as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to prohibiting property tax increases for 1.3 taxes payable in 2000; imposing limits on property tax 1.4 increases for later years; requiring a study; 1.5 appropriating money; amending Minnesota Statutes 1998, 1.6 sections 254B.02, subdivision 3; 279.09; 279.10; 1.7 281.23, subdivision 3; 375.169; repealing Minnesota 1.8 Statutes 1998, sections 119B.11, subdivision 4; 1.9 122A.61 123A.05; 123A.06; 123B.12; 123B.13; 123B.53; 1.10 123B.54; 123B.55; 123B.56; 123B.57; 123B.58; 123B.63; 1.11 123B.65; 124.82; 124D.83; 125A.74; 126C.01, 1.12 subdivisions 9 and 10; 126C.10, subdivisions 1, 2, 3, 1.13 5, 7, 8, 9, 10, 13, 14, 16, 17, 18, 19, 20, 21, and 1.14 22; 126C.11; 126C.13; 126C.14; 126C.15; 126C.17, 1.15 subdivisions 1, 2, 3, 4, 5, 6, 7, and 8; 126C.18; 1.16 126C.20; 126C.40, subdivisions 1, 2, 3, 4, 5, and 6; 1.17 126C.41; 126C.42; 126C.43; 126C.44; 126C.48; 126C.56; 1.18 273.13, subdivisions 21a, 21b, 22, 23, 24, and 25; 1.19 273.135, subdivisions 1, 2, 3, and 5; 273.136; 1.20 273.1391, subdivisions 1, 2, 3, 4, and 5; 276A.01; 1.21 276A.02; 276A.03; 276A.04; 276A.05; 276A.06; 276A.07; 1.22 276A.08; 276A.09; 473F.001; 473F.01; 473F.02, 1.23 subdivisions 1, 3, 4, 5, 6, and 21; 473F.03; 473F.05; 1.24 473F.06; 473F.07; 473F.08, subdivisions 1, 2, 3, 3a, 1.25 3b, 4, 5, 5a, 6, 7a, 8a, and 10; 473F.09; 473F.10; 1.26 473F.11; 473F.13; 477A.011, subdivisions 1, 1a, 1b, 1.27 2a, 3, 19, 20, 21, 27, 28, 29, 30, 31, 32, 33, 34, 35, 1.28 36, and 37; 477A.0121; 477A.0122; 477A.013, 1.29 subdivisions 1, 8, and 9; 477A.0132; 477A.014, 1.30 subdivisions 1, 2, 3, 4, and 5; 477A.015; 477A.016; 1.31 477A.017; 477A.03, subdivision 3; 477A.11; 477A.12; 1.32 477A.13; 477A.14; 477A.15. 1.33 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.34 Section 1. Minnesota Statutes 1998, section 254B.02, 1.35 subdivision 3, is amended to read: 1.36 Subd. 3. [RESERVE ACCOUNT.] The commissioner shall 1.37 allocate money from the reserve account to counties that, during 1.38 the current fiscal year, have met or exceeded the base level of 1.39 expenditures for eligible chemical dependency services from 2.1 local money.The commissioner shall establish the base level2.2for fiscal year 1988 as the amount of local money used for2.3eligible services in calendar year 1986. In later years, the2.4base level must be increased in the same proportion as state2.5appropriations to implement Laws 1986, chapter 394, sections 82.6to 20, are increased. The base level must be decreased if the2.7fund balance from which allocations are made under section2.8254B.02, subdivision 1, is decreased in later years.The base 2.9 level of expenditures for each county is defined as 15 percent 2.10 of the funds allocated to the county under subdivisions 1 and 2.11 2. The local match rate for the reserve account is the same 2.12 rate as applied to the initial allocation. Reserve account 2.13 payments must not be included when calculating the county 2.14 adjustments made according to subdivision 2. For counties 2.15 providing medical assistance or general assistance medical care 2.16 through managed care plans on January 1, 1996, the base year is 2.17 fiscal year 1995. For counties beginning provision of managed 2.18 care after January 1, 1996, the base year is the most recent 2.19 fiscal year before enrollment in managed care begins. For 2.20 counties providing managed care, the base level will be 2.21 increased or decreased in proportion to changes in the fund 2.22 balance from which allocations are made under subdivision 2, but 2.23 will be additionally increased or decreased in proportion to the 2.24 change in county adjusted population made in subdivision 1, 2.25 paragraphs (b) and (c). 2.26 Sec. 2. Minnesota Statutes 1998, section 279.09, is 2.27 amended to read: 2.28 279.09 [PUBLICATION OF NOTICE AND LIST.] 2.29 The county auditor shall cause the notice and list of 2.30 delinquent real property to be published oncein each of two2.31consecutive weeksin the newspaper designated, thefirst2.32 publication of which shall be made on or before March 20 2.33 immediately following the filing of such list with the court 2.34 administrator of the district court. The auditor shall deliver 2.35 such list to the publisher of the newspaper designated, at least 2.36 20 days before the date upon which the list shall be published 3.1for the first time. 3.2 Sec. 3. Minnesota Statutes 1998, section 279.10, is 3.3 amended to read: 3.4 279.10 [PUBLICATION CORRECTED.] 3.5 Immediately after preparing forms for printing such notice 3.6 and list, and at least five days before the first day for the 3.7 publication thereof, every such publisher shall furnish proof of 3.8 the proposed publication to the county auditor for correction. 3.9 When such copy has been corrected, the auditor shall return the 3.10 same to the printer, who shall publish it as corrected. On the 3.11 first day on which such notice and list are published, the 3.12 publisher shall mail a copy of the newspaper containing the same 3.13 to the auditor. If during the publication of the notice and 3.14 list, or within ten days after the last publication thereof, the 3.15 auditor shall discover that such publication is invalid, the 3.16 auditor shall forthwith direct the publisher to republish the 3.17 same as correctedfor an additional period of two weeks. The 3.18 publisher, if not neglectful, shall be entitled to the same 3.19 compensation as allowed by law for the original publication, but 3.20 shall receive no further compensation therefor if such 3.21 republication is necessary by reason of the neglect of the 3.22 publisher. 3.23 Sec. 4. Minnesota Statutes 1998, section 281.23, 3.24 subdivision 3, is amended to read: 3.25 Subd. 3. [PUBLICATION.] As soon as practicable after the 3.26 posting of the notice prescribed in subdivision 2, the county 3.27 auditor shall cause to be publishedfor two successive weeksin 3.28 the official newspaper of the county,the notice prescribed by 3.29 subdivision 2. 3.30 Sec. 5. Minnesota Statutes 1998, section 375.169, is 3.31 amended to read: 3.32 375.169 [PUBLICATION OF SUMMARY BUDGET STATEMENT.] 3.33 Annually, upon adoption of the county budget, the county 3.34 board shall cause a summary budget statement to be published 3.35 in one of the following: 3.36 (1) the official newspaper of the county, or if there is 4.1 none, in a qualified newspaper of general circulation in the 4.2 county.; or 4.3 (2) for a county in the metropolitan area as defined in 4.4 section 473.121, subdivision 2, a county newsletter or other 4.5 county mailing sent to all households in the city, or as an 4.6 insert with the truth-in-taxation notice under section 275.065. 4.7 If the summary budget statement is published in a county 4.8 newsletter, it must be the lead story. If the summary budget 4.9 statement is published through a county newsletter or other 4.10 county mailing, a copy of the newsletter or mailing shall be 4.11 sent on request to any nonresident. If the summary budget 4.12 statement is published by a mailing to households other than a 4.13 newsletter, the color of the paper on which the summary budget 4.14 statement is printed must be distinctively different than the 4.15 paper containing other printed material included in the 4.16 mailing. The statement shall contain information relating to 4.17 anticipated revenues and expenditures in a form prescribed by 4.18 the state auditor. The form prescribed shall be designed so 4.19 that comparisons can be made between the current year and the 4.20 budget year. A note shall be included that the complete budget 4.21 is available for public inspection at a designated location 4.22 within the county. 4.23 Sec. 6. [EDUCATION FINANCE FOR THE 2000-2001 SCHOOL YEAR.] 4.24 Subdivision 1. [ADJUSTED TAX CAPACITY FOR SCHOOL YEAR 4.25 2000-2001.] Notwithstanding any other law to the contrary, for 4.26 purposes of any levy authorized under Minnesota Statutes, 4.27 chapter 126C or 136D, the adjusted net tax capacity of a school 4.28 district, education district, or intermediate school district 4.29 under Minnesota Statutes, section 127A.48, for the 2000-2001 4.30 school year shall equal the adjusted net tax capacity used for 4.31 computation of its levy limits for the 1999-2000 school year. 4.32 Subd. 2. [LOCAL EFFORT TAX RATE AND EQUALIZING FACTOR.] 4.33 Notwithstanding any other law to the contrary, the local effort 4.34 tax rates computed under Minnesota Statutes, section 126C.13, 4.35 for the 2000-2001 school year shall equal the local effort tax 4.36 rates established at the time of levy limit certification for 5.1 the 1999-2000 school year. Notwithstanding any other law to the 5.2 contrary, the equalizing factor under Minnesota Statutes, 5.3 section 126C.01, for the 2000-2001 school year shall equal the 5.4 equalizing factor for the 1999-2000 school year. 5.5 Subd. 3. [COMPUTATION OF PUPIL UNITS FOR LEVY LIMITS.] 5.6 Notwithstanding Minnesota Statutes, section 126C.05, or any 5.7 other law to the contrary, the number of pupil units and AFDC 5.8 pupil units for a school district, education district, or 5.9 intermediate school district for use in computing the levy 5.10 limits of the district or technical college for the 2000-2001 5.11 school year shall be the pupil units and AFDC pupil units used 5.12 for the levy limit computation of the school district, education 5.13 district, intermediate school district, or technical college for 5.14 the 1999-2000 school year. For purposes of computing the 5.15 revenue entitlement of a school district under Minnesota 5.16 Statutes, chapter 126C or 136D, for the 2000-2001 school year, 5.17 the pupil units or AFDC pupil units shall be as otherwise 5.18 provided under Minnesota Statutes, section 126C.05. If any 5.19 section of Minnesota Statutes, chapter 126C, provides that an 5.20 aid entitlement is equal to the difference between the revenue 5.21 entitlement and the authorized levy, then the aid entitlement 5.22 for the 2000-2001 school year shall equal the difference between 5.23 the revenue entitlement and authorized levies computed under 5.24 this section and sections 7 to 45. If any section of Minnesota 5.25 Statutes, chapter 126C, other than section 125A.77, provide that 5.26 the aid entitlement will be reduced if a district fails to 5.27 exercise its full levy authority and the district failed to levy 5.28 its full authority for the 1999-2000 school year, the 5.29 commissioner shall assume that, absent the provisions of this 5.30 act, the district would have elected to exercise the same 5.31 portion of its levy authority for the 2000-2001 school year as 5.32 it did in the prior year and determine the district's aid under 5.33 the applicable section and the prior sentence. 5.34 Sec. 7. [TRANSITIONAL LEVIES.] 5.35 Notwithstanding Minnesota Statutes, sections 123A.41, 5.36 subdivision 4, and 123A.76, a school district's levy under those 6.1 sections for taxes payable in 2000 shall be no greater than it 6.2 was for the prior year. 6.3 Sec. 8. [BONDS.] 6.4 (a) Notwithstanding Minnesota Statutes, section 123B.59, 6.5 after July 31, 1999, no school district can sell bonds under 6.6 that section the debt service payments of which would require a 6.7 levy first becoming payable in 2000 or authorize a levy under 6.8 Minnesota Statutes, section 123B.59, subdivision 5, clause (b), 6.9 that is not pursuant to a plan adopted prior to August 1, 1999. 6.10 This restriction shall not apply to (1) refunding bonds sold to 6.11 refund bonds originally sold before August 1, 1999, or (2) bonds 6.12 for which the amount of the levy first becoming due in 2000 6.13 would not exceed the amount by which the school district's total 6.14 levy for debt service on bonds for taxes payable in 2000 prior 6.15 to issuance of those bonds is less than the municipality's total 6.16 levy for debt service for bonds for taxes payable in 1999. 6.17 (b) For purposes of this section, bonds will be deemed to 6.18 have been sold before August 1, 1999, if: 6.19 (1) an agreement has been entered into between the school 6.20 district and a purchaser or underwriter for the sale of the 6.21 bonds by that date; 6.22 (2) the issuing school district is a party to a contract or 6.23 letter of understanding entered into before August 1, 1999, with 6.24 the federal government that requires the school district to pay 6.25 for a project, and the project will be funded with the proceeds 6.26 of the bonds; or 6.27 (3) the proceeds of the bonds will be used to fund a 6.28 project or acquisition with respect to which the school district 6.29 has entered into a contract with a builder or supplier before 6.30 August 1. Debt service payments due on bonds described in this 6.31 paragraph during calendar year 2000 will be paid by the state. 6.32 The amount of those payments must be repaid by the school 6.33 district to the state in three equal annual installments 6.34 beginning in 2001. No interest will be due on those payments if 6.35 timely paid by June 15 of the year due. 6.36 Sec. 9. [LEVY FOR ADULT BASIC EDUCATION AID.] 7.1 Notwithstanding Minnesota Statutes, section 124D.53, school 7.2 districts which did not levy for adult basic education for taxes 7.3 payable in 1999 may not levy for that purpose for taxes payable 7.4 in 2000. 7.5 Sec. 10. [EARLY CHILDHOOD FAMILY EDUCATION AND HOME 7.6 VISITING LEVY.] 7.7 Notwithstanding Minnesota Statutes, section 124D.135, 7.8 subdivisions 3 and 6, a school district's levy for early 7.9 childhood family education and home visiting under Minnesota 7.10 Statutes, section 124D.135, subdivision 6, for school year 7.11 2000-2001 shall be no greater than it was for the prior year. 7.12 Sec. 11. [COMMUNITY EDUCATION LEVY.] 7.13 Notwithstanding Minnesota Statutes, section 124D.20, 7.14 subdivisions 5 and 6, the community education levy of a school 7.15 district for the 2000-2001 school year shall be no greater than 7.16 it was for the prior year. 7.17 Sec. 12. [LEVY FOR ADDITIONAL COMMUNITY EDUCATION 7.18 REVENUE.] 7.19 Notwithstanding Minnesota Statutes, section 124D.21, a 7.20 school district's levy under that section for school year 7.21 2000-2001 shall be no greater than it was for the prior year. 7.22 Sec. 13. [PROGRAMS FOR ADULTS WITH DISABILITIES; LEVY.] 7.23 Notwithstanding Minnesota Statutes, section 124D.56, 7.24 subdivision 3, a school district's levy for community education 7.25 programs for adults with disabilities for the 2000-2001 school 7.26 year shall be no greater than it was for the prior year. 7.27 Sec. 14. [EXTENDED DAY LEVY.] 7.28 Notwithstanding Minnesota Statutes, section 124D.22, a 7.29 school district's levy under that section for the 2000-2001 7.30 school year shall be no greater than it was for the prior year. 7.31 Sec. 15. [EARLY RETIREMENT AND SEVERANCE LEVY.] 7.32 Notwithstanding Minnesota Statutes, section 123A.39, 7.33 subdivision 3, a school district's levy for the 2000-2001 school 7.34 year for severance pay or early retirement incentives for 7.35 licensed and nonlicensed staff who retire early as the result of 7.36 combination or cooperation shall be no greater than it was for 8.1 the prior year. 8.2 Sec. 16. [CONSOLIDATION; RETIREMENT LEVY.] 8.3 Notwithstanding Minnesota Statutes, section 123A.485, 8.4 subdivision 3, a school district's levy for retirement 8.5 incentives under Minnesota Statutes, section 123A.48, 8.6 subdivision 23, for the 2000-2001 school year shall be no 8.7 greater than it was for the prior year. 8.8 Sec. 17. [DISTRICT COOPERATION LEVY.] 8.9 Notwithstanding Minnesota Statutes, section 126C.22, 8.10 subdivisions 2 and 5, a school district's levy for district 8.11 cooperation for the 2000-2001 school year shall be no greater 8.12 than it was for the prior year. 8.13 Sec. 18. [SPECIAL EDUCATION EQUALIZATION LEVY.] 8.14 Notwithstanding Minnesota Statutes, section 125A.77, 8.15 subdivisions 3 and 5, a school district's special education 8.16 equalization levy for the 2000-2001 school year shall be no 8.17 greater than it was for the prior year. If the resulting levy 8.18 is less than the school district would have levied under 8.19 Minnesota Statutes, section 125A.77, subdivisions 3 and 5, the 8.20 district shall receive additional aid equal to the difference. 8.21 Sec. 19. [JOINT POWERS BOARD; EARLY RETIREMENT AND 8.22 SEVERANCE LEVY.] 8.23 Notwithstanding Minnesota Statutes, section 123A.444, a 8.24 school district's levy for the 2000-2001 school year for 8.25 severance pay and early retirement incentives to a teacher as 8.26 defined in Minnesota Statutes, section 122A.40, subdivision 1, 8.27 who is placed on unrequested leave as the result of a 8.28 cooperative secondary facility agreement shall be no greater 8.29 than it was for the prior year. 8.30 Sec. 20. [FACILITIES DOWN PAYMENT LEVY REFERENDUM.] 8.31 Notwithstanding Minnesota Statutes, section 123B.63, 8.32 subdivision 3, no facilities down payment levy referendum held 8.33 after August 1, 1999, may authorize a levy first becoming 8.34 payable in 2000. 8.35 Sec. 21. [HEALTH AND SAFETY LEVY.] 8.36 Notwithstanding Minnesota Statutes, section 123B.57, 9.1 subdivisions 4 and 7, a school district's levy for a health and 9.2 safety program under Minnesota Statutes, section 123B.57, for 9.3 the 2000-2001 school year shall be no greater than it was for 9.4 the prior year. If the resulting levy is less than the school 9.5 district would have levied under Minnesota Statutes, section 9.6 123B.57, subdivisions 4 and 7, the district shall receive 9.7 additional aid equal to the difference. 9.8 Sec. 22. [HANDICAPPED ACCESS AND FIRE SAFETY LEVY.] 9.9 Notwithstanding Minnesota Statutes, section 123B.58, 9.10 subdivisions 3 and 4, a school district's levy for purposes of 9.11 Minnesota Statutes, section 123B.58, subdivisions 1 and 2, for 9.12 the 2000-2001 school year shall be no greater than it was for 9.13 the prior year. If the resulting levy is less than the school 9.14 district would have levied under Minnesota Statutes, section 9.15 123B.58, subdivision 3, the district may levy the difference in 9.16 the subsequent year notwithstanding the eight-year limitation in 9.17 Minnesota Statutes, section 123B.58, subdivision 3. 9.18 Sec. 23. [LEVY TO RENT OR LEASE BUILDING OR LAND.] 9.19 Notwithstanding Minnesota Statutes, section 126C.40, 9.20 subdivision 1, after August 1, 1999, the commissioner of 9.21 education shall not authorize any school district to make any 9.22 additional capital expenditure levy to rent or lease a building 9.23 or land for instructional purposes if the levy for that purpose 9.24 first becomes due and payable in 2000 unless the district's 9.25 capital expenditure levy for taxes payable in 2000, including 9.26 the levy for the new obligation, would not exceed its levy for 9.27 that purpose for taxes payable in 1999. 9.28 Sec. 24. [LEVY FOR LEASE PURCHASE OR INSTALLMENT BUYS.] 9.29 (a) Except as provided in paragraph (b), after July 31, 9.30 1999, no school district may enter into an installment contract 9.31 or a lease purchase agreement the levy for which would first 9.32 become payable in 2000 unless the district's total levy for 9.33 installment contracts and lease purchase agreements for taxes 9.34 payable in 2000, including the levy for the new obligation, 9.35 would not exceed its levy for that purpose for taxes payable in 9.36 1999. 10.1 (b) For purposes of this section, installment contracts or 10.2 lease purchase agreements will be deemed to have been entered 10.3 into before August 1, 1999, if: 10.4 (1) an agreement has been entered into between the school 10.5 district and a lessor or seller by that date; 10.6 (2) the school district is a party to contract or letter of 10.7 understanding entered into before August 1, 1999, with the 10.8 federal government that requires the school district to pay for 10.9 a project, and the project will be funded with the proceeds of 10.10 the installment contracts or lease purchase agreements; or 10.11 (3) the installment contracts or lease purchase agreements 10.12 will be used to fund a project or acquisition with respect to 10.13 which the school district has entered into a contract with a 10.14 builder or supplier before August 1, 1999. Payments due on 10.15 installment contracts or lease purchase agreements described in 10.16 this paragraph during calendar year 2000 will be paid by the 10.17 state. The amount of those payments must be repaid by the 10.18 school district to the state in three equal annual installments 10.19 beginning in 2001. No interest will be due on those payments if 10.20 timely paid by June 15 of the year due. 10.21 Sec. 25. [COOPERATING DISTRICTS; CAPITAL LEVY.] 10.22 Notwithstanding Minnesota Statutes, section 126C.40, 10.23 subdivision 3, a school district's levy under that subdivision 10.24 for the 1999-2000 school year shall be no greater than it was 10.25 for the prior year. 10.26 Sec. 26. [LEVY FOR INTERACTIVE TELEVISION.] 10.27 Notwithstanding Minnesota Statutes, section 126C.40, 10.28 subdivision 4, a school district's levy for interactive 10.29 television for the 2000-2001 school year shall be no greater 10.30 than it was for the prior year. 10.31 Sec. 27. [ENERGY CONSERVATION LEVY.] 10.32 Notwithstanding Minnesota Statutes, section 126C.40, 10.33 subdivision 5, a school district may not enter into a loan under 10.34 Minnesota Statutes, section 216C.37, or sections 298.292 to 10.35 298.298, after July 31, 1999, if the levy for repayment of the 10.36 loan would first become payable in 2000. 11.1 Sec. 28. [LEVY FOR STATUTORY OBLIGATIONS.] 11.2 Notwithstanding Minnesota Statutes, section 126C.43, 11.3 subdivision 1, a school district's levy as otherwise authorized 11.4 under that subdivision for the 2000-2001 school year shall be no 11.5 greater than it was for the prior year. To the extent that the 11.6 portion of the resulting levy for the school district's 11.7 obligation under Minnesota Statutes, sections 268.052, 11.8 subdivision 1, 268.085, and 268.087, is less than the school 11.9 district would have been otherwise authorized to levy under 11.10 Minnesota Statutes, section 126C.43, subdivision 1, the school 11.11 district shall receive additional aid equal to the difference. 11.12 To the extent that the portion of the resulting levy for 11.13 judgments under Minnesota Statutes, section 126C.47, is less 11.14 than the school district would have been authorized to levy 11.15 under Minnesota Statutes, section 126C.43, subdivision 1, for 11.16 this purpose, the school district may levy the difference in the 11.17 subsequent year. 11.18 Sec. 29. [LEVY FOR CRIME-RELATED COSTS.] 11.19 Notwithstanding Minnesota Statutes, section 126C.44, a 11.20 school district's levy as otherwise authorized under that 11.21 section for the 2000-2001 school year shall be no greater than 11.22 it was for the prior year. 11.23 Sec. 30. [ICE ARENA LEVY.] 11.24 Notwithstanding Minnesota Statutes, section 126C.45, a 11.25 school district's levy as otherwise authorized under that 11.26 section for the 2000-2001 school year shall be no greater than 11.27 it was for the prior year. 11.28 Sec. 31. [ABATEMENT LEVY.] 11.29 Notwithstanding Minnesota Statutes, section 126C.46, a 11.30 school district's levy as otherwise authorized under that 11.31 section for the 2000-2001 school year shall be no greater than 11.32 it was for the prior year. To the extent the portion of the 11.33 resulting levy otherwise authorized under Minnesota Statutes, 11.34 section 126C.46, is less than the school district would have 11.35 been authorized to levy under that clause, the district shall 11.36 receive additional aid equal to the difference. The remaining 12.1 portion of the resulting levy that is less than the school 12.2 district would have been authorized to levy under the remainder 12.3 of Minnesota Statutes, section 126C.46, may be levied over a 12.4 four-year period notwithstanding the three-year limitation of 12.5 Minnesota Statutes, section 126C.46, paragraph (b). 12.6 Sec. 32. [OPERATING DEBT LEVIES.] 12.7 Notwithstanding Minnesota Statutes, section 123A.73, 12.8 subdivision 9; 126C.42; or Laws 1992, chapter 499, article 7, 12.9 sections 13 and 14, a school district's levy as otherwise 12.10 authorized under those sections for the 2000-2001 school year 12.11 shall be no greater than it was for the prior year. To the 12.12 extent this prevents a district from amortizing its 12.13 reorganization operating debt as defined in Minnesota Statutes, 12.14 section 123B.82, in five years, the district shall be permitted 12.15 to levy the remainder in a subsequent year. 12.16 Sec. 33. [HEALTH INSURANCE BENEFITS LEVY.] 12.17 Notwithstanding Minnesota Statutes, section 126C.41, 12.18 subdivision 1, or Laws 1993, chapter 224, article 8, section 18, 12.19 a school district's levy for retired employees' health insurance 12.20 as otherwise authorized under those provisions of law for the 12.21 taxes payable in 2000 shall be no greater than it was for the 12.22 prior year. 12.23 Sec. 34. [RETIREMENT LEVY.] 12.24 Notwithstanding Minnesota Statutes, section 126C.41, 12.25 subdivision 3, a school district's levy as otherwise authorized 12.26 under that subdivision for taxes payable in 2000 shall be no 12.27 greater than it was for the prior year. If the resulting levy 12.28 is less than the school district would have been authorized to 12.29 levy under that subdivision, the school district shall receive 12.30 additional aid equal to the difference. 12.31 Sec. 35. [MINNEAPOLIS HEALTH INSURANCE SUBSIDY.] 12.32 Notwithstanding Minnesota Statutes, section 126C.41, 12.33 subdivision 4, the levy of special school district No. 1, 12.34 Minneapolis, as otherwise authorized under that section for the 12.35 2000-2001 school year shall be no greater than it was for the 12.36 prior year. 13.1 Sec. 36. [LEVY FOR TACONITE PAYMENT.] 13.2 Notwithstanding Minnesota Statutes, section 126C.48, 13.3 subdivision 8, a school district's levy reduction as otherwise 13.4 authorized under that subdivision for the 2000-2001 school year 13.5 shall be no less than it was for the prior year. General 13.6 education aid reduction for the 2000-2001 school year shall be 13.7 governed by Minnesota Statutes, section 126C.21, subdivision 4, 13.8 and the levy reduction as dictated by this section. 13.9 Sec. 37. [EQUALIZED DEBT SERVICE LEVY.] 13.10 Notwithstanding Minnesota Statutes, section 123B.53, 13.11 subdivision 5, a school district's levy as otherwise authorized 13.12 under that subdivision for the 2000-2001 school year taxes 13.13 payable in 2000 shall be based on the actual pupil units in the 13.14 district for the 1995-1996 school year and the 1996 adjusted net 13.15 tax of the district. 13.16 Sec. 38. [UNEQUALIZED REFERENDUM LEVY.] 13.17 Notwithstanding Minnesota Statutes, section 126C.17, 13.18 subdivision 8, a school district's unequalized referendum levy 13.19 for the 2000-2001 school year shall be no greater than it was 13.20 for the prior year. If the resulting levy is less than the 13.21 school district would have levied under that subdivision, the 13.22 school district shall receive additional aid equal to the 13.23 difference. 13.24 Sec. 39. [REFERENDUM LEVY.] 13.25 (a) Except as provided in paragraph (b), notwithstanding 13.26 Minnesota Statutes, section 126C.17, subdivision 9 or 11, no 13.27 referendum conducted after August 1, 1999, under those 13.28 provisions may authorize a levy first becoming payable in 2000. 13.29 (b) A referendum may authorize such a levy if the 13.30 referendum provides for continuation of a referendum levy that 13.31 terminates beginning with taxes payable in 2000. If the 13.32 terminated levy had been based on net tax capacity, the 13.33 referendum relating to taxes payable in 2000 must be based on 13.34 net tax capacity and the ballot shall state the estimated 13.35 referendum tax rate based on net tax capacity for taxes levied 13.36 in 1999, notwithstanding Minnesota Statutes, section 126C.17, 14.1 subdivisions 9 and 10. To the extent the referendum relates to 14.2 taxes payable in 2001 and subsequent years, the levies for those 14.3 years are subject to Minnesota Statutes, sections 126C.17, 14.4 subdivision 10, and 126C.18, subdivision 3, and the ballot shall 14.5 also state the estimated referendum tax rate as a percentage of 14.6 market value for taxes levied in 2001. 14.7 Sec. 40. [REFERENDUM AUTHORITY; CONVERSION.] 14.8 Notwithstanding Minnesota Statutes, section 126C.18, 14.9 subdivisions 2 and 3, no school district may convert its 14.10 referendum authority currently authorized to be levied against 14.11 net tax capacity to referendum authority authorized to be levied 14.12 against referendum market value effective for taxes payable in 14.13 2000. 14.14 Sec. 41. [SUPPLEMENTAL AND TRANSITION LEVIES.] 14.15 Notwithstanding Minnesota Statutes, section 126C.10, 14.16 subdivisions 10 and 18, a school district's supplemental levy or 14.17 transition levy adjustment for the 2000-2001 school year shall 14.18 be no greater than it was for the prior year. 14.19 Sec. 42. [GENERAL EDUCATION LEVY; OFF-FORMULA DISTRICTS.] 14.20 Notwithstanding Minnesota Statutes, section 126C.13, 14.21 subdivision 3, an off-formula school district's levy for general 14.22 education for the 2000-2001 school year shall be no greater than 14.23 it was for the prior year. An off-formula school district's aid 14.24 reduction for general education levy equity under Minnesota 14.25 Statutes, section 126C.14, shall be computed using the levy 14.26 computed under this section. If off-formula district payments 14.27 pursuant to Minnesota Statutes, section 126C.21, subdivision 3, 14.28 are reduced from that received in the prior school year, the 14.29 district shall receive additional aid equal to the difference. 14.30 Sec. 43. [STAFF DEVELOPMENT LEVY.] 14.31 Notwithstanding Minnesota Statutes, section 122A.62, 14.32 subdivision 3, a school district's levy for staff development 14.33 for the 2000-2001 school year shall be no greater than it was 14.34 for the prior year. 14.35 Sec. 44. [LEVY ADJUSTMENT.] 14.36 Notwithstanding any other law to the contrary, any 15.1 adjustment of a school district's levy authority other than for 15.2 debt redemption fund excesses under Minnesota Statutes, section 15.3 475.61, for taxes payable in 2000 shall not result in a levy 15.4 that is greater than it was in 1999. If the resulting levy 15.5 adjustments reduce the district's revenues below that which the 15.6 district would have otherwise received in the absence of this 15.7 section, the district will receive additional aid equal to the 15.8 difference. 15.9 Sec. 45. [OTHER LEVY AUTHORITY.] 15.10 A school district's levy under any special law or any 15.11 authority other than that contained in Minnesota Statutes, 15.12 chapters 123B, 124D, 126C, 127A, and 136D, shall not be greater 15.13 for taxes payable in 2000 than it was for taxes payable in 1999 15.14 except for any debt service on obligations, certificates of 15.15 indebtedness, capital notes, or other debt instruments issued 15.16 prior to April 30, 1999, or to make payments on installment 15.17 purchase contracts or lease purchase agreements entered into 15.18 prior to April 30, 1999. 15.19 Sec. 46. [BENEFIT RATIO FOR RURAL SERVICE DISTRICTS.] 15.20 Notwithstanding Minnesota Statutes, section 272.67, 15.21 subdivision 6, the benefit ratio used for apportioning levies to 15.22 a rural service district for taxes payable in 2000 shall not be 15.23 greater than that in effect for taxes payable in 1999. 15.24 Sec. 47. [PROHIBITION AGAINST INCURRING NEW DEBT.] 15.25 Subdivision 1. [GENERALLY.] (a) After July 31, 1999, no 15.26 municipality as defined in Minnesota Statutes, section 475.51, 15.27 or any special taxing district as defined under Minnesota 15.28 Statutes, section 275.066, may sell obligations, certificates of 15.29 indebtedness, or capital notes under Minnesota Statutes, chapter 15.30 475, section 412.301, or any other law authorizing obligations, 15.31 certificates of indebtedness, capital notes, or other debt 15.32 instruments or enter into installment purchase contracts or 15.33 lease purchase agreements under Minnesota Statutes, section 15.34 465.71, or any other law authorizing installment purchase 15.35 contracts or lease purchase agreements if issuing those debt 15.36 instruments or entering into those contracts would require a 16.1 levy first becoming due in 2000. This restriction does not 16.2 apply to (1) refunding bonds sold to refund bonds originally 16.3 sold before August 1, 1999, or (2) obligations for which the 16.4 amount of the levy first becoming due in 2000 would not exceed 16.5 the amount by which the municipality's total debt service levy 16.6 for taxes payable in 2000 prior to issuance of those obligations 16.7 is less than the municipality's total debt service levy for 16.8 taxes payable in 1999. As used in clause (2), "obligations" 16.9 includes certificates of indebtedness, capital notes, or other 16.10 debt instruments or installment purchase contracts or lease 16.11 purchase agreements. 16.12 (b) For purposes of this section, bonds will be deemed to 16.13 have been sold before August 1, 1999, if: 16.14 (1) an agreement has been entered into between the 16.15 municipality and a purchaser or underwriter for the sale of the 16.16 bonds by that date; 16.17 (2) the issuing municipality is a party to contract or 16.18 letter of understanding entered into before August 1, 1999, with 16.19 the federal government or the state government that requires the 16.20 municipality to pay for a project, and the project will be 16.21 funded with the proceeds of the bonds; or 16.22 (3) the proceeds of the bonds will be used to fund a 16.23 project or acquisition with respect to which the municipality 16.24 has entered into a contract with a builder or supplier before 16.25 August 1, 1999. Debt service payments due on bonds described in 16.26 this paragraph during calendar year 2000 will be paid by the 16.27 state. The amount of those payments must be repaid by the 16.28 municipality to the state in three equal annual installments 16.29 beginning in 2001. No interest will be due on those payments if 16.30 timely paid by June 15 of the year due. 16.31 Subd. 2. [EXCEPTION.] Notwithstanding subdivision 1, 16.32 certificates of indebtedness, capital notes, installment 16.33 purchase contracts, lease purchase agreements, or any other debt 16.34 instruments, and the debt service levies for the obligations 16.35 shall, for purposes of this act, be treated as if sold prior to 16.36 August 1, 1999, if: 17.1 (a) the municipality or other governmental authority has 17.2 satisfied any one of the following conditions prior to August 1, 17.3 1999: 17.4 (1) it has adopted a resolution or ordinance authorizing 17.5 the issuance of the obligations; 17.6 (2) it has declared official intent to issue the 17.7 obligations under federal tax laws and regulations; or 17.8 (3) it has entered into a binding agreement to design or 17.9 construct a project or acquire property to be financed with the 17.10 obligations; and 17.11 (b) the municipality makes a finding at the time of the 17.12 sale of the bonds that no levy will be required for taxes 17.13 payable in 2000 to pay the debt service on the obligations 17.14 because sufficient funds are available from nonproperty tax 17.15 sources to pay the debt service. 17.16 Sec. 48. [ASSESSMENT LIMITATIONS.] 17.17 Subdivision 1. [1999 ASSESSMENT.] Notwithstanding 17.18 Minnesota Statutes, section 273.11, or any other law to the 17.19 contrary, the value of property for the 1999 assessment shall 17.20 not exceed the lesser of its limited market value determined for 17.21 the 1998 assessment pursuant to Minnesota Statutes, section 17.22 273.11, subdivision 1a, or its market value as otherwise 17.23 determined for the 1998 assessment provided that any value 17.24 attributable to new construction or improvements to the extent 17.25 it does not qualify for deferral under Minnesota Statutes, 17.26 section 273.11, subdivision 16, shall be added to the prior 17.27 year's value used to determine its tax capacity. The assessment 17.28 of previously tax exempt property that loses its tax exempt 17.29 status pursuant to Minnesota Statutes, section 272.02, 17.30 subdivision 4, is not limited in any way under this subdivision. 17.31 Subd. 2. [2000 ASSESSMENT.] The provisions of Minnesota 17.32 Statutes, section 273.11, subdivision 1a, shall govern in 17.33 determining the value of property classified as agricultural 17.34 homestead or nonhomestead, residential homestead or 17.35 nonhomestead, or noncommercial seasonal residential for the 2000 17.36 assessment provided that "five percent" shall be substituted for 18.1 "ten percent" in that section. 18.2 Sec. 49. [LEVY LIMITATION TAXES PAYABLE IN 2000.] 18.3 Subdivision 1. [TAXES PAYABLE IN 2000 PROPOSED LEVY.] 18.4 Notwithstanding any other law to the contrary, for purposes of 18.5 the certification required by Minnesota Statutes, section 18.6 275.065, subdivision 1, in 1999, no taxing authority other than 18.7 a school district shall certify to the county auditor a proposed 18.8 property tax levy or in the case of a township, a final property 18.9 tax levy, greater than the amount certified to the county 18.10 auditor pursuant to Minnesota Statutes, section 275.07, 18.11 subdivision 1, in the prior year except as provided in 18.12 subdivisions 3, 4, and 5. 18.13 Subd. 2. [TAXES PAYABLE IN 2000 FINAL LEVY.] 18.14 Notwithstanding any other law to the contrary, for purposes of 18.15 the certification required by Minnesota Statutes, section 18.16 275.07, subdivision 1, in 1999, no taxing authority other than a 18.17 school district shall certify to the county auditor a property 18.18 tax levy greater than the amount certified to the county auditor 18.19 pursuant to Minnesota Statutes, section 275.07, subdivision 1, 18.20 in the prior year except as provided in subdivisions 4 to 6. 18.21 Subd. 3. [SCHOOL DISTRICTS.] School district levies shall 18.22 be governed by sections 6 to 45. 18.23 Subd. 4. [DEBT SERVICE EXCEPTION.] If a payable 2000 levy 18.24 for debt service on obligations, certificates of indebtedness, 18.25 capital notes, or other debt instruments sold prior to August 1, 18.26 1999, or to make payments on installment purchase contracts or 18.27 lease purchase agreements entered into prior to August 1, 1999, 18.28 exceeds the levy a taxing authority certified pursuant to 18.29 Minnesota Statutes, section 275.07, subdivision 1, for taxes 18.30 payable in 1999 for the same purpose, the excess may be levied 18.31 notwithstanding the limitations of subdivisions 1 and 2. 18.32 Subd. 5. [ANNEXATION EXCEPTION.] The city tax rate for 18.33 taxes payable in 2000 on any property annexed under Minnesota 18.34 Statutes, chapter 414, may not be increased over the city or 18.35 township tax rate in effect on the property in 1999, 18.36 notwithstanding any law, municipal board order, or ordinance to 19.1 the contrary. The limit on the annexing city's levy under 19.2 subdivisions 1 and 2 may be increased in excess of that limit by 19.3 an amount equal to the net tax capacity of the property annexed 19.4 times the city or township tax rate in effect on that property 19.5 for taxes payable in 1999. The levy limit of the city or 19.6 township from which the property was annexed shall be reduced by 19.7 the same amount. 19.8 Subd. 6. [INCREASE AUTHORIZED.] Notwithstanding the 19.9 limitation of subdivision 1, a taxing authority other than a 19.10 school district may increase its levy for taxes payable in 2000 19.11 over that certified to the county pursuant to Minnesota 19.12 Statutes, section 275.07, subdivision 1, in the prior year by an 19.13 amount equal to the taxing authority's net tax capacity pursuant 19.14 to section 48, subdivision 1, times its tax rate for taxes 19.15 payable in 1999 less the taxing authority's levy under 19.16 subdivision 1. 19.17 Sec. 50. [FREEZE ON LOCAL MATCH REQUIREMENTS.] 19.18 Notwithstanding any other law to the contrary, the local 19.19 funding or local match required from any city, town, or county 19.20 for any state grant or program shall not be increased for 19.21 calendar year 2000 above the dollar amount of the local funding 19.22 or local match required for the same grant or program in 1999, 19.23 regardless of the level of state funding provided; and any new 19.24 local match or local funding requirements for new or amended 19.25 state grants or programs shall not be effective until calendar 19.26 year 2001. Nothing in this section shall affect the eligibility 19.27 of a city, town, or county for the receipt of state grants or 19.28 program funds in 2000 or reduce the amount of state funding a 19.29 city, town, or county would otherwise receive in 2000 if the 19.30 local match requirements of the state grant or program were met 19.31 in 1999. 19.32 Sec. 51. [SUSPENSION OF SALARY AND BUDGET APPEAL 19.33 AUTHORIZATION.] 19.34 After March 11, 1999, no county sheriff may exercise the 19.35 authority granted under Minnesota Statutes, section 387.20, 19.36 subdivision 7, and no county attorney may exercise the authority 20.1 granted under Minnesota Statutes, section 388.18, subdivision 6, 20.2 to the extent that the salary or budget increase sought in the 20.3 appeal would result in an increase in county expenditures in 20.4 calendar year 2000. 20.5 Sec. 52. [SUSPENSION OF PUBLICATION AND HEARING 20.6 REQUIREMENTS.] 20.7 A local taxing authority is not required to comply with the 20.8 public advertisement notice of Minnesota Statutes, section 20.9 275.065, subdivision 5a, or the public hearing requirement of 20.10 Minnesota Statutes, section 275.065, subdivision 6, with respect 20.11 to taxes levied in 1999, payable in 2000, only. 20.12 Sec. 53. [LEVY LIMITATION TAXES PAYABLE IN 2001.] 20.13 Subdivision 1. [DEFINITION.] The "percentage increase in 20.14 the implicit price deflator" means the percentage change in the 20.15 implicit price deflator for state and local governments' 20.16 purchases of goods and services as calculated in Minnesota 20.17 Statutes, section 477A.03, subdivision 3, provided that the 2.5 20.18 percent and five percent limits do not apply and that the 20.19 increase cannot be less than zero percent. 20.20 Subd. 2. [TAXES PAYABLE IN 2001 PROPOSED LEVY.] 20.21 Notwithstanding any other law to the contrary, for purposes of 20.22 the certification required by Minnesota Statutes, section 20.23 275.065, subdivision 1, in 2000, no taxing authority other than 20.24 a school district or a joint vocational technical district shall 20.25 certify to the county auditor a proposed property tax levy or in 20.26 the case of a township, a final property tax levy, that is 20.27 greater than the product of: 20.28 (1) the sum of one plus the lesser of (i) three percent, or 20.29 (ii) the percentage increase in the implicit price deflator; and 20.30 (2) the amount certified to the county auditor pursuant to 20.31 Minnesota Statutes, section 275.07, subdivision 1, in the prior 20.32 year, except as provided in subdivisions 4 and 5. 20.33 Subd. 3. [TAXES PAYABLE IN 2001 FINAL LEVY.] 20.34 Notwithstanding any other law to the contrary, for purposes of 20.35 the certification required by Minnesota Statutes, section 20.36 275.07, subdivision 1, in 2000, no taxing authority other than a 21.1 school district or a joint vocational technical district shall 21.2 certify to the county auditor a property tax levy that is 21.3 greater than the product of: 21.4 (1) the sum of one plus the lesser of (i) three percent, or 21.5 (ii) the percentage increase in the implicit price deflator; and 21.6 (2) the amount certified to the county auditor pursuant to 21.7 Minnesota Statutes, section 275.07, subdivision 1, in the prior 21.8 year, except as provided in subdivisions 4, 5, and 6. 21.9 Subd. 4. [REFERENDA.] (a) A taxing authority other than a 21.10 school district or an education district may increase its levy 21.11 above the limits provided in subdivisions 2 and 3, by the amount 21.12 approved by the voters residing in the jurisdiction of the 21.13 authority at a referendum called for the purpose. The 21.14 referendum may be called by the governing body or shall be 21.15 called by the governing body upon written petition of qualified 21.16 voters of the jurisdiction. The referendum shall be conducted 21.17 during the calendar year before the increased levy authority, if 21.18 approved, first becomes payable. Only one election to approve 21.19 an increase may be held in a calendar year. The referendum must 21.20 be held on the first Tuesday after the first Monday in 21.21 November. The ballot shall state the maximum amount of the 21.22 increased levy and the estimated referendum tax rate as a 21.23 percentage of taxable net tax capacity in the year it is to be 21.24 levied. The ballot may contain a textual portion with the 21.25 information required in this subdivision and a question stating 21.26 substantially the following: 21.27 "Shall the increase in the levy proposed by (petition to) 21.28 the governing body of ........., be approved?" 21.29 (b) The governing body shall prepare and deliver by first 21.30 class mail at least 15 days but no more than 30 days prior to 21.31 the day of the referendum to each taxpayer a notice of the 21.32 referendum and the proposed levy increase. The governing body 21.33 need not mail more than one notice to any taxpayer. For the 21.34 purpose of giving mailed notice under this subdivision, owners 21.35 shall be those shown to be owners on the records of the county 21.36 auditor or, in any county where tax statements are mailed by the 22.1 county treasurer, on the records of the county treasurer. Every 22.2 property owner whose name does not appear on the records of the 22.3 county auditor or the county treasurer shall be deemed to have 22.4 waived this mailed notice unless the owner has requested in 22.5 writing that the county auditor or county treasurer, as the case 22.6 may be, include the name on the records for this purpose. The 22.7 notice must project the anticipated amount of tax increase in 22.8 annual dollars and annual percentage for typical residential 22.9 homesteads, agricultural homesteads, apartments, and 22.10 commercial-industrial property within the jurisdiction of the 22.11 taxing authority. 22.12 The notice must include the following statement: "Passage 22.13 of this referendum will result in an increase in your property 22.14 taxes." 22.15 (c) A petition authorized by paragraph (a) is effective if 22.16 signed by a number of qualified voters in excess of 15 percent 22.17 of the registered voters of the jurisdiction of the taxing 22.18 authority on the day the petition is filed with the governing 22.19 body. A referendum invoked by petition shall be held on the 22.20 date specified in paragraph (a). 22.21 (d) The approval of 50 percent plus one of those voting on 22.22 the question is required to pass a referendum authorized by this 22.23 subdivision. 22.24 (e) A bond authorization under Minnesota Statutes, section 22.25 475.59, shall be deemed to meet the requirements of this 22.26 subdivision provided the ballot includes the information 22.27 required in paragraph (a) and the notice required in paragraph 22.28 (b) is distributed. 22.29 Subd. 5. [DEBT SERVICE EXCEPTION.] If a payable 2001 levy 22.30 for debt service on obligations, certificates of indebtedness, 22.31 capital notes, or other debt instruments sold prior to August 1, 22.32 1999, or to make payments on installment purchase contracts or 22.33 lease purchase agreements entered into prior to August 1, 1999, 22.34 exceeds the levy a taxing authority certified pursuant to 22.35 Minnesota Statutes, section 275.07, subdivision 1, for taxes 22.36 payable in 2000 for the same purpose, or a payable 2001 levy for 23.1 general obligations exceeds any payable 2001 levy required as a 23.2 condition for the issuance of such general obligations, the 23.3 excess may be levied notwithstanding the limitations of 23.4 subdivisions 2 and 3. 23.5 Subd. 6. [LEVY OF TOWN BEING MERGED INTO CITY.] If a town 23.6 has entered into an agreement to merge with a home rule charter 23.7 or statutory city, and the merger has been approved by a 23.8 referendum, the town's levy for taxes payable in 2001 shall not 23.9 exceed the greater of (1) the amount determined under 23.10 subdivisions 1 to 5, or (2) the amount established as a term of 23.11 the merger agreement with the city. 23.12 Sec. 54. [FISCAL DISPARITIES FREEZE.] 23.13 Notwithstanding Minnesota Statutes, section 473F.08, 23.14 subdivision 2, clause (a), the amount to be deducted from a 23.15 governmental unit's net tax capacity for taxes payable in 2000 23.16 under that clause shall equal the amount deducted for taxes 23.17 payable in 1999. Notwithstanding Minnesota Statutes, sections 23.18 276A.06, subdivision 2, clause (b), and 473F.08, subdivision 2, 23.19 clause (b), the amount to be added to a governmental unit's net 23.20 tax capacity for taxes payable in 2000 under that clause shall 23.21 equal the same amount added for taxes payable in 1999. 23.22 Notwithstanding Minnesota Statutes, sections 276A.06, 23.23 subdivision 3, and 473F.08, subdivision 3, the areawide portion 23.24 of the levy for each governmental unit shall be determined using 23.25 the local tax rate for the 1997 levy year. Notwithstanding 23.26 Minnesota Statutes, sections 276A.06, subdivision 7, and 23.27 473F.08, subdivision 6, the portion of commercial-industrial 23.28 property within a municipality subject to the areawide tax rate 23.29 shall be computed using the amount determined under Minnesota 23.30 Statutes, sections 276A.04, 276A.05, 473F.06, and 473F.07, for 23.31 taxes payable in 1999. 23.32 Sec. 55. [TAX RATE FREEZE.] 23.33 Subdivision 1. [REDUCTION OF LEVY; PAYMENT.] If in the 23.34 course of determining local tax rates for taxes payable in 2000 23.35 after reductions for disparity reduction aid under Minnesota 23.36 Statutes, section 275.08, subdivisions 1c and 1d, the county 24.1 auditor finds the local tax rate exceeds that in effect for 24.2 taxes payable in 1999, the county auditor shall reduce the local 24.3 government's levy so the local tax rate does not exceed that in 24.4 effect for taxes payable in 1999. The difference between the 24.5 levy as originally certified by the local government and the 24.6 reduced levy shall be certified to the commissioner of revenue 24.7 at the time the abstracts are submitted under Minnesota 24.8 Statutes, section 275.29. That amount shall be paid to the 24.9 local government on or before August 31. 24.10 Subd. 2. [APPROPRIATION.] An amount sufficient to pay the 24.11 aid provided under this section is appropriated from the general 24.12 fund to the commissioner of revenue for payment to counties, 24.13 cities, townships, and special taxing districts. An amount 24.14 sufficient to pay the aid provided under this section is 24.15 appropriated from the general fund to the commissioner of 24.16 children, families, and learning for payment to school districts. 24.17 Sec. 56. [PENSION LIABILITIES.] 24.18 Notwithstanding any other law or charter provision to the 24.19 contrary, no levy for taxes payable in 2000 for a local police 24.20 and fire relief association for the purpose of amortizing an 24.21 unfunded pension liability may exceed the levy for that purpose 24.22 for taxes payable in 1999. 24.23 Sec. 57. [DUTIES OF TOWNSHIP BOARD OF SUPERVISORS.] 24.24 Notwithstanding Minnesota Statutes, section 365.10, in 1999 24.25 the township board of supervisors shall adjust the levy and in 24.26 2000 the township board of supervisors may adjust the 24.27 expenditures of a township below the level authorized by the 24.28 electors to adjust for any reduction in the previously 24.29 authorized levy of the township pursuant to section 49. 24.30 Sec. 58. [PROPERTY TAX AND EDUCATION AIDS REFORM.] 24.31 Subdivision 1. [RECOMMENDED PROGRAM.] The legislative 24.32 commission on planning and fiscal policy shall prepare and 24.33 recommend to the legislature a property tax reform and education 24.34 aids reform program that includes: 24.35 (1) a property tax classification and class rate system; 24.36 (2) elementary and secondary education aids and levies; and 25.1 (3) aids to local government. 25.2 Subd. 2. [STANDARDS.] (a) The recommended program must 25.3 provide for accountability, equity, revenue adequacy, and 25.4 efficiency as provided in paragraphs (b) to (e). 25.5 (b) The recommended program must provide accountability by 25.6 being understandable to the taxpayer, by linking the costs of 25.7 services to the taxes paid for those services, and by 25.8 correlating the responsibility for raising revenues with the 25.9 ability to make spending decisions. 25.10 (c) The recommended program must provide equity by 25.11 minimizing large, short-term shifts in tax burdens, and by 25.12 ensuring that tax burdens and aids are progressive and related 25.13 to the ability to pay or raise revenue. 25.14 (d) The recommended program must provide for adequate 25.15 revenue by controlling costs and the need for increased revenue, 25.16 minimizing reductions or shifts in revenues available to local 25.17 governments to provide needed services, and directing aids to 25.18 meet needs and fund services based on established funding 25.19 priorities. 25.20 (e) The program must promote efficiency by providing stable 25.21 predictable property taxes and local government revenues that 25.22 are competitive with those of other states and areas so that 25.23 property taxes and aids have minimal impact on the economic 25.24 decisions of taxpayers. 25.25 Subd. 3. [TASK FORCE.] The commission may designate a task 25.26 force to advise the commission in carrying out its duties under 25.27 this section. The task force may include legislators, agency 25.28 and legislative staff, state and local governmental officials, 25.29 educators, and taxpayers and members of the public. The task 25.30 force expires on January 1, 2001. 25.31 Subd. 4. [SERVICES.] The commission may enter into 25.32 contracts for the professional and other services necessary to 25.33 carry out its duties under this section. 25.34 Subd. 5. [REPORT.] The commission shall report its 25.35 recommendations to the legislature by January 1, 2001. The 25.36 report shall include proposed legislation to implement the 26.1 recommendations of the commission. 26.2 Sec. 59. [SAVINGS CLAUSE.] 26.3 Notwithstanding the repealers in section 60 or any other 26.4 provision in this act to the contrary, nothing in this act 26.5 constitutes an impairment of any obligations, certificates of 26.6 indebtedness, capital notes, or other debt instruments, 26.7 including installment purchase contracts or lease purchase 26.8 agreements, issued before the date of final enactment of this 26.9 act, by a municipality as defined in Minnesota Statutes, section 26.10 469.174, subdivision 6, or a special taxing district as defined 26.11 in Minnesota Statutes, section 275.066. 26.12 Sec. 60. [REPEALER.] 26.13 Subdivision 1. Minnesota Statutes 1998, sections 122A.61; 26.14 123A.05; 123A.06; 123B.12; 123B.13; 123B.53; 123B.54; 123B.55; 26.15 123B.56; 123B.57; 123B.58; 123B.63; 123B.65; 124.82; 124D.83; 26.16 125A.74; 126C.01, subdivisions 9 and 10; 126C.10, subdivisions 26.17 1, 2, 3, 5, 7, 8, 9, 10, 13, 14, 16, 17, 18, 19, 20, 21, and 22; 26.18 126C.11; 126C.13; 126C.14; 126C.15; 126C.17, subdivisions 1, 2, 26.19 3, 4, 5, 6, 7, and 8; 126C.18; 126C.20; 126C.40, subdivisions 1, 26.20 2, 3, 4, 5, and 6; 126C.41; 126C.42; 126C.43; 126C.44; 126C.48; 26.21 and 126C.56, are repealed. 26.22 Subd. 2. Minnesota Statutes 1998, sections 273.13, 26.23 subdivisions 21a, 21b, 22, 23, 24, and 25; 273.135, subdivisions 26.24 1, 2, 3, and 5; 273.136; 273.1391, subdivisions 1, 2, 3, 4, and 26.25 5; 276A.01; 276A.02; 276A.03; 276A.04; 276A.05; 276A.06; 26.26 276A.07; 276A.08; 276A.09; 473F.001; 473F.01; 473F.02, 26.27 subdivisions 1, 3, 4, 5, 6, and 21; 473F.03; 473F.05; 473F.06; 26.28 473F.07; 473F.08, subdivisions 1, 2, 3, 3a, 3b, 4, 5, 5a, 6, 7a, 26.29 8a, and 10; 473F.09; 473F.10; 473F.11; 473F.13; 477A.011, 26.30 subdivisions 1, 1a, 1b, 2a, 3, 19, 20, 21, 27, 28, 29, 30, 31, 26.31 32, 33, 34, 35, 36, and 37; 477A.0121; 477A.0122; 477A.013, 26.32 subdivisions 1, 8, and 9; 477A.0132; 477A.014, subdivisions 1, 26.33 2, 3, 4, and 5; 477A.015; 477A.016; 477A.017; 477A.03, 26.34 subdivision 3; 477A.11; 477A.12; 477A.13; 477A.14; and 477A.15, 26.35 are repealed. 26.36 Subd. 3. Minnesota Statutes 1998, section 119B.11, 27.1 subdivision 4, is repealed. 27.2 Sec. 61. [EFFECTIVE DATE.] 27.3 Sections 1 to 4 are effective July 1, 1999. Section 60, 27.4 subdivision 2, is effective for taxes payable in 2002. Section 27.5 60, subdivision 1, is effective for the 2002-2003 school year, 27.6 provided that if the legislature does not pass and the governor 27.7 does not approve legislation by the conclusion of the 2000 27.8 session that states in its body that it is replacing the 27.9 provisions of the repealed chapters and sections in section 60, 27.10 the repealed chapters and sections are reenacted.