HF 1832

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

  1.1                          A bill for an act 
  1.2             relating to taxation; property; changing the date by 
  1.3             which certain taxing authorities must certify certain 
  1.4             levies to the county auditor; amending Minnesota 
  1.5             Statutes 1996, section 275.065, subdivisions 1 and 1a. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 275.065, 
  1.8   subdivision 1, is amended to read: 
  1.9      Subdivision 1.  [PROPOSED LEVY.] (a) Notwithstanding any 
  1.10  law or charter to the contrary, on or before September 15 30, 
  1.11  each taxing authority, other than a school district, shall adopt 
  1.12  a proposed budget and shall certify to the county auditor the 
  1.13  proposed or, in the case of a town, the final property tax levy 
  1.14  for taxes payable in the following year. 
  1.15     (b) On or before September 30, each school district shall 
  1.16  certify to the county auditor the proposed property tax levy for 
  1.17  taxes payable in the following year.  The school district may 
  1.18  certify the proposed levy as: 
  1.19     (1) a specific dollar amount; or 
  1.20     (2) an amount equal to the maximum levy limitation 
  1.21  certified by the commissioner of children, families, and 
  1.22  learning to the county auditor according to section 124.918, 
  1.23  subdivision 1. 
  1.24     (c) If the board of estimate and taxation or any similar 
  1.25  board that establishes maximum tax levies for taxing 
  2.1   jurisdictions within a first class city certifies the maximum 
  2.2   property tax levies for funds under its jurisdiction by charter 
  2.3   to the county auditor by September 15 30, the city shall be 
  2.4   deemed to have certified its levies for those taxing 
  2.5   jurisdictions. 
  2.6      (d) For purposes of this section, "taxing authority" 
  2.7   includes all home rule and statutory cities, towns, counties, 
  2.8   school districts, and special taxing districts as defined in 
  2.9   section 275.066.  Intermediate school districts that levy a tax 
  2.10  under chapter 124 or 136D, joint powers boards established under 
  2.11  sections 124.491 to 124.495, and common school districts No. 
  2.12  323, Franconia, and No. 815, Prinsburg, are also special taxing 
  2.13  districts for purposes of this section.  
  2.14     Sec. 2.  Minnesota Statutes 1996, section 275.065, 
  2.15  subdivision 1a, is amended to read: 
  2.16     Subd. 1a.  [OVERLAPPING JURISDICTIONS.] In the case of a 
  2.17  taxing authority lying in two or more counties, the home county 
  2.18  auditor shall certify the proposed levy and the proposed local 
  2.19  tax rate to the other county auditor by September 20 October 5.  
  2.20  The home county auditor must estimate the levy or rate in 
  2.21  preparing the notices required in subdivision 3, if the other 
  2.22  county has not certified the appropriate information.  If 
  2.23  requested by the home county auditor, the other county auditor 
  2.24  must furnish an estimate to the home county auditor. 
  2.25     Sec. 3.  [EFFECTIVE DATE.] 
  2.26     Sections 1 and 2 are effective for the adoption of proposed 
  2.27  budgets and certification of levies in 1997 and thereafter.