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HF 1911

as introduced - 87th Legislature (2011 - 2012) Posted on 01/24/2012 10:50am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to taxes; property; imposing levy limits for certain local governments;
providing limits to or requiring voter approval for certain actions that would
increase property taxes; amending Minnesota Statutes 2010, sections 275.62,
subdivision 1; 275.70, subdivision 3; 275.72; 275.73, subdivision 1; 275.74,
subdivisions 1, 3; 275.75; 387.20, subdivision 7; 388.18, subdivision 6; 473.121,
by adding a subdivision; 473.167, subdivision 3; 473.249, subdivision 1;
473.253, subdivision 1; 475.755; proposing coding for new law in Minnesota
Statutes, chapter 275; repealing Minnesota Statutes 2010, sections 275.70,
subdivisions 2, 4, 5, 6; 275.71, subdivisions 1, 2, 4, 5, 6; 275.74, subdivision 2.

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

Section 1.

Minnesota Statutes 2010, section 275.62, subdivision 1, is amended to read:


Subdivision 1.

Report on taxes levied.

The commissioner of revenue shall establish
procedures for the annual reporting of local government levies. Each local governmental
unit shall submit a report to the commissioner by December 30 of the year in which the
tax is levied. The report shall include, but is not limited to, information on the amount of
the tax levied by the governmental unit for the following purposes:

(1) social services and related programs, which include taxes levied for the purposes
defined in Minnesota Statutes 1991 Supplement, section 275.50, subdivision 5, clauses
(a), (j), and (v);

(2) the amounts levied for each of the deleted text beginpurposes listed in section 275.70, subdivision
5
deleted text endnew text begin allowed adjustments under sections 275.705 and 275.72new text end; and

(3) other levies, which include the taxes levied for all purposes not included in
clause (1), (2), or (3).

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2012 and
thereafter, payable in 2013 and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2010, section 275.70, subdivision 3, is amended to read:


Subd. 3.

Local governmental unit.

"Local governmental unit" means a county,
deleted text begin ordeleted text end a statutory or home rule charter city deleted text beginwith a population greater than 2,500deleted text endnew text begin, or a special
taxing district under section 275.066
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2012 and
thereafter, payable in 2013 and thereafter.
new text end

Sec. 3.

new text begin [275.705] LEVY LIMITS.
new text end

new text begin Subdivision 1. new text end

new text begin Limit on levies. new text end

new text begin Notwithstanding any other law or municipal charter
to the contrary that authorizes ad valorem taxes in excess of the limits established by
sections 275.70 to 275.74, the provisions of this section apply to local governmental units
for all purposes other than those for special assessments.
new text end

new text begin Subd. 2. new text end

new text begin Preliminary levy limit. new text end

new text begin For taxes levied in 2012, the preliminary levy
limit for a local governmental unit is equal to (1) the greater of the amount certified to
the county auditor under section 275.07, subdivision 1, for either taxes levied in 2010 or
taxes levied in 2011, multiplied by (2) 1.019. For taxes levied in 2013 and thereafter, the
preliminary levy limit for a local governmental unit is equal to its final levy limit in the
previous year multiplied by 1.019.
new text end

new text begin Subd. 3. new text end

new text begin Final levy limit. new text end

new text begin For taxes levied in 2012 and thereafter, the final levy limit
for a local governmental unit is equal to its preliminary levy limit under subdivision 2, plus
the amount of any adjustments allowed under subdivisions 4 and 5 and section 297A.72.
new text end

new text begin Subd. 4. new text end

new text begin Debt service adjustment. new text end

new text begin For taxes levied in 2012 and thereafter,
payable in 2013 and thereafter, a local taxing authority may levy an amount in excess of
the levy certified pursuant to section 275.07, subdivision 1, in 2011, for debt service on
obligations, certificates of indebtedness, capital notes, or other debt instruments sold prior
to May 1, 2012, or to make payments on installment purchase contracts or lease purchase
agreements entered into before May 1, 2012. The adjustment amount that may be levied
must not exceed the difference between (1) what the taxing authority needs to levy for
taxes payable in that year for that purpose and (2) the amount it levied in 2011, payable
in 2012, for that purpose.
new text end

new text begin Subd. 5. new text end

new text begin Election adjustment. new text end

new text begin A local taxing authority may levy an additional levy
in any amount if approved by a majority of the voters as provided in section 275.73.
new text end

new text begin Subd. 6. new text end

new text begin Levies in excess of levy limits. new text end

new text begin If the levy made by a local governmental
unit exceeds the final levy limit provided in sections 275.70 to 275.74, except when the
excess is due to the rounding of the rate in accordance with section 275.28, the county
auditor shall only extend the amount of taxes permitted under sections 275.70 to 275.74,
as provided for in section 275.16.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2012 and
thereafter, payable in 2013 and thereafter.
new text end

Sec. 4.

Minnesota Statutes 2010, section 275.72, is amended to read:


275.72 LEVY LIMIT ADJUSTMENTS FOR CONSOLIDATION AND
ANNEXATION.

Subdivision 1.

Adjustments for consolidation.

If all of the area included in two
or more local governmental units is consolidated, merged, or otherwise combined to
constitute a single governmental unit, the new text beginpreliminary new text endlevy limit deleted text beginbasedeleted text end for the resulting
governmental unit in the first levy year in which the consolidation is effective shall be
equal to (1) deleted text beginthe highest tax rate in any of the merging governmental units in the previous
year multiplied by the net tax capacity of all the merging governmental units in the
previous year, minus
deleted text endnew text begin the sum of the levies for all the merging local governmental units,
including townships, in the previous year, multiplied by
new text end (2) deleted text beginthe sum of all levies in the
merging governmental units in the previous year that qualify as special levies under
section 275.70, subdivision 5
deleted text endnew text begin 1.019new text end.

Subd. 2.

Adjustments for annexation.

If a local governmental unit increases its tax
base through annexation of an area which is not the area of an entire local governmental
unit and the area of annexation contains a population of 50 or more, the new text beginfinal new text endlevy limit
base of the local governmental unit in the first year in which the annexation is effective
shall be equal to its new text beginfinal new text endlevy limit base established before the deleted text beginadjustmentdeleted text end new text beginother allowed
adjustments
new text endunder section deleted text begin275.71, subdivision 3,deleted text end new text begin275.705 new text endfor the current levy year
multiplied by the ratio of the net tax capacity in the local governmental unit after the
annexation compared to its net tax capacity before the annexation.

Subd. 3.

Adjustments for changes in service levels.

If a local governmental unit,
as a result of an annexation agreement, has different tax rates in various parts of the
jurisdiction due to different service levels, it may petition the commissioner of revenue to
adjust its levy limits established under section deleted text begin275.71deleted text endnew text begin 275.705new text end. The commissioner shall
adjust the levy limits to reflect scheduled changes in tax rates related to increasing service
levels in areas currently receiving less city services. The local governmental unit shall
provide the commissioner with any information the commissioner deems necessary in
making the levy limit adjustment.

Subd. 4.

Transfer of governmental functions.

If a function or service of one
local governmental unit is transferred to another local governmental unit, the levy limits
established under section deleted text begin275.71deleted text endnew text begin 275.705new text end must be adjusted by the commissioner of
revenue in such manner so as to fairly and equitably reflect the reduced or increased
property tax burden resulting from the transfer. The aggregate of the deleted text beginadjusteddeleted text endnew text begin final levynew text end
limitations must not exceed the aggregate of the new text beginfinal levy new text endlimitations new text beginof the affected local
governmental units
new text endprior to adjustment.

Subd. 5.

Effective date for levy limits purposes.

Annexations, mergers, and shifts
in services and functional responsibilities that are effective by June 30 of the levy year are
included in the calculation of the levy limit for that levy year. Annexations, mergers, and
shifts in services and functional responsibilities that are effective after June 30 of a levy
year are not included in the calculation of the levy limit until the subsequent levy year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2012 and
thereafter, payable in calendar year 2013 and thereafter.
new text end

Sec. 5.

Minnesota Statutes 2010, section 275.73, subdivision 1, is amended to read:


Subdivision 1.

Additional levy authorization.

Notwithstanding the provisions of
sections 275.70 to 275.72, but subject to other law or charter provisions establishing other
limitations on the amount of property taxes a local governmental unit may levy, a local
governmental unit may levy an additional levy deleted text beginin any amount whichdeleted text endnew text begin. Notwithstanding
the provisions of sections 275.70 to 275.72, but subject to other law or charter provisions
establishing other limitations on the amount of property taxes, a local governmental
unit may levy an additional levy for new debt as required under section 275.735 if it
new text end is
approved by the majority of voters of the governmental unit voting on the question at a
general or special election. new text beginNotwithstanding the provisions of sections 275.70 to 275.72,
but subject to other law or charter provisions establishing other limitations on the amount
of property taxes, a local governmental unit may levy an additional levy for a purpose
other than new debt, if it is approved by the voters voting on the question at a general
election or a special election held on the first Tuesday after the first Monday in November
in any year.
new text endNotwithstanding section 275.61, any levy authorized under this section must
be levied against net tax capacity unless the levy required voter approval under another
general or special law or any charter provisions. When the governing body of the local
governmental unit resolves to increase the levy pursuant to this section, it shall provide for
submission of the proposition of an additional levy at a general or special election. Notice
of the election must be given in the manner required by law. The notice must state the
purpose and the maximum yearly amount of the additional levy.

Sec. 6.

new text begin [275.735] REQUIRING A REFERENDUM BEFORE INCURRING
NEW DEBT.
new text end

new text begin Subdivision 1. new text end

new text begin Actions prohibited. new text end

new text begin (a) After May 1, 2012, no local taxing authority
may sell obligations, certificates of indebtedness, capital notes, or other debt instruments
under section 412.301, chapter 475, or any other law; nor may it enter into installment
purchase contracts or lease purchase agreements under section 465.71, or any other law
if issuing those debt instruments or entering into those contracts would require a levy
first becoming payable in 2013 or thereafter, unless approved by the voters at a general
or special election under section 275.72.
new text end

new text begin (b) For purposes of this section, "obligations" includes certificates of indebtedness,
capital notes, other debt instruments, installment purchase contracts, and lease purchase
agreements.
new text end

new text begin Subd. 2. new text end

new text begin Exceptions. new text end

new text begin This prohibition does not apply to:
new text end

new text begin (1) refunding bonds sold to refund bonds originally sold before May 1, 2012;
new text end

new text begin (2) obligations which, when added to the existing obligations of the local
governmental authority, do not cause the authority to increase its total tax levy to pay
for total obligations by more than 1.9 percent of the amount it levied to pay for total
obligations in the previous year; or
new text end

new text begin (3) obligations with respect to which the local taxing authority makes a finding
at the time of the issuance of the obligation that sufficient funds are available from a
nonproperty tax source to fund the obligation.
new text end

new text begin Subd. 3. new text end

new text begin Date when bonds are deemed sold. new text end

new text begin For purposes of this section, bonds
are deemed to have been sold before May 1, 2012, if:
new text end

new text begin (1) an agreement has been entered into between the local taxing authority and a
purchaser or underwriter for the sale of the bonds by that date;
new text end

new text begin (2) the issuing local taxing authority is a party to a contract or letter of understanding
entered into before May 1, 2012, with the federal or state government that requires the
local taxing authority to pay for a project and the project is funded with the proceeds of
the bonds; or
new text end

new text begin (3) the proceeds of the bonds are used to fund a project or acquisition with respect
to which the local taxing authority has entered into a contract with a builder or supplier
before May 1, 2012.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2012 and
thereafter, payable in 2013 and thereafter.
new text end

Sec. 7.

new text begin [275.736] LIMITATION OF SALARY AND BUDGET APPEAL
AUTHORIZATION.
new text end

new text begin After May 1, 2012, no county sheriff may exercise the authority granted under
section 387.20, subdivision 7, and no county attorney may exercise the authority granted
under section 388.18, subdivision 6, to the extent that the salary or budget increase sought
in the appeal would result in an increase of more than 1.9 percent in county expenditures in
any calendar year above the level in the previous calendar year for the same purpose. This
provision does not prohibit a county from seeking additional levy authority to increase
county expenditures for these purposes by more than 1.9 percent under section 275.73.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2012 and
thereafter, payable in 2013 and thereafter.
new text end

Sec. 8.

Minnesota Statutes 2010, section 275.74, subdivision 1, is amended to read:


Subdivision 1.

Calculation and notification.

The commissioner of revenue shall
make all necessary calculations for determining levy limits for local governmental units
and notify the affected governmental units of their levy limits directly by September 1 of
each levy year. The local governmental units shall, upon request, provide the commissioner
with any information needed to make the calculations. The local governmental unit shall
report by September 30, in a manner prescribed by the commissioner, the maximum
amount of taxes it plans to levy deleted text beginfor each of the purposes listed under special levies and any
additional levy authorized
deleted text end under section 275.73, along with any necessary documentation.
The commissioner shall review the proposed deleted text beginspecialdeleted text end levies and make any adjustments
needed. The commissioner's decision is final. The final deleted text beginallowed specialdeleted text end levy amounts and
any levy limit adjustments must be certified back to the local governments by December
10. In addition, the commissioner of revenue shall notify all county auditors on or before
five working days after December 20 of the sum of the new text beginfinal new text endlevy limit deleted text beginplus the total of
allowed special levies
deleted text end for each local governmental unit located within their boundaries so
that they may fix the levies as required in section 275.16. The local governmental units
shall provide the commissioner of revenue with all information that the commissioner
deems necessary to make the calculations provided for in sections 275.70 to 275.73.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2012 and
thereafter, payable in 2013 and thereafter.
new text end

Sec. 9.

Minnesota Statutes 2010, section 275.74, subdivision 3, is amended to read:


Subd. 3.

Information necessary to calculate new text beginfinal new text endlevy limit deleted text beginbasedeleted text end.

A local
governmental unit must provide the commissioner with the information required to
calculate the amount under section deleted text begin275.71, subdivision 2,deleted text end new text begin275.705 new text endby July 20 of the levy
year. If the information is not received by the commissioner by that date, or is not deemed
sufficient to make the calculation under that clause, the commissioner has the discretion
to set the local governmental unit's levy limit for all purposes including those purposes
for which deleted text beginspecial leviesdeleted text endnew text begin levy adjustmentsnew text end may be made, equal to the amount of the local
governmental unit's certified levy for the prior year.

Sec. 10.

Minnesota Statutes 2010, section 275.75, is amended to read:


275.75 CHARTER EXEMPTION FOR AID LOSS.

Notwithstanding any other provision of a municipal charter that limits ad valorem
taxes to a lesser amount, or that would require voter approval for any increase, the
governing body of a municipality may by resolution increase its levy in any year by an
amount equal to deleted text beginits special levies under section 275.70, subdivision 5, clauses (22) and
(25)
deleted text endnew text begin any reductions in certified aids or credit reimbursements payable under sections
477A.011 to 477A.014, and section 273.1384, due to unallotments under section 16A.152
or reductions under another provision of law in the previous year
new text end.

Sec. 11.

Minnesota Statutes 2010, section 387.20, subdivision 7, is amended to read:


Subd. 7.

Appeal on salary, budget.

The sheriff, if dissatisfied with the action of
the county board in setting the amount of the sheriff's salary or the amount of the budget
for the office of sheriff, maynew text begin, within the limits imposed under section 275.736,new text end appeal to
the district court on the grounds that the determination of the county board in setting
such salary or budget was arbitrary, capricious, oppressive or without sufficiently taking
into account the extent of the responsibilities and duties of said office, and the sheriff's
experience, qualifications, and performance. The appeal shall be taken within 15 days after
the date of the resolution setting such salary or budget by serving a notice of appeal on the
county auditor and filing same with the court administrator of the district court. The court
either in term or vacation and upon ten days' notice to the chair of the board shall hear such
appeal. On the hearing of the appeal the court shall review the decision or resolution of
the board in a hearing de novo and may hear new or additional evidence, or the court may
order the officer appealing and the board to submit briefs or other memoranda and may
dispose of the appeal on such writings. If the court shall find that the board acted in an
arbitrary, capricious, oppressive or unreasonable manner or without sufficiently taking into
account the extent of the responsibilities and duties of the office of the sheriff, the sheriff's
experience, qualifications, and performance, it shall make such order to take the place of
the order appealed from as is justified by the record and shall remand the matter to the
county board for further action consistent with the court's findings. After determination of
the appeal the county board shall proceed in conformity therewith.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for budgets and salaries for calendar
year 2013 and thereafter.
new text end

Sec. 12.

Minnesota Statutes 2010, section 388.18, subdivision 6, is amended to read:


Subd. 6.

Appeal from resolution of board.

The county attorney, if dissatisfied with
the action of the county board in setting the amount of the county attorney's salary or the
amount of the budget for the office of county attorney, maynew text begin, within the limits imposed
under section 275.736,
new text end appeal to the district court on the grounds that the determination of
the county board in setting such salary or budget was arbitrary, capricious, oppressive, or
in unreasonable disregard for the responsibilities and duties of said office, and the county
attorney's experience, qualifications, and performance. The appeal shall be taken within
15 days after the date of the resolution setting such salary or budget by serving a notice of
appeal on the county auditor and filing same with the court administrator of the district
court. The county board may retain special counsel pursuant to section 388.09 to represent
it in the appeal proceedings. The court either in term or vacation and upon ten days' notice
to the chair of the board shall hear such appeal. On the hearing of the appeal the court
shall review the decision or resolution of the board in like manner as though reviewed
by certiorari, except new or additional evidence may be taken. The court may order the
officer appealing and the board to submit briefs or other memoranda and may dispose of
the appeal on such writings. If the court shall find that the board acted in an arbitrary,
capricious, oppressive or unreasonable manner it shall remand the matter to the county
board for further action consistent with the court's finding.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for budgets and salaries for calendar
year 2013 and thereafter.
new text end

Sec. 13.

Minnesota Statutes 2010, section 473.121, is amended by adding a subdivision
to read:


new text begin Subd. 37. new text end

new text begin Implicit price deflator. new text end

new text begin "Implicit price deflator" means the implicit
price deflator for government consumption expenditures and gross investment for state
and local governments prepared by the Bureau of Economic Analysis of the United States
Department of Commerce for the 12-month period ending March 31 of the levy year.
new text end

Sec. 14.

Minnesota Statutes 2010, section 473.167, subdivision 3, is amended to read:


Subd. 3.

Tax.

The council may levy a tax on all taxable property in the metropolitan
area, as defined in section 473.121, to provide funds for loans made pursuant to
subdivisions 2 and 2a. This tax for the right-of-way acquisition loan fund shall be certified
by the council, levied, and collected in the manner provided by section 473.13. The tax
shall be in addition to that authorized by section 473.249 and any other law and shall not
affect the amount or rate of taxes which may be levied by the council or any metropolitan
agency or local governmental unit. The amount of the levy shall be as determined and
certified by the council, provided that the tax levied by the Metropolitan Council for the
right-of-way acquisition loan fund shall not exceed $2,828,379 for taxes payable in 2004
and $2,828,379 for taxes payable in 2005. The amount of the levy for taxes payable in
2006 and subsequent years shall not exceed the product of (1) the Metropolitan Council's
property tax levy limitation under this subdivision for the previous year, multiplied by
(2) one plus a percentage equal to the growth in the implicit price deflator as defined in
section deleted text begin275.70, subdivision 2deleted text endnew text begin 473.121, subdivision 37new text end.

Sec. 15.

Minnesota Statutes 2010, section 473.249, subdivision 1, is amended to read:


Subdivision 1.

Indexed limit.

(a) The Metropolitan Council may levy a tax on all
taxable property in the metropolitan area defined in section 473.121 to provide funds for
the purposes of sections 473.121 to 473.249 and for the purpose of carrying out other
responsibilities of the council as provided by law. This tax for general purposes shall be
levied and collected in the manner provided by section 473.13.

(b) The property tax levied by the Metropolitan Council for general purposes shall
not exceed $10,522,329 for taxes payable in 2004 and $10,522,329 for taxes payable
in 2005.

(c) The property tax levy limitation for general purposes for taxes payable in 2006
and subsequent years shall not exceed the product of: (1) the Metropolitan Council's
property tax levy limitation for general purposes for the previous year determined under
this subdivision multiplied by (2) one plus a percentage equal to the growth in the implicit
price deflator as defined in section deleted text begin275.70, subdivision 2deleted text endnew text begin 473.121, subdivision 37new text end.

Sec. 16.

Minnesota Statutes 2010, section 473.253, subdivision 1, is amended to read:


Subdivision 1.

Sources of funds.

The council shall credit to the livable communities
demonstration account the revenues provided in this subdivision. This tax shall be levied
and collected in the manner provided by section 473.13. The levy shall not exceed the
following amount for the years specified:

(1) for taxes payable in 2004 and 2005, $8,259,070; and

(2) for taxes payable in 2006 and subsequent years, the product of (i) the property
tax levy limit under this subdivision for the previous year multiplied by (ii) one plus a
percentage equal to the growth in the implicit price deflator as defined in section deleted text begin275.70,
subdivision 2
deleted text endnew text begin 473.121, subdivision 37new text end.

Sec. 17.

Minnesota Statutes 2010, section 475.755, is amended to read:


475.755 EMERGENCY DEBT CERTIFICATES.

(a) If at any time during a fiscal year the receipts of a local government are
reasonably expected to be reduced below the amount provided in the local government's
budget when the final property tax levy to be collected during the fiscal year was certified
and the receipts are insufficient to meet the expenses incurred or to be incurred during the
fiscal year, the governing body of the local government may authorize and sell certificates
of indebtedness to mature within two years or less from the end of the fiscal year in which
the certificates are issued. The maximum principal amount of the certificates that it may
issue in a fiscal year is limited to the expected reduction in receipts plus the cost of
issuance. The certificates may be issued in the manner and on the terms the governing
body determines by resolution.

(b) The governing body of the local government shall levy taxes for the payment of
principal and interest on the certificates in accordance with section 475.61.

(c) The certificates are not to be included in the net debt of the issuing local
government.

deleted text begin (d) To the extent that a local government issues certificates under this section to fund
an unallotment or other reduction in its state aid, the local government must not use the
special levy authority for aid reductions under section 275.70, subdivision 5, clause (22),
or a similar or successor provision, but must instead use the special levy authority for
the repayment of indebtedness under section 275.70, subdivision 5, clause (2), in order
to levy under section 475.61 to fund repayment of the certificates with a levy that is
not subject to levy limits.
deleted text end

deleted text begin (e)deleted text endnew text begin (d)new text end For purposes of this section, the following terms have the meanings given:

(1) "Local government" means a statutory or home rule charter city, a town, or
a county.

(2) "Receipts" includes the following amounts scheduled to be received by the
local government for the fiscal year from:

(i) taxes;

(ii) aid payments previously certified by the state to be paid to the local government;

(iii) state reimbursement payments for property tax credits; and

(iv) any other source.

Sec. 18. new text beginSAVINGS CLAUSE.
new text end

new text begin Notwithstanding any provision in this act, the provisions of this act neither constitute
an impairment of any obligation, certificate of indebtedness, capital note, or other debt
instrument sold prior to May 1, 2012, nor does it constitute an impairment on the ability
of a local taxing authority to make payments on installment purchase contracts or lease
purchase agreements entered into by a local taxing authority before May 1, 2012.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2012 and
thereafter, payable in 2013 and thereafter.
new text end

Sec. 19. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2010, sections 275.70, subdivisions 2, 4, 5, and 6; 275.71,
subdivisions 1, 2, 4, 5, and 6; and 275.74, subdivision 2,
new text end new text begin are repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2012 and
thereafter, payable in 2013 and thereafter.
new text end