 1996 and thereafter, the training and 
 11.15  experience revenue for each district equals the district's 
 11.16  maximum training and experience revenue.  
 11.17     Sec. 13.  Minnesota Statutes 1994, section 124A.22, 
 11.18  subdivision 4a, is amended to read: 
 11.19     Subd. 4a.  [FISCAL YEAR 1996 TRAINING AND EXPERIENCE LEVY.] 
 11.20  A district's training and experience levy for fiscal year 1996 
 11.21  equals its training and experience revenue times the lesser of 
 11.22  one or the ratio of the district's adjusted net tax capacity per 
 11.23  actual pupil unit for the year before the year the levy is 
 11.24  certified to the equalizing factor for the school year to which 
 11.25  the levy is attributable. 
 11.26     Sec. 14.  Minnesota Statutes 1994, section 124A.22, 
 11.27  subdivision 4b, is amended to read: 
 11.28     Subd. 4b.  [FISCAL YEAR 1996 TRAINING AND EXPERIENCE AID.] 
 11.29  A district's training and experience aid for fiscal year 1996 
 11.30  equals its training and experience revenue minus its training 
 11.31  and experience levy times the ratio of the actual amount levied 
 11.32  to the permitted levy. 
 11.33     Sec. 15.  Minnesota Statutes 1994, section 124A.22, 
 11.34  subdivision 8a, is amended to read: 
 11.35     Subd. 8a.  [SUPPLEMENTAL LEVY.] To obtain supplemental 
 11.36  revenue, a district may levy an amount not more than the product 
 12.1   of its supplemental revenue for the school year times the lesser 
 12.2   of one or the ratio of its general education levy to its general 
 12.3   education revenue, excluding training and experience revenue and 
 12.4   supplemental revenue, for the same year. 
 12.5      Sec. 16.  Minnesota Statutes 1994, section 124A.22, 
 12.6   subdivision 9, is amended to read: 
 12.7      Subd. 9.  [SUPPLEMENTAL REVENUE REDUCTION.] A district's 
 12.8   supplemental revenue allowance is reduced by the sum of: 
 12.9      (1) the sum of one-fourth of the difference of:  
 12.10     (i) the sum of the district's training and experience 
 12.11  revenue and compensatory revenue per actual pupil unit for that 
 12.12  fiscal year 1996, and 
 12.13     (ii) the sum of district's training and experience revenue 
 12.14  and compensatory revenue per actual pupil unit for fiscal year 
 12.15  1994; and 
 12.16     (2) the difference between the formula allowance for the 
 12.17  current fiscal year and $3,050 $100.  
 12.18     A district's supplemental revenue allowance may not be less 
 12.19  than zero. 
 12.20     Sec. 17.  Minnesota Statutes 1994, section 124A.23, 
 12.21  subdivision 1, is amended to read: 
 12.22     Subdivision 1.  [GENERAL EDUCATION TAX RATE.] The 
 12.23  commissioner shall establish the general education tax rate by 
 12.24  July 1 of each year for levies payable in the following year.  
 12.25  The general education tax capacity rate shall be a rate, rounded 
 12.26  up to the nearest tenth of a percent, that, when applied to the 
 12.27  adjusted net tax capacity for all districts, raises the amount 
 12.28  specified for the general education levy in this subdivision 
 12.29  section 124A.231.  The general education tax rate shall be the 
 12.30  rate that raises $1,044,000,000 for fiscal year 1995 and 
 12.31  $1,054,000,000 for fiscal year 1996 and later fiscal years.  The 
 12.32  general education tax rate may not be changed due to changes or 
 12.33  corrections made to a district's adjusted net tax capacity after 
 12.34  the tax rate has been established.  
 12.35     Sec. 18.  Minnesota Statutes 1994, section 124A.23, 
 12.36  subdivision 4, is amended to read: 
 13.1      Subd. 4.  [GENERAL EDUCATION AID.] A district's general 
 13.2   education aid is the sum of the following amounts:  
 13.3      (1) the product of (i) the difference between the general 
 13.4   education revenue, excluding training and experience revenue and 
 13.5   supplemental revenue, and the general education levy, times (ii) 
 13.6   the ratio of the actual amount levied to the permitted levy; 
 13.7      (2) training and experience aid according to section 
 13.8   124A.22, subdivision 4b; 
 13.9      (3) supplemental aid according to section 124.214, 
 13.10  subdivision 2; 
 13.11     (4) (3) shared time aid according to section 124A.02, 
 13.12  subdivision 21; and 
 13.13     (5) (4) referendum aid according to section 124A.03. 
 13.14     Sec. 19.  [124A.231] [STATE DETERMINED UNIFORM EDUCATION 
 13.15  LEVY.] 
 13.16     Subdivision 1.  [DEFINITION.] The state determined uniform 
 13.17  education levy is the sum of the following: 
 13.18     (1) the general education levy according to section 
 13.19  124A.23, subdivision 2; 
 13.20     (2) the basic transportation levy according to section 
 13.21  124.226, subdivision 1; 
 13.22     (3) the capital expenditure facilities levy according to 
 13.23  section 124.243, subdivision 3; and 
 13.24     (4) the capital expenditure equipment levy according to 
 13.25  section 124.244, subdivision 2. 
 13.26     Subd. 2.  [AMOUNT.] The state determined uniform education 
 13.27  levy equals $1,230,000,000 for fiscal year 1997 and later years. 
 13.28     Subd. 3.  [LEVY ALLOCATION.] The state determined uniform 
 13.29  education levy is allocated among levy categories as follows: 
 13.30     (1) the general education levy equals 89.36 percent of the 
 13.31  amount specified in subdivision 2; 
 13.32     (2) the basic transportation levy equals 5.44 percent of 
 13.33  the amount specified in subdivision 2; 
 13.34     (3) the capital expenditure facilities levy equals 3.44 
 13.35  percent of the amount specified in subdivision 2; and 
 13.36     (4) the capital expenditure equipment levy equals 1.76 
 14.1   percent of the amount specified in subdivision 2. 
 14.2      Sec. 20.  Minnesota Statutes 1994, section 124A.24, is 
 14.3   amended to read: 
 14.4      124A.24 [GENERAL EDUCATION LEVY EQUITY.] 
 14.5      If a district's general education levy is determined 
 14.6   according to section 124A.23, subdivision 3, an amount must be 
 14.7   deducted from state aid authorized in this chapter and chapters 
 14.8   124 and 124B, receivable for the same school year, and from 
 14.9   other state payments receivable for the same school year 
 14.10  authorized in chapter 273.  The aid in section 124.646 must not 
 14.11  be reduced. 
 14.12     The amount of the deduction equals the difference between: 
 14.13     (1) the general education tax rate, according to section 
 14.14  124A.23, times the district's adjusted net tax capacity used to 
 14.15  determine the general education aid for the same school year; 
 14.16  and 
 14.17     (2) the district's general education revenue, excluding 
 14.18  training and experience revenue and supplemental revenue, for 
 14.19  the same school year, according to section 124A.22. 
 14.20     Sec. 21.  [EFFECTIVE DATE.] 
 14.21     Sections 1, 2, 5, 6, 7, 8, 9, 10, and 11 are effective July 
 14.22  1, 1995.  Sections 4 and 12 to 20 are effective July 1, 1995, 
 14.23  for revenue for 1996-1997 and later school years.  Section 3 is 
 14.24  effective July 1, 1996, for revenue for 1996-1997 and later 
 14.25  school years.