HF 2698

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; modifying lease levy authority; 
  1.3             restoring the lease purchase levy; modifying the sales 
  1.4             ratio; funding deficiencies; removing appropriations 
  1.5             caps; modifying property tax statements; creating a 
  1.6             technology program; changing pupil transportation 
  1.7             funding formulas; establishing an education funding 
  1.8             stabilization account; appropriating money; amending 
  1.9             Minnesota Statutes 1994, sections 124.17, by adding a 
  1.10            subdivision; 124.239, subdivision 5, and by adding 
  1.11            subdivisions; 124.91, subdivision 1, and by adding 
  1.12            subdivisions; 128D.11, subdivisions 3, 5, and 10; and 
  1.13            169.4504, by adding a subdivision; Minnesota Statutes 
  1.14            1995 Supplement, sections 124.17, subdivision 1; 
  1.15            124.2131, subdivision 1; 124.225, subdivisions 15 and 
  1.16            16; 124.3201, subdivision 3, and by adding a 
  1.17            subdivision; 124A.03, subdivision 2; 124A.22, 
  1.18            subdivision 2; 275.065, subdivision 3; and 276.04, 
  1.19            subdivision 2; Laws 1995, First Special Session 
  1.20            chapter 3, articles 4, section 29, subdivision 4; 8, 
  1.21            section 25, subdivisions 8, 9, and 19; and 15, section 
  1.22            26, subdivision 7; proposing coding for new law in 
  1.23            Minnesota Statutes, chapter 124. 
  1.24  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.25     Section 1.  Minnesota Statutes 1995 Supplement, section 
  1.26  124.17, subdivision 1, is amended to read: 
  1.27     Subdivision 1.  [PUPIL UNIT.] Pupil units for each resident 
  1.28  pupil in average daily membership shall be counted according to 
  1.29  this subdivision.  
  1.30     (a) A prekindergarten pupil with a disability who is 
  1.31  enrolled in a program approved by the commissioner and has an 
  1.32  individual education plan is counted as the ratio of the number 
  1.33  of hours of assessment and education service to 825 with a 
  1.34  minimum of 0.28, but not more than one. 
  2.1      (b) A prekindergarten pupil who is assessed but determined 
  2.2   not to be handicapped is counted as the ratio of the number of 
  2.3   hours of assessment service to 825.  
  2.4      (c) A kindergarten pupil with a disability who is enrolled 
  2.5   in a program approved by the commissioner is counted as the 
  2.6   ratio of the number of hours of assessment and education 
  2.7   services required in the fiscal year by the pupil's individual 
  2.8   education program plan to 875, but not more than one. 
  2.9      (d) A kindergarten pupil who is not included in paragraph 
  2.10  (c) is counted as .53 of a pupil unit for fiscal year 1995 and 
  2.11  thereafter. 
  2.12     (e) A pupil who is in any of grades 1 to 6 is counted as 
  2.13  1.06 pupil units for fiscal year 1995 and thereafter. 
  2.14     (f) For fiscal year 1996 and fiscal year 1997, A pupil who 
  2.15  is in any of grades 7 to 12 is counted as 1.3 pupil units.  For 
  2.16  fiscal year 1998, a pupil who is in any of grades 7 to 12 is 
  2.17  counted as 1.25 pupil units.  For fiscal year 1999 and later 
  2.18  years, a pupil who is in any of grades 7 to 12 is counted as 1.2 
  2.19  pupil units. 
  2.20     (g) For fiscal year 1996 and fiscal year 1997, A pupil who 
  2.21  is in the post-secondary enrollment options program is counted 
  2.22  as 1.3 pupil units.  For fiscal year 1998, a pupil who is in the 
  2.23  post-secondary enrollment options program is counted as 1.25 
  2.24  pupil units.  For fiscal year 1999 and later years, a pupil who 
  2.25  is in the post-secondary enrollment options program is counted 
  2.26  as 1.2 pupil units. 
  2.27     (h) In fiscal year 1998, the sum of a district's general 
  2.28  education revenue and referendum revenue may not be reduced by 
  2.29  more than two percent due to the reduction in the secondary 
  2.30  pupil weight from 1.3 as specified in paragraphs (f) and (g).  
  2.31  In fiscal year 1999 and later years, the sum of a district's 
  2.32  general education revenue and referendum revenue may not be 
  2.33  decreased by more than four percent due to the reduction in the 
  2.34  secondary weight from 1.3 as specified in paragraphs (f) and (g).
  2.35     Sec. 2.  Minnesota Statutes 1994, section 124.17, is 
  2.36  amended by adding a subdivision to read: 
  3.1      Subd. 4.  [LEARNING YEAR PUPIL UNITS.] When a pupil is 
  3.2   enrolled in a learning year program according to section 
  3.3   121.585, an area learning center according to sections 124C.45 
  3.4   and 124C.46, or an alternative program approved by the 
  3.5   commissioner, for more than 1,020 hours in a school year, that 
  3.6   pupil may be counted as more than one pupil in average daily 
  3.7   membership.  The amount in excess of one pupil must be 
  3.8   determined by the ratio of hours of instruction provided to that 
  3.9   pupil in excess of 1,020 to 1,020.  Hours that occur after the 
  3.10  close of the instructional year in June shall be attributable to 
  3.11  the following year. 
  3.12     Sec. 3.  Minnesota Statutes 1995 Supplement, section 
  3.13  124.2131, subdivision 1, is amended to read: 
  3.14     Subdivision 1.  [ADJUSTED NET TAX CAPACITY.] (a) 
  3.15  [COMPUTATION.] The department of revenue shall annually conduct 
  3.16  an assessment/sales ratio study of the taxable property in each 
  3.17  school district in accordance with the procedures in paragraphs 
  3.18  (b) and (c).  Based upon the results of this assessment/sales 
  3.19  ratio study, the department of revenue shall determine an the 
  3.20  ratio of the aggregate equalized net tax capacity to the 
  3.21  three-year average sales ratio for the various classes of 
  3.22  taxable property in each school district, which tax capacity 
  3.23  shall be designated as the adjusted net tax capacity.  The 
  3.24  adjusted net tax capacities shall be determined using the net 
  3.25  tax capacity percentages in effect for the assessment year 
  3.26  following the assessment year of the study.  The department of 
  3.27  revenue shall make whatever estimates are necessary to account 
  3.28  for changes in the classification system.  The department of 
  3.29  revenue may incur the expense necessary to make the 
  3.30  determinations.  The commissioner of revenue may reimburse any 
  3.31  county or governmental official for requested services performed 
  3.32  in ascertaining the adjusted net tax capacity.  On or before 
  3.33  March 15 annually, the department of revenue shall file with the 
  3.34  chair of the tax committee of the house of representatives and 
  3.35  the chair of the committee on taxes and tax laws of the senate a 
  3.36  report of adjusted net tax capacities.  On or before June 15 
  4.1   annually, the department of revenue shall file its final report 
  4.2   on the adjusted net tax capacities established by the previous 
  4.3   year's assessments and the current year's net tax capacity 
  4.4   percentages with the commissioner of children, families, and 
  4.5   learning and each county auditor for those school districts for 
  4.6   which the auditor has the responsibility for determination of 
  4.7   local tax rates.  A copy of the report so filed shall be mailed 
  4.8   to the clerk of each district involved and to the county 
  4.9   assessor or supervisor of assessments of the county or counties 
  4.10  in which each district is located. 
  4.11     (b)  [METHODOLOGY.] In making its annual assessment/sales 
  4.12  ratio studies, the department of revenue shall use a methodology 
  4.13  consistent with the most recent Standard on Assessment Ratio 
  4.14  Studies published by the assessment standards committee of the 
  4.15  International Association of Assessing Officers.  The 
  4.16  commissioner of revenue shall supplement this general 
  4.17  methodology with specific procedures necessary for execution of 
  4.18  the study in accordance with other Minnesota laws impacting the 
  4.19  assessment/sales ratio study.  The commissioner shall document 
  4.20  these specific procedures in writing and shall publish the 
  4.21  procedures in the State Register, but these procedures will not 
  4.22  be considered "rules" pursuant to the Minnesota administrative 
  4.23  procedure act.  For purposes of this section, sections 270.12, 
  4.24  subdivision 2, clause (8), and 278.05, subdivision 4, the 
  4.25  commissioner of revenue shall exclude from the assessment/sales 
  4.26  ratio study the sale of any nonagricultural property which does 
  4.27  not contain an improvement, if (1) the statutory basis on which 
  4.28  the property's taxable value as most recently assessed is less 
  4.29  than market value as defined in section 273.11, or (2) the 
  4.30  property has undergone significant physical change or a change 
  4.31  of use since the most recent assessment.  
  4.32     (c)  [AGRICULTURAL LANDS.] For purposes of determining the 
  4.33  adjusted net tax capacity of agricultural lands for the 
  4.34  calculation of adjusted net tax capacities, the market value of 
  4.35  agricultural lands shall be the price for which the property 
  4.36  would sell in an arms length transaction. 
  5.1      (d)  [FORCED SALES.] The commissioner may include forced 
  5.2   sales in the assessment/sales ratio studies if it is determined 
  5.3   by the commissioner that these forced sales indicate true market 
  5.4   value. 
  5.5      (e)  [STIPULATED VALUES AND ABATEMENTS.] The estimated 
  5.6   market value to be used in calculating sales ratios shall be the 
  5.7   value established by the assessor before any stipulations 
  5.8   resulting from appeals by property owners and before any 
  5.9   abatement unless the abatement was granted for the purpose of 
  5.10  correcting mere clerical errors. 
  5.11     (f)  [SALES OF INDUSTRIAL PROPERTY.] Separate sales ratios 
  5.12  shall be calculated for commercial property and for industrial 
  5.13  property.  These two classes shall be combined only in 
  5.14  jurisdictions in which there is not an adequate sample of sales 
  5.15  in each class. 
  5.16     Sec. 4.  [124.2141] [ABATEMENT AID; ANNUAL APPROPRIATION.] 
  5.17     There is annually appropriated from the general fund to the 
  5.18  department of children, families, and learning the amount 
  5.19  necessary for abatement aid under section 124.214, subdivision 
  5.20  2.  This amount shall be reduced by the amount of any money 
  5.21  specifically appropriated for the same purpose in any year from 
  5.22  any state fund. 
  5.23     Sec. 5.  Minnesota Statutes 1995 Supplement, section 
  5.24  124.225, subdivision 15, is amended to read: 
  5.25     Subd. 15.  [INTEGRATION TRANSPORTATION REVENUE.] A 
  5.26  district's integration transportation revenue for the 1996-1997 
  5.27  and later school years equals the minimum of the following 
  5.28  amounts: 
  5.29     (a) for independent school district No. 709, Duluth, $4 
  5.30  times the actual pupil units for the school year; 
  5.31     (b) for independent school district No. 625, St. Paul, $73 
  5.32  times the actual pupil units for the school year; and 
  5.33     (c) for special school district No. 1, Minneapolis, $158 
  5.34  times the actual pupil units for the school year; or 
  5.35     (d) the district's actual cost in the base year for 
  5.36  integration transportation services under section 124.225, 
  6.1   subdivision 1, paragraph (c), clause (4), less the product of 
  6.2   $170 times the number of students transported for integration 
  6.3   purposes in the base year, times the ratio of the district's 
  6.4   average daily membership for the current school year to the 
  6.5   district's average daily membership for the base year; plus 
  6.6      (e) 80 percent of the difference between: 
  6.7      (1) the district's actual cost in the current year for 
  6.8   integration transportation services under section 124.225, 
  6.9   subdivision 1, paragraph (c), clause (4), less the product of 
  6.10  $170 times the number of students transported for integration 
  6.11  purposes in the current year; and 
  6.12     (2) the amount computed in paragraph (d). 
  6.13     Sec. 6.  Minnesota Statutes 1995 Supplement, section 
  6.14  124.225, subdivision 16, is amended to read: 
  6.15     Subd. 16.  [NONPUBLIC PUPIL TRANSPORTATION REVENUE.] (a) A 
  6.16  district's nonpublic pupil transportation revenue for the 
  6.17  1996-1997 and later school years for transportation services for 
  6.18  nonpublic school pupils according to sections 123.39, 123.76 to 
  6.19  123.78, 124.223, and 124.226, equals the minimum of the sum of 
  6.20  the amounts computed in paragraphs (b) and (c), or the amount 
  6.21  computed in paragraphs (d) and (e) for districts which report 
  6.22  nonpublic transportation costs separately.  This revenue does 
  6.23  not limit the obligation to transport pupils under sections 
  6.24  123.76 to 123.79. 
  6.25     (b) For regular and excess transportation according to 
  6.26  section 124.225, subdivision 1, paragraph (c), clauses (1) and 
  6.27  (3), an amount equal to the product of: 
  6.28     (1) the district's actual expenditure per pupil transported 
  6.29  in the regular and excess transportation categories during the 
  6.30  second preceding school year; times 
  6.31     (2) the number of nonpublic school pupils residing in the 
  6.32  district who receive regular or excess transportation service or 
  6.33  reimbursement for the current school year; times 
  6.34     (3) the ratio of the formula allowance pursuant to section 
  6.35  124A.22, subdivision 2, for the current school year to the 
  6.36  formula allowance pursuant to section 124A.22, subdivision 2, 
  7.1   for the second preceding school year. 
  7.2      (c) For nonregular transportation according to section 
  7.3   124.225, subdivision 1, paragraph (c), clause (2), and late 
  7.4   activity transportation according to section 124.226, 
  7.5   subdivision 9, an amount equal to the product of: 
  7.6      (1) the district's actual expenditure for nonregular and 
  7.7   late activity transportation for nonpublic school pupils during 
  7.8   the second preceding school year; times 
  7.9      (2) the ratio of the formula allowance pursuant to section 
  7.10  124A.22, subdivision 2, for the current school year to the 
  7.11  formula allowance pursuant to section 124A.22, subdivision 2, 
  7.12  for the second preceding school year; or 
  7.13     (d) the district's actual cost in the base year for 
  7.14  nonpublic transportation services under section 124.225, 
  7.15  subdivision 1, paragraph (c), and late activity transportation 
  7.16  according to section 124.226, subdivision 9, times the ratio of 
  7.17  the number of nonpublic students transported by the district in 
  7.18  the current school year to the number of nonpublic students 
  7.19  transported by the district the base year; plus 
  7.20     (e) 80 percent of the difference between: 
  7.21     (1) the district's actual cost in the current year for 
  7.22  nonpublic transportation services under section 124.225, 
  7.23  subdivision 1, paragraph (c), and late activity transportation 
  7.24  according to section 124.226, subdivision 9, and 
  7.25     (2) the amount computed in paragraph (d). 
  7.26     Sec. 7.  Minnesota Statutes 1994, section 124.239, 
  7.27  subdivision 5, is amended to read: 
  7.28     Subd. 5.  [LEVY REVENUE AUTHORIZED.] A district, after 
  7.29  local board approval, may levy is eligible for revenue for costs 
  7.30  related to an approved facility plan as follows:  
  7.31     (a) if the district has indicated to the commissioner that 
  7.32  bonds will be issued, the district may levy for the principal 
  7.33  and interest payments on outstanding bonds issued according to 
  7.34  subdivision 3; or 
  7.35     (b) if the district has indicated to the commissioner that 
  7.36  the plan will be funded through the levy according to 
  8.1   subdivision 5a, the district may levy receive revenue according 
  8.2   to the schedule approved in the plan. 
  8.3      Sec. 8.  Minnesota Statutes 1994, section 124.239, is 
  8.4   amended by adding a subdivision to read: 
  8.5      Subd. 5a.  [LEVY.] A district's alternative facilities levy 
  8.6   is equal to the district's alternative facilities revenue 
  8.7   authorized under subdivision 5 multiplied by the lesser of one, 
  8.8   or the ratio of: 
  8.9      (1) the quotient derived by dividing the adjusted net tax 
  8.10  capacity of the district for the year preceding the year is 
  8.11  levied certified by the actual pupil units in the district for 
  8.12  the school year to which the levy is attributable; to 
  8.13     (2) $4,707.50. 
  8.14     Sec. 9.  Minnesota Statutes 1994, section 124.239, is 
  8.15  amended by adding a subdivision to read: 
  8.16     Subd. 5b.  [AID.] A district's alternative facilities 
  8.17  equalization aid is equal to the difference between the 
  8.18  district's alternative facilities revenue and its alternative 
  8.19  facilities levy.  If the district does not levy the entire 
  8.20  amount permitted, the aid is reduced in proportion to the actual 
  8.21  amount levied. 
  8.22     Sec. 10.  Minnesota Statutes 1995 Supplement, section 
  8.23  124.3201, is amended by adding a subdivision to read: 
  8.24     Subd. 2a.  [SPECIAL EDUCATION COURT PLACEMENT REVENUE.] For 
  8.25  fiscal year 1996 and later, a district's special education court 
  8.26  placement revenue is equal to the difference between 
  8.27  expenditures for teachers' salaries, contracted services, 
  8.28  supplies, and equipment eligible for revenues under sections 
  8.29  124.3201, 124.3202, and 124.321 in the base year and actual 
  8.30  expenditures for pupils with disabilities who receive services 
  8.31  pursuant to a court order. 
  8.32     Sec. 11.  Minnesota Statutes 1995 Supplement, section 
  8.33  124.3201, subdivision 3, is amended to read: 
  8.34     Subd. 3.  [ADJUSTED SPECIAL EDUCATION BASE REVENUE.] For 
  8.35  fiscal year 1996 and later, a district's adjusted special 
  8.36  education base revenue equals the district's special education 
  9.1   base revenue times the ratio of the district's average daily 
  9.2   membership for the current school year to the district's average 
  9.3   daily membership for the base year, plus the district's special 
  9.4   education court placement revenue under subdivision 2a. 
  9.5      Sec. 12.  Minnesota Statutes 1994, section 124.91, 
  9.6   subdivision 1, is amended to read: 
  9.7      Subdivision 1.  [TO LEASE BUILDING OR LAND.] When a 
  9.8   district finds it economically advantageous to rent or lease a 
  9.9   building or land for any instructional purposes or for district 
  9.10  and student support services, and it determines that the capital 
  9.11  expenditure facilities revenues authorized under section 
  9.12  sections 124.243 and 124A.22, subdivision 10, are insufficient 
  9.13  for this purpose, it may apply to the commissioner for 
  9.14  permission to make an additional capital expenditure levy for 
  9.15  this purpose.  An application for permission to levy under this 
  9.16  subdivision must contain financial justification for the 
  9.17  proposed levy, the terms and conditions of the proposed lease, 
  9.18  and a description of the space to be leased and its proposed 
  9.19  use.  The criteria for approval of applications to levy under 
  9.20  this subdivision must include:  the reasonableness of the price, 
  9.21  the appropriateness of the space to the proposed activity, the 
  9.22  feasibility of transporting pupils to the leased building or 
  9.23  land, conformity of the lease to the laws and rules of the state 
  9.24  of Minnesota, and the appropriateness of the proposed lease to 
  9.25  the space needs and the financial condition of the district.  
  9.26  The commissioner must not authorize a levy under this 
  9.27  subdivision in an amount greater than the cost to the district 
  9.28  of renting or leasing a building or land for approved purposes.  
  9.29  The proceeds of this levy must not be used for custodial or 
  9.30  other maintenance services.  A district may not levy under this 
  9.31  subdivision for the purpose of leasing or renting a 
  9.32  district-owned building to itself. 
  9.33     Sec. 13.  Minnesota Statutes 1994, section 124.91, is 
  9.34  amended by adding a subdivision to read: 
  9.35     Subd. 7.  [LEASE PURCHASE, INSTALLMENT BUYS.] (a) Upon 
  9.36  application to, and approval by, the commissioner in accordance 
 10.1   with the procedures and limits in subdivision 1, a district, as 
 10.2   defined in this subdivision, may: 
 10.3      (1) purchase real or personal property under an installment 
 10.4   contract or may lease real or personal property with an option 
 10.5   to purchase under a lease purchase agreement, by which 
 10.6   installment contract or lease purchase agreement title is kept 
 10.7   by the seller or vendor or assigned to a third party as security 
 10.8   for the purchase price, including interest, if any; and 
 10.9      (2) annually levy the amounts necessary to pay the 
 10.10  district's obligations under the installment contract or lease 
 10.11  purchase agreement. 
 10.12     (b) The obligation created by the installment contract or 
 10.13  the lease purchase agreement must not be included in the 
 10.14  calculation of net debt for purposes of section 475.53, and does 
 10.15  not constitute debt under other law.  An election is not 
 10.16  required in connection with the execution of the installment 
 10.17  contract or the lease purchase agreement. 
 10.18     (c) The proceeds of the levy authorized by this subdivision 
 10.19  must not be used to acquire a facility to be primarily used for 
 10.20  athletic or school administration purposes. 
 10.21     (d) For the purposes of this subdivision, "district" means: 
 10.22     (1) a school district required to have a comprehensive plan 
 10.23  for the elimination of segregation whose plan has been 
 10.24  determined by the commissioner to be in compliance with the 
 10.25  state board of education rules relating to equality of 
 10.26  educational opportunity and school desegregation; or 
 10.27     (2) a school district that participates in a joint program 
 10.28  for interdistrict desegregation with a district defined in 
 10.29  clause (1) if the facility acquired under this subdivision is to 
 10.30  be primarily used for the joint program. 
 10.31     (e) Notwithstanding subdivision 1, the prohibition against 
 10.32  a levy by a district to lease or rent a district-owned building 
 10.33  to itself does not apply to levies otherwise authorized by this 
 10.34  subdivision. 
 10.35     (f) For the purposes of this subdivision, any references in 
 10.36  subdivision 1 to building or land shall include personal 
 11.1   property. 
 11.2      Sec. 14.  Minnesota Statutes 1994, section 124.91, is 
 11.3   amended by adding a subdivision to read: 
 11.4      Subd. 8.  [TECHNOLOGY INCENTIVES REVENUE.] (a) A school 
 11.5   district may apply to the commissioner for technology incentives 
 11.6   revenue of up to three percent of the adjusted net tax capacity 
 11.7   of the district for an achievement incentives technology 
 11.8   program.  The purpose of the program is to provide secondary 
 11.9   school students with individual access to technology throughout 
 11.10  the students' secondary educational program, to integrate 
 11.11  computers into classroom learning activities, and to provide 
 11.12  incentives for students to stay in school and achieve high 
 11.13  educational standards. 
 11.14     (b) To obtain technology incentives revenue, a district may 
 11.15  levy an amount not to exceed the district's technology 
 11.16  incentives revenue times the lesser of one or the ratio of: 
 11.17     (1) the quotient derived by dividing the adjusted net tax 
 11.18  capacity of the district for the year before the year the levy 
 11.19  is certified by the actual pupil units in the district for the 
 11.20  year to which the levy is attributable; to 
 11.21     (2) 100 percent of the equalizing factor as defined in 
 11.22  section 124A.02, subdivision 8, for the year to which the levy 
 11.23  is attributable. 
 11.24     (c) A district's technology incentives aid is the 
 11.25  difference between the technology incentives revenue and the 
 11.26  technology incentives levy. 
 11.27     (d) A district must use technology incentives revenue to 
 11.28  purchase a computer for each ninth grade student in the school 
 11.29  district or enrolled in one or more participating school sites.  
 11.30  The district may purchase computers for this program under a 
 11.31  lease purchase agreement.  Notwithstanding section 123.37, 
 11.32  subdivision 1, a district may enter into a four-year lease 
 11.33  purchase agreement after complying with the other contracting 
 11.34  provisions of section 123.37.  A ninth grade student must have 
 11.35  exclusive use of a computer assigned by this program throughout 
 11.36  the time the student is enrolled in the district issuing the 
 12.1   computer or enrolled at a participating school site.  
 12.2   Notwithstanding sections 120.71 to 120.76, the district may sell 
 12.3   the computer to the student when the student receives a high 
 12.4   school diploma from the district.  The district must consider 
 12.5   ability to pay in establishing the purchase prices of computers. 
 12.6      Sec. 15.  Minnesota Statutes 1995 Supplement, section 
 12.7   124A.03, subdivision 2, is amended to read: 
 12.8      Subd. 2.  [REFERENDUM REVENUE.] (a) The revenue authorized 
 12.9   by section 124A.22, subdivision 1, may be increased in the 
 12.10  amount approved by the voters of the district at a referendum 
 12.11  called for the purpose.  The referendum may be called by the 
 12.12  school board or shall be called by the school board upon written 
 12.13  petition of qualified voters of the district.  The referendum 
 12.14  shall be conducted one or two calendar years before the 
 12.15  increased levy authority, if approved, first becomes payable. 
 12.16  Only one election to approve an increase may be held in a 
 12.17  calendar year.  Unless the referendum is conducted by mail under 
 12.18  paragraph (g), the referendum must be held on the first Tuesday 
 12.19  after the first Monday in November.  The ballot shall state the 
 12.20  maximum amount of the increased revenue per actual pupil unit, 
 12.21  the estimated referendum tax rate as a percentage of market 
 12.22  value in the first year it is to be levied, and that the revenue 
 12.23  shall be used to finance school operations.  The maximum amount 
 12.24  of increased revenue per actual pupil unit may be annually 
 12.25  increased by an amount equal to the initial authority times the 
 12.26  increase in the inflation rate as determined by the change in 
 12.27  the gross domestic product deflator for the previous year.  If 
 12.28  the school board determines to adjust the amount of the revenue 
 12.29  per actual pupil unit by an amount equal to or less than the 
 12.30  annual rate of inflation in the second and subsequent years the 
 12.31  referendum levy is authorized, the ballot shall state that the 
 12.32  per pupil unit amount will be adjusted by an amount less than or 
 12.33  equal to the rate of inflation.  The ballot may state that 
 12.34  existing referendum levy authority is expiring.  In this case, 
 12.35  the ballot may also compare the proposed levy authority to the 
 12.36  existing expiring levy authority, and express the proposed 
 13.1   increase as the amount, if any, over the expiring referendum 
 13.2   levy authority.  The ballot shall designate the specific number 
 13.3   of years, not to exceed ten, for which the referendum 
 13.4   authorization shall apply.  The notice required under section 
 13.5   275.60 may be modified to read, in cases of renewing existing 
 13.6   levies: 
 13.7      "BY VOTING "YES" ON THIS BALLOT QUESTION, YOU MAY BE VOTING 
 13.8      FOR A PROPERTY TAX INCREASE." 
 13.9      The ballot may contain a textual portion with the 
 13.10  information required in this subdivision and a question stating 
 13.11  substantially the following:  
 13.12     "Shall the increase in the revenue proposed by (petition 
 13.13  to) the board of ........., School District No. .., be approved?"
 13.14     If approved, an amount equal to the approved revenue per 
 13.15  actual pupil unit times the actual pupil units for the school 
 13.16  year beginning in the year after the levy is certified shall be 
 13.17  authorized for certification for the number of years approved, 
 13.18  if applicable, or until revoked or reduced by the voters of the 
 13.19  district at a subsequent referendum. 
 13.20     (b) The school board shall prepare and deliver by first 
 13.21  class mail at least 15 days but no more than 30 days prior to 
 13.22  the day of the referendum to each taxpayer a notice of the 
 13.23  referendum and the proposed revenue increase.  The school board 
 13.24  need not mail more than one notice to any taxpayer.  For the 
 13.25  purpose of giving mailed notice under this subdivision, owners 
 13.26  shall be those shown to be owners on the records of the county 
 13.27  auditor or, in any county where tax statements are mailed by the 
 13.28  county treasurer, on the records of the county treasurer.  Every 
 13.29  property owner whose name does not appear on the records of the 
 13.30  county auditor or the county treasurer shall be deemed to have 
 13.31  waived this mailed notice unless the owner has requested in 
 13.32  writing that the county auditor or county treasurer, as the case 
 13.33  may be, include the name on the records for this purpose.  The 
 13.34  notice must project the anticipated amount of tax increase in 
 13.35  annual dollars and annual percentage for typical residential 
 13.36  homesteads, agricultural homesteads, apartments, and 
 14.1   commercial-industrial property within the school district. 
 14.2      The notice for a referendum may state that an existing 
 14.3   referendum levy is expiring and project the anticipated amount 
 14.4   of increase over the existing referendum levy in the first year, 
 14.5   if any, in annual dollars and annual percentage for typical 
 14.6   residential homesteads, agricultural homesteads, apartments, and 
 14.7   commercial-industrial property within the school district. 
 14.8      The notice must include the following statement:  "Passage 
 14.9   of this referendum will result in an increase in your property 
 14.10  taxes."  However, in cases of renewing existing levies, the 
 14.11  notice may include the following statement:  "Passage of this 
 14.12  referendum may result in an increase in your property taxes." 
 14.13     (c) A referendum on the question of revoking or reducing 
 14.14  the increased revenue amount authorized pursuant to paragraph 
 14.15  (a) may be called by the school board and shall be called by the 
 14.16  school board upon the written petition of qualified voters of 
 14.17  the district.  A referendum to revoke or reduce the levy amount 
 14.18  must be based upon the dollar amount, local tax rate, or amount 
 14.19  per actual pupil unit, that was stated to be the basis for the 
 14.20  initial authorization.  Revenue approved by the voters of the 
 14.21  district pursuant to paragraph (a) must be received at least 
 14.22  once before it is subject to a referendum on its revocation or 
 14.23  reduction for subsequent years.  Only one revocation or 
 14.24  reduction referendum may be held to revoke or reduce referendum 
 14.25  revenue for any specific year and for years thereafter. 
 14.26     (d) A petition authorized by paragraph (a) or (c) shall be 
 14.27  effective if signed by a number of qualified voters in excess of 
 14.28  15 percent of the registered voters of the school district on 
 14.29  the day the petition is filed with the school board.  A 
 14.30  referendum invoked by petition shall be held on the date 
 14.31  specified in paragraph (a). 
 14.32     (e) The approval of 50 percent plus one of those voting on 
 14.33  the question is required to pass a referendum authorized by this 
 14.34  subdivision. 
 14.35     (f) At least 15 days prior to the day of the referendum, 
 14.36  the district shall submit a copy of the notice required under 
 15.1   paragraph (b) to the commissioner of children, families, and 
 15.2   learning.  Within 15 days after the results of the referendum 
 15.3   have been certified by the school board, or in the case of a 
 15.4   recount, the certification of the results of the recount by the 
 15.5   canvassing board, the district shall notify the commissioner of 
 15.6   children, families, and learning of the results of the 
 15.7   referendum. 
 15.8      (g) Except for a referendum held under subdivision 2b, any 
 15.9   referendum under this section held on a day other than the first 
 15.10  Tuesday after the first Monday in November must be conducted by 
 15.11  mail in accordance with section 204B.46.  Notwithstanding 
 15.12  paragraph (b) to the contrary, in the case of a referendum 
 15.13  conducted by mail under this paragraph, the notice required by 
 15.14  paragraph (b) shall be prepared and delivered by first class 
 15.15  mail at least 20 days before the referendum. 
 15.16     Sec. 16.  Minnesota Statutes 1995 Supplement, section 
 15.17  124A.22, subdivision 2, is amended to read: 
 15.18     Subd. 2.  [BASIC REVENUE.] The basic revenue for each 
 15.19  district equals the formula allowance times the actual pupil 
 15.20  units for the school year.  The formula allowance for fiscal 
 15.21  year 1995 is $3,150.  The formula allowance for fiscal year 1996 
 15.22  is $3,205.  The formula allowance for fiscal year 1997 and 
 15.23  subsequent fiscal years is $3,505 and for fiscal year 1998 and 
 15.24  subsequent fiscal years the formula allowance is $3,430. 
 15.25     Sec. 17.  Minnesota Statutes 1994, section 128D.11, 
 15.26  subdivision 3, is amended to read: 
 15.27     Subd. 3.  [NO ELECTION.] Subject to the provisions of 
 15.28  subdivisions 7 to 10, the school district may also by a 
 15.29  two-thirds majority vote of all the members of its board of 
 15.30  education and without any election by the voters of the 
 15.31  district, issue and sell in each calendar year bonds of the 
 15.32  district in an amount not to exceed one-half of one per cent of 
 15.33  the net tax capacity of the taxable property in the district 
 15.34  (plus, for calendar years 1990 to 1996 2003, an amount not to 
 15.35  exceed $7,500,000; with an additional provision that any amount 
 15.36  of bonds so authorized for sale in a specific year and not sold 
 16.1   can be carried forward and sold in the year immediately 
 16.2   following); provided, however, that the board shall submit the 
 16.3   list of projects and undertakings to be financed by a proposed 
 16.4   issue to the city planning commission as provided in subdivision 
 16.5   10, paragraph (b).  
 16.6      Sec. 18.  Minnesota Statutes 1994, section 128D.11, 
 16.7   subdivision 5, is amended to read: 
 16.8      Subd. 5.  [USE OF PROCEEDS.] The proceeds of the sale of 
 16.9   the bonds shall be used only for the rehabilitating, remodeling, 
 16.10  expanding, and equipping of existing school buildings and for 
 16.11  the acquisition of sites, construction, and equipping of new 
 16.12  school buildings, and for acquisition and betterment purposes, 
 16.13  and no part of the proceeds shall be used for maintenance. 
 16.14     Sec. 19.  Minnesota Statutes 1994, section 128D.11, 
 16.15  subdivision 10, is amended to read: 
 16.16     Subd. 10.  [CITY PLANNING COMMISSION APPROVAL; EXCEPTIONS.] 
 16.17  (a) No election shall be held on a proposed issue of bonds 
 16.18  unless the board has submitted to the city planning commission a 
 16.19  statement of the location and general description, so far as 
 16.20  then known, of any project proposed to be constructed or 
 16.21  acquired from the proceeds of such bonds with a request for 
 16.22  preliminary approval of each such project as being in accordance 
 16.23  with the comprehensive plan of the city of Minneapolis.  The 
 16.24  commission may state its preliminary approval or disapproval of 
 16.25  the projects included in such statement within 60 days after 
 16.26  receipt thereof, and failure so to do shall be deemed to signify 
 16.27  preliminary approval of such projects.  In the event the 
 16.28  commission shall disapprove any proposed project included in the 
 16.29  statement, a vote of at least six members of the board of 
 16.30  education shall be required for the adoption of a resolution 
 16.31  submitting the proposed bond issue to the electors.  
 16.32  Notwithstanding the preliminary approval of any project as 
 16.33  herein provided, such project shall be resubmitted to the city 
 16.34  planning commission at the time and in the manner specified in 
 16.35  paragraph (b).  The location and nature of each project shall be 
 16.36  determined by the board of education and reviewed by the city 
 17.1   planning commission at the time, with reference to the 
 17.2   circumstances then existing.  Nothing herein shall prevent the 
 17.3   revision or elimination of any project previously given 
 17.4   preliminary approval or the substitution of another project 
 17.5   therefor, by the procedure specified in paragraph (b), if 
 17.6   considered necessary by the board to fulfill its 
 17.7   responsibilities for public education, and for the construction 
 17.8   of school facilities so far as possible in accordance with the 
 17.9   comprehensive city plan, provided however no such revision, 
 17.10  elimination, or substitution shall be made unless approved by 
 17.11  unanimous vote of all members of the board of education.  
 17.12  Notwithstanding anything to the contrary contained in this act 
 17.13  no election shall be held on a proposed issue of bonds on a date 
 17.14  earlier than 60 days after preliminary approval or disapproval 
 17.15  by the city planning commission. 
 17.16     (b) The school district shall not expend the proceeds of 
 17.17  bonds for any purpose provided for in subdivisions 1 to 
 17.18  6 requiring approval of the city planning commission unless a 
 17.19  proposed resolution stating the location and general description 
 17.20  of the project or undertaking shall have been submitted to the 
 17.21  city planning commission for consideration of the proposed 
 17.22  project or undertaking as being in accordance with the 
 17.23  comprehensive plan of the city of Minneapolis.  The commission 
 17.24  may state its approval or disapproval of the proposed project or 
 17.25  undertaking within 60 days thereafter.  A failure on the part of 
 17.26  the commission to state its disapproval within 60 days after 
 17.27  receipt of such resolution shall be deemed an approval.  In the 
 17.28  event the commission shall disapprove any proposed project or 
 17.29  undertaking, a unanimous vote of the members of the board of 
 17.30  education shall be required for the adoption of the resolution.  
 17.31     Sec. 20.  Minnesota Statutes 1994, section 169.4504, is 
 17.32  amended by adding a subdivision to read: 
 17.33     Subd. 5.  [AISLE WIDTH.] All school buses equipped with a 
 17.34  power lift shall provide at least a 12-inch aisle leading from 
 17.35  wheelchair position to at least one emergency door and the lift 
 17.36  area. 
 18.1      Sec. 21.  Minnesota Statutes 1995 Supplement, section 
 18.2   275.065, subdivision 3, is amended to read: 
 18.3      Subd. 3.  [NOTICE OF PROPOSED PROPERTY TAXES.] (a) The 
 18.4   county auditor shall prepare and the county treasurer shall 
 18.5   deliver after November 10 and on or before November 24 each 
 18.6   year, by first class mail to each taxpayer at the address listed 
 18.7   on the county's current year's assessment roll, a notice of 
 18.8   proposed property taxes and, in the case of a town, final 
 18.9   property taxes.  
 18.10     (b) The commissioner of revenue shall prescribe the form of 
 18.11  the notice. 
 18.12     (c) The notice must inform taxpayers that it contains the 
 18.13  amount of property taxes each taxing authority other than a town 
 18.14  proposes to collect for taxes payable the following year and, 
 18.15  for a town, the amount of its final levy.  It must clearly state 
 18.16  that each taxing authority, including regional library districts 
 18.17  established under section 134.201, and including the 
 18.18  metropolitan taxing districts as defined in paragraph (i), but 
 18.19  excluding all other special taxing districts and towns, will 
 18.20  hold a public meeting to receive public testimony on the 
 18.21  proposed budget and proposed or final property tax levy, or, in 
 18.22  case of a school district, on the current budget and proposed 
 18.23  property tax levy.  It must clearly state the time and place of 
 18.24  each taxing authority's meeting and an address where comments 
 18.25  will be received by mail.  
 18.26     (d) The notice must state for each parcel: 
 18.27     (1) the market value of the property as determined under 
 18.28  section 273.11, and used for computing property taxes payable in 
 18.29  the following year and for taxes payable in the current year; 
 18.30  and, in the case of residential property, whether the property 
 18.31  is classified as homestead or nonhomestead.  The notice must 
 18.32  clearly inform taxpayers of the years to which the market values 
 18.33  apply and that the values are final values; 
 18.34     (2) by county, city or town, state-determined school 
 18.35  district levy, school district excess referenda levy, remaining 
 18.36  school district levy, regional library district, if in 
 19.1   existence, the total of the metropolitan special taxing 
 19.2   districts as defined in paragraph (i) and the sum of the 
 19.3   remaining special taxing districts, and as a total of the taxing 
 19.4   authorities, including all special taxing districts, the 
 19.5   proposed or, for a town, final net tax on the property for taxes 
 19.6   payable the following year and the actual tax for taxes payable 
 19.7   the current year.  For the purposes of this subdivision, 
 19.8   "state-determined school district levy" means the levy certified 
 19.9   under section 124A.23, subdivision 2 or 3.  For the purposes of 
 19.10  this subdivision, "school district excess referenda levy" means 
 19.11  school district taxes for operating purposes approved at 
 19.12  referendums, including those taxes based on net tax capacity as 
 19.13  well as those based on market value.  "School district excess 
 19.14  referenda levy" does not include school district taxes for 
 19.15  capital expenditures approved at referendums or school district 
 19.16  taxes to pay for the debt service on bonds approved at 
 19.17  referenda.  In the case of the city of Minneapolis, the levy for 
 19.18  the Minneapolis library board and the levy for Minneapolis park 
 19.19  and recreation shall be listed separately from the remaining 
 19.20  amount of the city's levy.  In the case of a parcel where tax 
 19.21  increment or the fiscal disparities areawide tax applies, the 
 19.22  proposed tax levy on the captured value or the proposed tax levy 
 19.23  on the tax capacity subject to the areawide tax must each be 
 19.24  stated separately and not included in the sum of the special 
 19.25  taxing districts; and 
 19.26     (3) the increase or decrease in the amounts in clause (2) 
 19.27  from taxes payable in the current year to proposed or, for a 
 19.28  town, final taxes payable the following year, expressed as a 
 19.29  dollar amount and as a percentage. 
 19.30     (e) The notice must clearly state that the proposed or 
 19.31  final taxes do not include the following: 
 19.32     (1) special assessments; 
 19.33     (2) levies approved by the voters after the date the 
 19.34  proposed taxes are certified, including bond referenda, school 
 19.35  district levy referenda, and levy limit increase referenda; 
 19.36     (3) amounts necessary to pay cleanup or other costs due to 
 20.1   a natural disaster occurring after the date the proposed taxes 
 20.2   are certified; 
 20.3      (4) amounts necessary to pay tort judgments against the 
 20.4   taxing authority that become final after the date the proposed 
 20.5   taxes are certified; and 
 20.6      (5) the contamination tax imposed on properties which 
 20.7   received market value reductions for contamination. 
 20.8      (f) Except as provided in subdivision 7, failure of the 
 20.9   county auditor to prepare or the county treasurer to deliver the 
 20.10  notice as required in this section does not invalidate the 
 20.11  proposed or final tax levy or the taxes payable pursuant to the 
 20.12  tax levy. 
 20.13     (g) If the notice the taxpayer receives under this section 
 20.14  lists the property as nonhomestead and the homeowner provides 
 20.15  satisfactory documentation to the county assessor that the 
 20.16  property is owned and has been used as the owner's homestead 
 20.17  prior to June 1 of that year, the assessor shall reclassify the 
 20.18  property to homestead for taxes payable in the following year. 
 20.19     (h) In the case of class 4 residential property used as a 
 20.20  residence for lease or rental periods of 30 days or more, the 
 20.21  taxpayer must either: 
 20.22     (1) mail or deliver a copy of the notice of proposed 
 20.23  property taxes to each tenant, renter, or lessee; or 
 20.24     (2) post a copy of the notice in a conspicuous place on the 
 20.25  premises of the property.  
 20.26     The notice must be mailed or posted by the taxpayer by 
 20.27  November 27 or within three days of receipt of the notice, 
 20.28  whichever is later.  A taxpayer may notify the county treasurer 
 20.29  of the address of the taxpayer, agent, caretaker, or manager of 
 20.30  the premises to which the notice must be mailed in order to 
 20.31  fulfill the requirements of this paragraph. 
 20.32     (i) For purposes of this subdivision, subdivisions 5a and 
 20.33  6, "metropolitan special taxing districts" means the following 
 20.34  taxing districts in the seven-county metropolitan area that levy 
 20.35  a property tax for any of the specified purposes listed below: 
 20.36     (1) metropolitan council under section 473.132, 473.167, 
 21.1   473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; 
 21.2      (2) metropolitan airports commission under section 473.667, 
 21.3   473.671, or 473.672; and 
 21.4      (3) metropolitan mosquito control commission under section 
 21.5   473.711. 
 21.6      For purposes of this section, any levies made by the 
 21.7   regional rail authorities in the county of Anoka, Carver, 
 21.8   Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 
 21.9   398A shall be included with the appropriate county's levy and 
 21.10  shall be discussed at that county's public hearing. 
 21.11     Sec. 22.  Minnesota Statutes 1995 Supplement, section 
 21.12  276.04, subdivision 2, is amended to read: 
 21.13     Subd. 2.  [CONTENTS OF TAX STATEMENTS.] (a) The treasurer 
 21.14  shall provide for the printing of the tax statements.  The 
 21.15  commissioner of revenue shall prescribe the form of the property 
 21.16  tax statement and its contents.  The statement must contain a 
 21.17  tabulated statement of the dollar amount due to each taxing 
 21.18  authority from the parcel of real property for which a 
 21.19  particular tax statement is prepared.  The dollar amounts due 
 21.20  the county, township or municipality, the total of the 
 21.21  metropolitan special taxing districts as defined in section 
 21.22  275.065, subdivision 3, paragraph (i), state-determined school 
 21.23  district levy, school district excess referenda levy, remaining 
 21.24  school district levy, and the total of other voter approved 
 21.25  referenda levies based on market value under section 275.61 must 
 21.26  be separately stated.  The amounts due all other special taxing 
 21.27  districts, if any, may be aggregated.  For the purposes of this 
 21.28  subdivision, "state-determined school district levy" means the 
 21.29  levy certified under section 124A.23, subdivision 2 or 3.  For 
 21.30  the purposes of this subdivision, "school district excess 
 21.31  referenda levy" means school district taxes for operating 
 21.32  purposes approved at referenda, including those taxes based on 
 21.33  net tax capacity as well as those based on market value.  
 21.34  "School district excess referenda levy" does not include school 
 21.35  district taxes for capital expenditures approved at referendums 
 21.36  or school district taxes to pay for the debt service on bonds 
 22.1   approved at referenda.  The amount of the tax on contamination 
 22.2   value imposed under sections 270.91 to 270.98, if any, must also 
 22.3   be separately stated.  The dollar amounts, including the dollar 
 22.4   amount of any special assessments, may be rounded to the nearest 
 22.5   even whole dollar.  For purposes of this section whole 
 22.6   odd-numbered dollars may be adjusted to the next higher 
 22.7   even-numbered dollar.  The amount of market value excluded under 
 22.8   section 273.11, subdivision 16, if any, must also be listed on 
 22.9   the tax statement.  The statement shall include the following 
 22.10  sentence, printed in upper case letters in boldface print:  "THE 
 22.11  STATE OF MINNESOTA DOES NOT RECEIVE ANY PROPERTY TAX REVENUES.  
 22.12  THE STATE OF MINNESOTA REDUCES YOUR PROPERTY TAX BY PAYING 
 22.13  CREDITS AND REIMBURSEMENTS TO LOCAL UNITS OF GOVERNMENT."  
 22.14     (b) The property tax statements for manufactured homes and 
 22.15  sectional structures taxed as personal property shall contain 
 22.16  the same information that is required on the tax statements for 
 22.17  real property.  
 22.18     (c) Real and personal property tax statements must contain 
 22.19  the following information in the order given in this paragraph.  
 22.20  The information must contain the current year tax information in 
 22.21  the right column with the corresponding information for the 
 22.22  previous year in a column on the left: 
 22.23     (1) the property's estimated market value under section 
 22.24  273.11, subdivision 1; 
 22.25     (2) the property's taxable market value after reductions 
 22.26  under section 273.11, subdivisions 1a and 16; 
 22.27     (3) the property's gross tax, calculated by multiplying the 
 22.28  property's gross tax capacity times the total local tax rate and 
 22.29  adding to the result the sum of the aids enumerated in clause 
 22.30  (3); 
 22.31     (4) a total of the following aids: 
 22.32     (i) education aids payable under chapters 124 and 124A; 
 22.33     (ii) local government aids for cities, towns, and counties 
 22.34  under chapter 477A; and 
 22.35     (iii) disparity reduction aid under section 273.1398; 
 22.36     (5) for homestead residential and agricultural properties, 
 23.1   the homestead and agricultural credit aid apportioned to the 
 23.2   property.  This amount is obtained by multiplying the total 
 23.3   local tax rate by the difference between the property's gross 
 23.4   and net tax capacities under section 273.13.  This amount must 
 23.5   be separately stated and identified as "homestead and 
 23.6   agricultural credit."  For purposes of comparison with the 
 23.7   previous year's amount for the statement for taxes payable in 
 23.8   1990, the statement must show the homestead credit for taxes 
 23.9   payable in 1989 under section 273.13, and the agricultural 
 23.10  credit under section 273.132 for taxes payable in 1989; 
 23.11     (6) any credits received under sections 273.119; 273.123; 
 23.12  273.135; 273.1391; 273.1398, subdivision 4; 469.171; and 
 23.13  473H.10, except that the amount of credit received under section 
 23.14  273.135 must be separately stated and identified as "taconite 
 23.15  tax relief"; and 
 23.16     (7) the net tax payable in the manner required in paragraph 
 23.17  (a).  
 23.18     The commissioner of revenue shall certify to the county 
 23.19  auditor the actual or estimated aids enumerated in clauses (3) 
 23.20  and (4) that local governments will receive in the following 
 23.21  year.  In the case of a county containing a city of the first 
 23.22  class, for taxes levied in 1991, and for all counties for taxes 
 23.23  levied in 1992 and thereafter, the commissioner must certify 
 23.24  this amount by September 1.  
 23.25     Sec. 23.  Laws 1995, First Special Session chapter 3, 
 23.26  article 4, section 29, subdivision 4, is amended to read: 
 23.27     Subd. 4.  [ADULT GRADUATION AID.] For adult graduation aid: 
 23.28       $2,245,000     .....     1996
 23.29       $2,245,000     .....     1997
 23.30       $2,979,000 
 23.31     The 1996 appropriation includes $336,000 for 1995 and 
 23.32  $1,909,000 for 1996.  
 23.33     The 1997 appropriation includes $336,000 for 1996 and 
 23.34  $1,909,000 $2,643,000 for 1997.  
 23.35     Sec. 24.  Laws 1995, First Special Session chapter 3, 
 23.36  article 8, section 25, subdivision 8, is amended to read: 
 24.1      Subd. 8.  [MAGNET SCHOOL GRANTS.] For magnet school and 
 24.2   program grants: 
 24.3        $1,500,000     .....     1996 
 24.4        $1,500,000     .....     1997 
 24.5        $3,000,000 
 24.6      These amounts must be used for planning and developing 
 24.7   magnet schools and magnet programs. 
 24.8      Sec. 25.  Laws 1995, First Special Session chapter 3, 
 24.9   article 8, section 25, subdivision 9, is amended to read: 
 24.10     Subd. 9.  [INTEGRATION PROGRAMS.] For grants according to: 
 24.11  minority fellowship grants according to Laws 1994, chapter 647, 
 24.12  article 8, section 29; minority teacher incentives according to 
 24.13  Minnesota Statutes, section 124.278; teachers of color grants 
 24.14  according to Minnesota Statutes, section 125.623; and cultural 
 24.15  exchange grants according to Minnesota Statutes, section 126.43: 
 24.16       $1,000,000     .....     1996
 24.17       $1,000,000     .....     1997
 24.18       $2,000,000 
 24.19     Any balance in the first year does not cancel but is 
 24.20  available in the second year. 
 24.21     In awarding teacher of color grants, priority must be given 
 24.22  to districts that have students who are currently in the process 
 24.23  of completing their academic program. 
 24.24     Sec. 26.  Laws 1995, First Special Session chapter 3, 
 24.25  article 8, section 25, subdivision 19, is amended to read: 
 24.26     Subd. 19.  [EDUCATIONAL PERFORMANCE IMPROVEMENT GRANTS.] 
 24.27  For additional grants under Laws 1994, chapter 647, article 7, 
 24.28  section 18: 
 24.29       $800,000      .....      1996 
 24.30       $800,000      .....      1997 
 24.31     This appropriation is available until June 30, 1997. 
 24.32     Sec. 27.  Laws 1995, First Special Session chapter 3, 
 24.33  article 15, section 26, subdivision 7, is amended to read: 
 24.34     Subd. 7.  [TARGETED NEEDS AID.] For targeted needs aid: 
 24.35       $37,682,000    .....     1996 
 24.36       $39,609,000 
 24.37       $41,597,000    .....     1997 
 24.38       $41,860,000 
 25.1      (a) Of the 1996 amount, $945,000 is for 1995 LEP aid and 
 25.2   $4,359,000 $6,321,000 is for 1996 LEP aid.  Of the 1996 amount, 
 25.3   $1,979,000 is for 1995 AOM aid and $11,555,000 is for 1996 AOM 
 25.4   aid.  Of the 1996 amount, $18,844,000 is for 1996 integration 
 25.5   aid. 
 25.6      (b) Of the 1997 amount, $1,089,000 is for 1996 LEP aid and 
 25.7   $7,913,000 $8,176,000 is for 1997 LEP aid.  Of the 1997 amount, 
 25.8   $2,039,000 is for 1996 AOM aid and $11,712,000 is for 1997 AOM 
 25.9   aid.  Of the 1997 amount, $18,844,000 is for 1997 integration 
 25.10  aid. 
 25.11     (c) As a condition of receiving a grant, each district must 
 25.12  continue to report its costs according to the uniform financial 
 25.13  accounting and reporting system.  As a further condition of 
 25.14  receiving a grant, each district must submit a report to the 
 25.15  chairs of the education committees of the legislature about the 
 25.16  actual expenditures it made for integration using the grant 
 25.17  money including achievement results.  These grants may be used 
 25.18  to transport students attending a nonresident district under 
 25.19  Minnesota Statutes, section 120.062, to the border of the 
 25.20  resident district.  A district may allocate a part of the grant 
 25.21  to the transportation fund for this purpose. 
 25.22     Sec. 28.  [TAXPAYER NOTIFICATION.] 
 25.23     Subdivision 1.  [APPLICABILITY.] This section applies only 
 25.24  to newly authorized bonding authority granted under section 
 25.25  128D.11, subdivision 3, and applies only to such bonds issued 
 25.26  for calendar years 1997 to 2003. 
 25.27     Subd. 2.  [NOTICE.] (a) A school board must prepare a 
 25.28  notice of the public meeting on the proposed sale of all or any 
 25.29  of the bonds and mail the notice to each postal patron residing 
 25.30  within the school district.  The notice must be mailed at least 
 25.31  15 days but not more than 30 days before the meeting.  Notice of 
 25.32  the meeting must also be posted in the administrative office of 
 25.33  the school district and must be published twice during the 14 
 25.34  days before the meeting in the official newspaper of the city in 
 25.35  which the school district is located. 
 26.1      (b) The notice must contain the following information: 
 26.2      (1) the proposed dollar amount of bonds to be issued; 
 26.3      (2) the dollar amount of the levy increase necessary to pay 
 26.4   the principal and interest on the newly authorized bonds; 
 26.5      (3) the estimated levy amount and net tax capacity rate 
 26.6   necessary to make the debt service payments on any existing 
 26.7   outstanding debt; 
 26.8      (4) the projected effects on individual property types; and 
 26.9      (5) the required levy and principal and interest on all 
 26.10  outstanding bonds in addition to the bonds proposed under clause 
 26.11  (1). 
 26.12     (c) To comply with paragraph (b), clause (4), the notice 
 26.13  must show the projected annual dollar increase and net tax 
 26.14  capacity rate increase for a representative range of residential 
 26.15  homestead, residential nonhomestead, apartments, and 
 26.16  commercial-industrial properties located within each state 
 26.17  senate district in the school district. 
 26.18     Subd. 3.  [BOND AUTHORIZATION.] A school board may vote to 
 26.19  issue bonds for calendar years 1997 to 2003 only after complying 
 26.20  with the requirements of subdivision 2. 
 26.21     Sec. 29.  [EDUCATION FUNDING STABILIZATION ACCOUNT.] 
 26.22     Subdivision 1.  [ESTABLISHMENT.] An education funding 
 26.23  stabilization account is established in the general fund of the 
 26.24  state treasury to ensure that adequate funds are available in 
 26.25  fiscal years 1998 and 1999 to fund the K-12 education programs 
 26.26  at or above the per pupil funding levels in effect for fiscal 
 26.27  year 1997. 
 26.28     Subd. 2.  [TRANSFER.] The commissioner of finance shall 
 26.29  transfer $291,768,000 from the general fund to the education 
 26.30  funding stabilization account as that revenue becomes available 
 26.31  during the biennium ending June 30, 1997, but the transfer must 
 26.32  be made no later than June 30, 1997. 
 26.33     Subd. 3.  [EXPIRATION OF ACCOUNT.] The education funding 
 26.34  stabilization account expires on July 1, 1997.  All funding in 
 26.35  the account on that date is transferred to the general fund. 
 26.36     Sec. 30.  [APPROPRIATIONS.] 
 27.1      $1,800,000 is appropriated in fiscal year 1997 from the 
 27.2   general fund to the commissioner of the department of children, 
 27.3   families, and learning for the first year costs of implementing 
 27.4   a technology incentive program in special school district No. 1, 
 27.5   Minneapolis. 
 27.6      Sec. 31.  [EFFECTIVE DATES.] 
 27.7      (a) Sections 2 and 13 are effective the day following final 
 27.8   enactment. 
 27.9      (b) Sections 1, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 
 27.10  20, 23, 24, 25, 26, 27, 29, and 30 are effective July 1, 1996. 
 27.11     (c) Sections 3, 21, and 22 are effective July 1, 1996, for 
 27.12  taxes payable in 1997. 
 27.13     (d) Sections 17, 18, 19, and 28 are effective January 1, 
 27.14  1997.