HF 3467

1st Engrossment - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to the city of St. Paul; authorizing the 
  1.3             creation of a library agency; modifying notice of 
  1.4             proposed property taxes; amending Minnesota Statutes 
  1.5             2001 Supplement, section 275.065, subdivision 3.  
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2001 Supplement, section 
  1.8   275.065, subdivision 3, is amended to read: 
  1.9      Subd. 3.  [NOTICE OF PROPOSED PROPERTY TAXES.] (a) The 
  1.10  county auditor shall prepare and the county treasurer shall 
  1.11  deliver after November 10 and on or before November 24 each 
  1.12  year, by first class mail to each taxpayer at the address listed 
  1.13  on the county's current year's assessment roll, a notice of 
  1.14  proposed property taxes.  
  1.15     (b) The commissioner of revenue shall prescribe the form of 
  1.16  the notice. 
  1.17     (c) The notice must inform taxpayers that it contains the 
  1.18  amount of property taxes each taxing authority proposes to 
  1.19  collect for taxes payable the following year.  In the case of a 
  1.20  town, or in the case of the state determined portion of the 
  1.21  school district levy, the final tax amount will be its proposed 
  1.22  tax.  In the case of taxing authorities required to hold a 
  1.23  public meeting under subdivision 6, the notice must clearly 
  1.24  state that each taxing authority, including regional library 
  1.25  districts established under section 134.201, and including the 
  2.1   metropolitan taxing districts as defined in paragraph (i), but 
  2.2   excluding all other special taxing districts and towns, will 
  2.3   hold a public meeting to receive public testimony on the 
  2.4   proposed budget and proposed or final property tax levy, or, in 
  2.5   case of a school district, on the current budget and proposed 
  2.6   property tax levy.  It must clearly state the time and place of 
  2.7   each taxing authority's meeting, a telephone number for the 
  2.8   taxing authority that taxpayers may call if they have questions 
  2.9   related to the notice, and an address where comments will be 
  2.10  received by mail.  
  2.11     (d) The notice must state for each parcel: 
  2.12     (1) the market value of the property as determined under 
  2.13  section 273.11, and used for computing property taxes payable in 
  2.14  the following year and for taxes payable in the current year as 
  2.15  each appears in the records of the county assessor on November 1 
  2.16  of the current year; and, in the case of residential property, 
  2.17  whether the property is classified as homestead or 
  2.18  nonhomestead.  The notice must clearly inform taxpayers of the 
  2.19  years to which the market values apply and that the values are 
  2.20  final values; 
  2.21     (2) the items listed below, shown separately by county, 
  2.22  city or town, state determined school tax net of the education 
  2.23  homestead credit under section 273.1382, voter approved school 
  2.24  levy, other local school levy, and the sum of the special taxing 
  2.25  districts, and as a total of all taxing authorities:  
  2.26     (i) the actual tax for taxes payable in the current year; 
  2.27     (ii) the tax change due to spending factors, defined as the 
  2.28  proposed tax minus the constant spending tax amount; 
  2.29     (iii) the tax change due to other factors, defined as the 
  2.30  constant spending tax amount minus the actual current year tax; 
  2.31  and 
  2.32     (iv) the proposed tax amount. 
  2.33     In the case of a town or the state determined school tax, 
  2.34  the final tax shall also be its proposed tax unless the town 
  2.35  changes its levy at a special town meeting under section 
  2.36  365.52.  If a school district has certified under section 
  3.1   126C.17, subdivision 9, that a referendum will be held in the 
  3.2   school district at the November general election, the county 
  3.3   auditor must note next to the school district's proposed amount 
  3.4   that a referendum is pending and that, if approved by the 
  3.5   voters, the tax amount may be higher than shown on the notice.  
  3.6   In the case of the city of Minneapolis, the levy for the 
  3.7   Minneapolis library board and the levy for Minneapolis park and 
  3.8   recreation shall be listed separately from the remaining amount 
  3.9   of the city's levy.  In the case of the city of St. Paul, the 
  3.10  levy for the St. Paul library agency shall be listed separately 
  3.11  from the remaining amount of the city's levy.  In the case of a 
  3.12  parcel where tax increment or the fiscal disparities areawide 
  3.13  tax under chapter 276A or 473F applies, the proposed tax levy on 
  3.14  the captured value or the proposed tax levy on the tax capacity 
  3.15  subject to the areawide tax must each be stated separately and 
  3.16  not included in the sum of the special taxing districts; and 
  3.17     (3) the increase or decrease between the total taxes 
  3.18  payable in the current year and the total proposed taxes, 
  3.19  expressed as a percentage. 
  3.20     For purposes of this section, the amount of the tax on 
  3.21  homesteads qualifying under the senior citizens' property tax 
  3.22  deferral program under chapter 290B is the total amount of 
  3.23  property tax before subtraction of the deferred property tax 
  3.24  amount. 
  3.25     (e) The notice must clearly state that the proposed or 
  3.26  final taxes do not include the following: 
  3.27     (1) special assessments; 
  3.28     (2) levies approved by the voters after the date the 
  3.29  proposed taxes are certified, including bond referenda, school 
  3.30  district levy referenda, and levy limit increase referenda; 
  3.31     (3) amounts necessary to pay cleanup or other costs due to 
  3.32  a natural disaster occurring after the date the proposed taxes 
  3.33  are certified; 
  3.34     (4) amounts necessary to pay tort judgments against the 
  3.35  taxing authority that become final after the date the proposed 
  3.36  taxes are certified; and 
  4.1      (5) the contamination tax imposed on properties which 
  4.2   received market value reductions for contamination. 
  4.3      (f) Except as provided in subdivision 7, failure of the 
  4.4   county auditor to prepare or the county treasurer to deliver the 
  4.5   notice as required in this section does not invalidate the 
  4.6   proposed or final tax levy or the taxes payable pursuant to the 
  4.7   tax levy. 
  4.8      (g) If the notice the taxpayer receives under this section 
  4.9   lists the property as nonhomestead, and satisfactory 
  4.10  documentation is provided to the county assessor by the 
  4.11  applicable deadline, and the property qualifies for the 
  4.12  homestead classification in that assessment year, the assessor 
  4.13  shall reclassify the property to homestead for taxes payable in 
  4.14  the following year. 
  4.15     (h) In the case of class 4 residential property used as a 
  4.16  residence for lease or rental periods of 30 days or more, the 
  4.17  taxpayer must either: 
  4.18     (1) mail or deliver a copy of the notice of proposed 
  4.19  property taxes to each tenant, renter, or lessee; or 
  4.20     (2) post a copy of the notice in a conspicuous place on the 
  4.21  premises of the property.  
  4.22     The notice must be mailed or posted by the taxpayer by 
  4.23  November 27 or within three days of receipt of the notice, 
  4.24  whichever is later.  A taxpayer may notify the county treasurer 
  4.25  of the address of the taxpayer, agent, caretaker, or manager of 
  4.26  the premises to which the notice must be mailed in order to 
  4.27  fulfill the requirements of this paragraph. 
  4.28     (i) For purposes of this subdivision, subdivisions 5a and 
  4.29  6, "metropolitan special taxing districts" means the following 
  4.30  taxing districts in the seven-county metropolitan area that levy 
  4.31  a property tax for any of the specified purposes listed below: 
  4.32     (1) metropolitan council under section 473.132, 473.167, 
  4.33  473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; 
  4.34     (2) metropolitan airports commission under section 473.667, 
  4.35  473.671, or 473.672; and 
  4.36     (3) metropolitan mosquito control commission under section 
  5.1   473.711. 
  5.2      For purposes of this section, any levies made by the 
  5.3   regional rail authorities in the county of Anoka, Carver, 
  5.4   Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 
  5.5   398A shall be included with the appropriate county's levy and 
  5.6   shall be discussed at that county's public hearing. 
  5.7      (j) If a statutory or home rule charter city or a town has 
  5.8   exercised the local levy option provided by section 473.388, 
  5.9   subdivision 7, it may include in the notice of its proposed 
  5.10  taxes the amount of its proposed taxes attributable to its 
  5.11  exercise of the option.  In the first year of the city or town's 
  5.12  exercise of this option, the statement shall include an estimate 
  5.13  of the reduction of the metropolitan council's tax on the parcel 
  5.14  due to exercise of that option.  The metropolitan council's levy 
  5.15  shall be adjusted accordingly. 
  5.16     Sec. 2.  [ST. PAUL LIBRARY STRUCTURE.] 
  5.17     (a) Notwithstanding any law or charter to the contrary, the 
  5.18  city council of the city of St. Paul may, by ordinance, 
  5.19  establish an independent library agency, a public body corporate 
  5.20  and politic, which is a governmental subdivision of the state of 
  5.21  Minnesota.  The library agency shall be responsible for all 
  5.22  libraries and library operations within the city of St. Paul.  
  5.23  The actions of the city council as library board shall be 
  5.24  subject to mayoral veto and override of that veto in the same 
  5.25  manner as other actions of the city council. 
  5.26     (b) All employees of the library agency shall be employees 
  5.27  of the city of St. Paul. 
  5.28     (c) The city may transfer any real or personal property 
  5.29  used or to be used for library purposes to the library agency. 
  5.30     (d) The library board shall designate among its members a 
  5.31  chair, secretary, and treasurer, and may adopt bylaws. 
  5.32     (e) The director of the library agency shall be appointed 
  5.33  by the mayor. 
  5.34     Sec. 3.  [TAX LEVIES; FISCAL MATTERS.] 
  5.35     Subdivision 1.  [BUDGET TO CITY.] Annually, at a time fixed 
  5.36  by charter, resolution, or ordinance of the city, the library 
  6.1   board shall send its budget to the city council.  The budget 
  6.2   must include a detailed written estimate of the amount of money 
  6.3   that the library board expects to need from the city to operate 
  6.4   the library agency during the next fiscal year in excess of any 
  6.5   expected receipts from other sources. 
  6.6      Subd. 2.  [FISCAL YEAR.] The fiscal year of the library 
  6.7   agency must be the same as the fiscal year of the city. 
  6.8      Subd. 3.  [CITY LEVY.] The city shall, at the request of 
  6.9   the library board, levy a tax in any year for the benefit of the 
  6.10  library agency.  The tax must not exceed 0.179 percent of 
  6.11  taxable market value.  The amount collected pursuant to the levy 
  6.12  must be held by the city treasurer exclusively for operations of 
  6.13  the library agency. 
  6.14     Subd. 4.  [OUTSIDE LEVY LIMITS.] Money appropriated to the 
  6.15  library agency from city taxes under this section is not subject 
  6.16  to any levy limit law under charter or any Minnesota Statutes 
  6.17  that apply to the city. 
  6.18     Sec. 4.  [GENERAL OBLIGATION BONDS.] 
  6.19     Subdivision 1.  [POWER; PROCEDURE.] The library agency may 
  6.20  issue bonds in the principal amount authorized by the city 
  6.21  council.  The bonds may be issued in anticipation of income from 
  6.22  any source.  The bonds may be issued: 
  6.23     (1) to secure funds needed by the library agency to pay for 
  6.24  acquired real or personal property; or 
  6.25     (2) for capital improvements to property owned or used by 
  6.26  the library. 
  6.27     The bonds must be in the amount and form and bear interest 
  6.28  at the rate set by the city council.  Except as otherwise 
  6.29  provided in this section, the issuance of the bonds is governed 
  6.30  by Minnesota Statutes, chapter 475.  The library agency when 
  6.31  issuing the bonds is a municipality under Minnesota Statutes, 
  6.32  chapter 475.  Notwithstanding any city charter provision or any 
  6.33  general or special law to the contrary, the bonds may be issued 
  6.34  and sold without submission of the question to the electors of 
  6.35  the city.  But the ordinance of the city council authorizing 
  6.36  issuance of the bonds by the library agency is subject to 
  7.1   provisions in the city charter pertaining to the procedure for 
  7.2   referendum on ordinances enacted by the city council. 
  7.3      Subd. 2.  [OUTSIDE DEBT LIMIT.] Bonds issued by the library 
  7.4   agency must not be included in the net debt of the city of St. 
  7.5   Paul.  Money received under this section must not be included in 
  7.6   a per capita limit on taxing or spending in the city charter.  
  7.7   The library agency is also exempt from the limit. 
  7.8      Subd. 3.  [PLEDGE.] The bonds must be secured by the pledge 
  7.9   of the full faith, credit, and resources of the city of St. 
  7.10  Paul.  The city council must first decide whether the issuance 
  7.11  of the bonds by the library agency is proper in each case and, 
  7.12  if so, the amount of bonds to issue.  The city council shall 
  7.13  give specific consent in an ordinance to the pledge of the 
  7.14  city's full faith, credit, and resources.  The city shall pay 
  7.15  the principal amount of the bonds and the interest on them from 
  7.16  taxes levied under this section to make the payment or from 
  7.17  library board income from any source. 
  7.18     Sec. 5.  [EFFECTIVE DATE; LOCAL APPROVAL.] 
  7.19     Sections 2 to 4 are effective the day after the governing 
  7.20  body of St. Paul and its chief clerical officer timely complete 
  7.21  their compliance with Minnesota Statutes, section 645.021, 
  7.22  subdivisions 2 and 3.