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Minnesota Legislature

Office of the Revisor of Statutes

SF 1158

1st Engrossment - 89th Legislature (2015 - 2016) Posted on 03/05/2015 09:11am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - 1st Engrossment

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A bill for an act
relating to natural resources; modifying funding of soil and water conservation
districts; providing that county levies for soil and water conservation districts
may be levied as special taxing district levies; appropriating money for soil and
water conservation district grants; amending Minnesota Statutes 2014, sections
275.066; 275.07, subdivision 1; proposing coding for new law in Minnesota
Statutes, chapter 103C.

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

Section 1.

new text begin [103C.333] COUNTY LEVY AUTHORITY; SPECIAL TAXING
DISTRICT OPTION.
new text end

new text begin
A county levying under section 103C.331, subdivision 16, may separately certify
that amount, and the auditor shall extend that levy as a special taxing district levy under
sections 275.066 and 275.07, subdivision 1, paragraph (b). A county separately certifying
the amount of the levy under section 103C.331, subdivision 16, shall not include any taxes
levied under those authorities in the levy certified under section 275.07, subdivision 1,
paragraph (a).
new text end

Sec. 2.

Minnesota Statutes 2014, section 275.066, is amended to read:


275.066 SPECIAL TAXING DISTRICTS; DEFINITION.

For the purposes of property taxation and property tax state aids, the term "special
taxing districts" includes the following entities:

(1) watershed districts under chapter 103D;

(2) sanitary districts under sections 442A.01 to 442A.29;

(3) regional sanitary sewer districts under sections 115.61 to 115.67;

(4) regional public library districts under section 134.201;

(5) park districts under chapter 398;

(6) regional railroad authorities under chapter 398A;

(7) hospital districts under sections 447.31 to 447.38;

(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;

(9) Duluth Transit Authority under sections 458A.21 to 458A.37;

(10) regional development commissions under sections 462.381 to 462.398;

(11) housing and redevelopment authorities under sections 469.001 to 469.047;

(12) port authorities under sections 469.048 to 469.068;

(13) economic development authorities under sections 469.090 to 469.1081;

(14) Metropolitan Council under sections 473.123 to 473.549;

(15) Metropolitan Airports Commission under sections 473.601 to 473.679;

(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;

(17) Morrison County Rural Development Financing Authority under Laws 1982,
chapter 437, section 1;

(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;

(19) East Lake County Medical Clinic District under Laws 1989, chapter 211,
sections 1 to 6;

(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article
5, section 39;

(21) Middle Mississippi River Watershed Management Organization under sections
103B.211 and 103B.241;

(22) emergency medical services special taxing districts under section 144F.01;

(23) a county levying under the authority of section 103B.241, 103B.245, or
103B.251;

(24) new text begina county levying under the authority of section 103C.331, subdivision 16, as a
special taxing district pursuant to section 103C.333;
new text end

new text begin (25) new text endSouthern St. Louis County Special Taxing District; Chris Jensen Nursing Home
under Laws 2003, First Special Session chapter 21, article 4, section 12;

deleted text begin (25)deleted text endnew text begin (26)new text end an airport authority created under section 360.0426; and

deleted text begin (26)deleted text endnew text begin (27)new text end any other political subdivision of the state of Minnesota, excluding
counties, school districts, cities, and towns, that has the power to adopt and certify a
property tax levy to the county auditor, as determined by the commissioner of revenue.

Sec. 3.

Minnesota Statutes 2014, section 275.07, subdivision 1, is amended to read:


Subdivision 1.

Certification of levy.

(a) Except as provided under paragraph (b),
the taxes voted by cities, counties, school districts, and special districts shall be certified
by the proper authorities to the county auditor on or before five working days after
December 20 in each year. A town must certify the levy adopted by the town board to
the county auditor by September 15 each year. If the town board modifies the levy at a
special town meeting after September 15, the town board must recertify its levy to the
county auditor on or before five working days after December 20. If a city, town, county,
school district, or special district fails to certify its levy by that date, its levy shall be the
amount levied by it for the preceding year.

(b)(i) The taxes voted by counties under sections 103B.241, 103B.245, and
103B.251new text begin; and the taxes voted by counties under section 103C.331, subdivision 16, as a
special taxing district levy pursuant to section 103C.333,
new text end shall be separately certified by
the county to the county auditor on or before five working days after December 20 in each
year. The taxes certified shall not be reduced by the county auditor by the aid received
under section 273.1398, subdivision 3. If a county fails to certify its levy by that date, its
levy shall be the amount levied by it for the preceding year.

(ii) For purposes of the proposed property tax notice under section 275.065 and
the property tax statement under section 276.04, for the first year in which the county
implements the provisions of this paragraph, the county auditor shall reduce the county's
levy for the preceding year to reflect any amount levied for water management new text beginor soil and
water conservation district
new text endpurposes under clause (i) included in the county's levy.

Sec. 4. new text beginAPPROPRIATION.
new text end

new text begin $11,000,000 in fiscal year 2016 and $11,000,000 in fiscal year 2017 are appropriated
from the general fund to the Board of Water and Soil Resources for payments to soil and
water conservation districts for the purposes of Minnesota Statutes, sections 103C.321 and
103C.331. From the appropriation, each soil and water conservation district shall receive a
base amount of $40,000. Money remaining after the base amount is available for matching
grants to soil and water conservation districts up to a maximum of $50,000 per district and
shall be at a rate of $1.25 in state matching grants for each $1 of county allocation. Money
remaining after the previous matching grants are allocated is available for matching grants
to soil and water conservation districts and shall be at a rate of up to 65 cents in state
matching grants for each $1 of county allocation. The board may reduce the amount of
the natural resources block grant to a county by an amount equal to any reduction in the
county's allocation to a soil and water conservation district from the county's previous-year
allocation when the board determines that the reduction was disproportionate.
new text end