SF 1448

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 02:21am

A bill for an act
relating to counties; modifying or repealing certain mandates; amending
Minnesota Statutes 2008, sections 3.987, by adding a subdivision; 6.48; 15.435;
18.81, subdivision 3; 62E.02, subdivision 7; 134.34, subdivision 4, by adding a
subdivision; 134A.12; 168.33, subdivision 7; 211B.37; 275.065, subdivisions
4, 5a, 6c; 277.01, subdivision 1; 279.01, subdivision 1; 331A.03, subdivision
3; 373.01, subdivision 1; 373.052, subdivisions 1, 2; 373.40, subdivision 2;
373.41; 384.151, subdivisions 1a, 8; 385.373, subdivisions 1a, 8; 386.015,
subdivisions 2, 8; 387.20, subdivision 1; 388.18, subdivision 2; 471.661;
471.999; repealing Minnesota Statutes 2008, sections 6.76; 134.34, subdivision
4; 326B.145; 373.42; 384.151, subdivisions 1, 3; 385.373, subdivisions 1, 3;
386.015, subdivisions 1, 4; 387.20, subdivision 4; 388.18, subdivisions 1, 4.

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

Section 1.

Minnesota Statutes 2008, section 3.987, is amended by adding a subdivision
to read:

new text begin Subd. 2a. new text end

new text begin Legislative review required. new text end

new text begin A local impact note must be reviewed in the
house of representatives before the relevant legislation is reported out of the Committee
on Ways and Means, and in the senate before the relevant legislation is reported out of the
Committee on Finance.
new text end

Sec. 2.

Minnesota Statutes 2008, section 6.48, is amended to read:

6.48 EXAMINATION OF COUNTIES; COST, FEES.

All the powers and duties conferred and imposed upon the state auditor shall be
exercised and performed by the state auditor in respect to the offices, institutions, public
property, and improvements of several counties of the state. new text begin The county shall provide for
an annual audit of its books and accounts by the state auditor or a private certified public
accountant in accordance with minimum procedures prescribed by the state auditor. new text end At
least once in each year, if funds and personnel permit, the state auditor may visit, without
previous notice, each county and make a thorough examination of all accounts and records
relating to the receipt and disbursement of the public funds and the custody of the public
funds and other property. new text begin If the audit is performed by the state auditor, the county shall
pay to the state the total cost and expenses of the examination, including the salaries paid
to the auditors while actually engaged in making the examination. The general fund must
be credited with all collections made for any examination by the state auditor. new text end If the
audit is performed by a private certified public accountant, the state auditor may require
additional information from the private certified public accountant as the state auditor
deems in the public interest. The state auditor may accept the audit or make additional
examinations as the state auditor deems to be in the public interest. The state auditor shall
prescribe and install systems of accounts and financial reports that shall be uniform, so far
as practicable, for the same class of offices. A copy of the report of such examination shall
be filed and be subject to public inspection in the office of the state auditor and another
copy in the office of the auditor of the county thus examined. The state auditor may accept
the records and audit, or any part thereof, of the Department of Human Services in lieu of
examination of the county social welfare funds, if such audit has been made within any
period covered by the state auditor's audit of the other records of the county. If any such
examination shall disclose malfeasance, misfeasance, or nonfeasance in any office of such
county, such report shall be filed with the county attorney of the county, and the county
attorney shall institute such civil and criminal proceedings as the law and the protection of
the public interests shall require.

The county receiving any examination shall pay to the state general fund,
notwithstanding the provisions of section 16A.125, the total cost and expenses of such
examinations, including the salaries paid to the examiners while actually engaged in
making such examination. The state auditor on deeming it advisable may bill counties,
having a population of 200,000 or over, monthly for services rendered and the officials
responsible for approving and paying claims shall cause said bill to be promptly paid. The
general fund shall be credited with all collections made for any such examinations.

Sec. 3.

Minnesota Statutes 2008, section 15.435, is amended to read:

15.435 AIRLINE TRAVEL CREDIT.

(a) Whenever public funds are used to pay for airline travel by an elected official or
public employee, any credits or other benefits issued by any airline must accrue to the
benefit of the public body providing the funding deleted text begin . In the event deleted text end new text begin , unless new text end the issuing airline
will not honor a transfer or assignment of any credit or benefit deleted text begin , the individual passenger
shall report receipt of the credit or benefit to the public body issuing the initial payment
within 90 days of receipt deleted text end .

(b) By July 1, 1993, the appropriate authorities in the executive, legislative, and
judicial branches of the state and the governing body of each political subdivision shall
develop and implement policies covering accrual of credits or other benefits issued by an
airline whenever public funds are used to pay for airline travel by a public employee or an
elected or appointed official. The policies must apply to all airline travel, regardless of
where or how tickets are purchased. deleted text begin The policies must include procedures for reporting
receipt of credits or other benefits.
deleted text end

Sec. 4.

Minnesota Statutes 2008, section 18.81, subdivision 3, is amended to read:

Subd. 3.

Nonperformance by inspectors; reimbursement for expenses.

If local
weed inspectors neglect or fail to do their duty as prescribed in this section, the county
agricultural inspector shall issue a notice to the inspector providing instructions on how
and when to do their duty. If, after the time allowed in the notice, the local weed inspector
has not complied as directed, the deleted text begin county agricultural inspector may perform the duty for the
local weed inspector. A claim for the expense of doing the local weed inspector's duty is a
legal charge against the municipality in which the inspector has jurisdiction. The county
agricultural inspector doing the work may file an itemized statement of costs with the clerk
of the municipality in which the work was performed. The municipality shall immediately
issue proper warrants to the county for the work performed. If the municipality fails to
issue the warrants, the county auditor may include the amount contained in the itemized
statement of costs as part of the next annual tax levy in the municipality and withhold that
amount from the municipality in making its next apportionment deleted text end new text begin municipality served by
the local weed inspector shall perform the duty for the local weed inspector new text end .

Sec. 5.

Minnesota Statutes 2008, section 62E.02, subdivision 7, is amended to read:

Subd. 7.

Dependent.

"Dependent" means a spouse or unmarried child under the age
of 25 new text begin who is a student new text end , or a dependent child of any age who is disabled.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2010, and applies to
coverage offered, sold, issued, or renewed on or after that date.
new text end

Sec. 6.

Minnesota Statutes 2008, section 134.34, subdivision 4, is amended to read:

Subd. 4.

Limitation.

A regional library basic system support grant shall not be made
to a regional public library system for a participating city or county which decreases the
dollar amount provided for support for operating purposes of public library service below
new text begin 85 percent of new text end the amount provided by it for the second preceding year. For purposes of this
subdivision and subdivision 1, any funds provided under section 473.757, subdivision 2,
for extending library hours of operation shall not be considered amounts provided by a city
or county for support for operating purposes of public library service. This subdivision
shall not apply to participating cities or counties where the adjusted net tax capacity of
that city or county has decreased, if the dollar amount of the reduction in support is not
greater than the dollar amount by which support would be decreased if the reduction in
support were made in direct proportion to the decrease in adjusted net tax capacity.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for support in calendar year 2009
and thereafter.
new text end

Sec. 7.

Minnesota Statutes 2008, section 134.34, is amended by adding a subdivision
to read:

new text begin Subd. 4b. new text end

new text begin Adjustment for aid reductions. new text end

new text begin In any calendar year in which a city's or
county's aid, under sections 477A.011 to 477A.014, or credits under section 273.1384, is
reduced after the city or county has certified its levy payable in that year, it may reduce
its local support under subdivision 1 by the lesser of (1) ten percent, or (2) a percentage
equal to the percentage the aid and credit reduction is of the city's or county's revenue base
under section 477A.011, subdivision 27.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for support in calendar year 2009
and thereafter.
new text end

Sec. 8.

Minnesota Statutes 2008, section 134A.12, is amended to read:

134A.12 TAXABLE AS COSTS.

The law library fee is a cost in the action and taxable as such, and is to be allotted for
the support of the library new text begin as provided by this section. Each calendar year, a county may
transfer to the county general fund any portion of library fees that exceeds 125 percent
of the total amount received during the preceding calendar year, less the expenses of the
law library during the preceding year. Any amount transferred must be expended on
representation by the county attorney when bringing petitions under section 260C.141 for
a child in need of protection or services new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective in calendar year 2009 and thereafter.
new text end

Sec. 9.

Minnesota Statutes 2008, section 168.33, subdivision 7, is amended to read:

Subd. 7.

Filing fees; allocations.

(a) In addition to all other statutory fees and
taxes, a filing fee of:

(1) deleted text begin $4.50 deleted text end new text begin $6 new text end is imposed on every vehicle registration renewal, excluding pro rate
transactions; and

(2) deleted text begin $8.50 deleted text end new text begin $10 new text end is imposed on every other type of vehicle transaction, including pro
rate transactions;

except that a filing fee may not be charged for a document returned for a refund or for
a correction of an error made by the Department of Public Safety, a dealer, or a deputy
registrar. The filing fee must be shown as a separate item on all registration renewal
notices sent out by the commissioner. No filing fee or other fee may be charged for the
permanent surrender of a title for a vehicle.

(b) new text begin The fees imposed under paragraph (a) may be paid by credit card or debit
card. The deputy registrar may collect a surcharge on the fee not to exceed the cost of
processing a credit card or debit card transaction.
new text end

new text begin (c) new text end All of the fees collected under paragraph (a), clause (1), by the department, must
be paid into the vehicle services operating account in the special revenue fund under
section 299A.705. Of the fee collected under paragraph (a), clause (2), by the department,
$3.50 must be paid into the general fund with the remainder deposited into the vehicle
services operating account in the special revenue fund under section 299A.705.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for fees collected after July 31, 2009.
new text end

Sec. 10.

Minnesota Statutes 2008, section 211B.37, is amended to read:

211B.37 COSTS ASSESSED.

Except as otherwise provided in section 211B.36, subdivision 3, the chief
administrative law judge shall assess the cost of considering complaints filed under
section 211B.32 as provided in this section. Costs of complaints relating to a statewide
ballot question or an election for a statewide or legislative office must be assessed against
the appropriation from the general fund to the general account of the state elections
campaign fund in section 10A.31, subdivision 4. Costs of complaints relating to any
other ballot question or elective office must be assessed against the deleted text begin county or counties in
which the election is held. Where the election is held in more than one county, the chief
administrative law judge shall apportion the assessment among the counties in proportion
to their respective populations within the election district to which the complaint relates
according to the most recent decennial federal census deleted text end new text begin political subdivision whose ballot
question or elective office was involved in the complaint new text end .

Sec. 11.

Minnesota Statutes 2008, section 275.065, subdivision 4, is amended to read:

Subd. 4.

Costs.

If the reasonable cost of the county auditor's services and the cost of
preparing new text begin , posting on the county's Web site, new text end and mailing the notice required in this section
exceed the amount distributed to the county by the commissioner of revenue to administer
this section, the taxing authority must reimburse the county for the excess cost. The excess
cost must be apportioned between taxing jurisdictions as follows:

(1) one-third is allocated to the county;

(2) one-third is allocated to cities and towns within the county; and

(3) one-third is allocated to school districts within the county.

The amounts in clause (2) must be further apportioned among the cities and towns
in the proportion that the number of parcels in the city and town bears to the number of
parcels in all the cities and towns within the county. The amount in clause (3) must be
further apportioned among the school districts in the proportion that the number of parcels
in the school district bears to the number of parcels in all school districts within the county.

Sec. 12.

Minnesota Statutes 2008, section 275.065, subdivision 5a, is amended to read:

Subd. 5a.

deleted text begin Public advertisement deleted text end new text begin Web site posting new text end .

(a) A city that has a population
of more than 2,500, county, a metropolitan special taxing district as defined in subdivision
3, paragraph (i), a regional library district established under section 134.201, or school
district shall deleted text begin advertise in a newspaper deleted text end new text begin post on its Web site new text end a notice of its intent to adopt a
budget and property tax levy or, in the case of a school district, to review its current
budget and proposed property taxes payable in the following year, at a public hearing, if
a public hearing is required under subdivision 6. The notice must be deleted text begin published deleted text end new text begin posted
on the political subdivision's Web site new text end not less than two business days nor more than six
business days before the hearing.

deleted text begin The advertisement must be at least one-eighth page in size of a standard-size or a
tabloid-size newspaper. The advertisement must not be placed in the part of the newspaper
where legal notices and classified advertisements appear. The advertisement must be
published in an official newspaper of general circulation in the taxing authority. The
newspaper selected must be one of general interest and readership in the community, and
not one of limited subject matter. The advertisement must appear in a newspaper that is
published at least once per week.
deleted text end

deleted text begin For purposes of this section, the metropolitan special taxing district's advertisement
must only be published in the Minneapolis Star and Tribune and the Saint Paul Pioneer
Press deleted text end new text begin In addition to posting on the Web site, the county treasurer must deliver the notice
by first class mail to each taxpayer who requests mail delivery new text end .

In addition to other requirements, a county and a city having a population of more
than 2,500 must show in the deleted text begin public advertisement deleted text end new text begin notice new text end required under this subdivision
the current local tax rate, the proposed local tax rate if no property tax levy increase
is adopted, and the proposed rate if the proposed levy is adopted. For purposes of this
subdivision, "local tax rate" means the city's or county's net tax capacity levy divided by
the city's or county's taxable net tax capacity.

(b) Subject to the provisions of paragraph (g), the deleted text begin advertisement deleted text end new text begin notice posted on
the Web site new text end for school districts, metropolitan special taxing districts, and regional library
districts must be in the following form, except that the notice for a school district may
include references to the current budget in regard to proposed property taxes.

"NOTICE OF

PROPOSED PROPERTY TAXES

(School District/Metropolitan

Special Taxing District/Regional

Library District) of .........

The governing body of ........ will soon hold budget hearings and vote on the property
taxes for (metropolitan special taxing district/regional library district services that will be
provided in (year)/school district services that will be provided in (year) and (year)).

NOTICE OF PUBLIC HEARING:

All concerned citizens are invited to attend a public hearing and express their opinions
on the proposed (school district/metropolitan special taxing district/regional library
district) budget and property taxes, or in the case of a school district, its current budget
and proposed property taxes, payable in the following year. The hearing will be held on
(Month/Day/Year) at (Time) at (Location, Address)."

(c) Subject to the provisions of paragraph (g), the deleted text begin advertisement for deleted text end new text begin notice to be
posted on the Web site of new text end cities and counties must be in the following form.

"NOTICE OF PROPOSED

TOTAL BUDGET AND PROPERTY TAXES

The (city/county) governing body or board of commissioners will hold a public hearing to
discuss the budget and to vote on the amount of property taxes to collect for services the
(city/county) will provide in (year).

SPENDING: The total budget amounts below compare (city's/county's) (year) total actual
budget with the amount the (city/county) proposes to spend in (year).

(Year) Total Actual Budget			Proposed (Year) Budget			Change from (Year)-(Year)
	$ .			$ .			.....%

TAXES: The property tax amounts below compare that portion of the current budget
levied in property taxes in (city/county) for (year) with the property taxes the (city/county)
proposes to collect in (year).

(Year) Property Taxes			Proposed (Year) Property Taxes			Change from (Year)-(Year)
	$ .			$ .			.....%

LOCAL TAX RATE COMPARISON: The current local tax rate, the local tax rate if no tax
levy increase is adopted, and the proposed local tax rate if the proposed levy is adopted.

(Year) Tax Rate			(Year) Tax Rate if NO Levy Increase			(Year) Proposed Tax Rate
	.			.			.

ATTEND THE PUBLIC HEARING

All (city/county) residents are invited to attend the public hearing of the (city/county) to
express your opinions on the budget and the proposed amount of (year) property taxes.
The hearing will be held on:

(Month/Day/Year/Time)

(Location/Address)

If the discussion of the budget cannot be completed, a time and place for continuing the
discussion will be announced at the hearing. You are also invited to send your written
comments to:

(City/County)

(Location/Address)"

(d) For purposes of this subdivision, the budget amounts listed on the advertisement
mean:

(1) for cities, the total government fund expenditures, as defined by the state auditor
under section 471.6965, less any expenditures for improvements or services that are
specially assessed or charged under chapter 429, 430, 435, or the provisions of any other
law or charter; and

(2) for counties, the total government fund expenditures, as defined by the state
auditor under section 375.169, less any expenditures for direct payments to recipients or
providers for the human service aids listed below:

(i) Minnesota family investment program under chapters 256J and 256K;

(ii) medical assistance under sections 256B.041, subdivision 5, and 256B.19,
subdivision 1;

(iii) general assistance medical care under section 256D.03, subdivision 6;

(iv) general assistance under section 256D.03, subdivision 2;

(v) Minnesota supplemental aid under section 256D.36, subdivision 1;

(vi) preadmission screening under section 256B.0911, and alternative care grants
under section 256B.0913;

(vii) general assistance medical care claims processing, medical transportation and
related costs under section 256D.03, subdivision 4;

(viii) medical transportation and related costs under section 256B.0625, subdivisions
17 to 18a;

(ix) group residential housing under section 256I.05, subdivision 8, transferred
from programs in clauses (iv) and (v); or

(x) any successor programs to those listed in clauses (i) to (ix).

(e) A city with a population of over 500 but not more than 2,500 that is required to
hold a public hearing under subdivision 6 must advertise by posted notice as defined in
section 645.12, subdivision 1. The advertisement must be posted at the time provided in
paragraph (a). It must be in the form required in paragraph (b).

(f) For purposes of this subdivision, the population of a city is the most recent
population as determined by the state demographer under section 4A.02.

(g) The commissioner of revenue shall annually prescribe the specific form and
format of the advertisements required under this subdivision, including such details as
font size and style, and spacing for the required items. The commissioner may prescribe
alternate and additional language for the advertisement for a taxing authority or for groups
of taxing authorities. At least two weeks before November 29 each year, the commissioner
shall provide a copy of the prescribed advertisements to the chairs of the committees of
the house of representatives and the senate with jurisdiction over taxes.

Sec. 13.

Minnesota Statutes 2008, section 275.065, subdivision 6c, is amended to read:

Subd. 6c.

Joint public hearing; nonmetropolitan county, cities, and school
districts.

(a) Notwithstanding any other provision of law, the county board may hold a
joint hearing with the governing bodies of all taxing authorities located wholly or partially
within the county that are required to hold a public hearing under this section, excluding
special taxing districts. The primary purpose of the joint hearing is for taxpayer efficiency
by allowing taxpayers to come to a single public hearing to discuss the budgets and
proposed property tax levies of most taxing authorities that impact the taxes on their
property.

(b) This subdivision applies only to counties located outside the metropolitan area
as defined under section 473.121, subdivision 2. If a city or school district is located
partially within the metropolitan area, that taxing jurisdiction may participate in its
nonmetropolitan county's joint hearing, if it so chooses.

(c) Upon the adoption of a resolution by the county board to hold a joint public
hearing, the county shall notify each city with a population over 500 and each school
district located wholly or partially within the county of its intention to hold the joint
hearing and ask each of the taxing authorities if it would like to participate. Participation
is voluntary, and participation in the joint hearing is in lieu of the requirement for the
governing body to hold a separate public hearing under subdivision 6. If a participating
city or school district is located in more than one county, the hearing under this subdivision
is in lieu of the requirement to hold a separate public hearing if 75 percent or more
of that city or school district's previous year's net tax capacity is in the county where
the hearing is held.

(d) The initial joint hearing must be held on the first Thursday in December. The
county may hold an additional joint hearing on another date before December 20 if the
majority of the participating taxing authorities want an additional hearing.

The county board shall obtain a meeting space to hold the joint hearing, preferably
at a public building such as the courthouse, school, or community center. The location
shall be as centrally located within the county as possible. The meeting shall generally be
structured in the following general manner:

(1) 30 to 60 minutes must be devoted to discussion of the county's budget and levy;

(2) 30 to 60 minutes must be devoted to discussion of the city's budget and levy,
with each city's discussion held in a separate room, preferably in the same building;

(3) 30 to 60 minutes must be devoted to discussion of the school district's levy,
with each school district's discussion held in a separate room, preferably in the same
building; and

(4) during the last 30 minutes the governing bodies must reassemble in a joint
meeting to entertain any follow-up questions that have arisen from the separate discussions.

The county shall attempt to keep the total public hearing to within three hours.

(e) In lieu of the deleted text begin public advertisement deleted text end requirement in subdivision 5a new text begin to post a
separate notice on each political subdivision's Web site new text end , the county shall deleted text begin have deleted text end new text begin post on its
Web site new text end a single deleted text begin advertisement deleted text end new text begin notice new text end listing the county, each city with a population
of over 500, and each school district participating in the joint public hearing listing.
Any taxing authority participating under this subdivision is exempt from the separate
deleted text begin public advertisement deleted text end new text begin Web site posting new text end requirement under subdivision 5a. new text begin In addition to
posting on the Web site, the county treasurer must deliver the notice by first class mail
to each taxpayer who requests mail delivery. new text end The cost of the joint hearing deleted text begin advertisement deleted text end new text begin
posting new text end shall be apportioned in the same manner provided in subdivision 4. The notice
must be deleted text begin published deleted text end new text begin posted on the county's Web site new text end not less than two business days nor
more than six business days before the hearing. The deleted text begin newspaper selected must be one of
general interest and readership in the county, and not one of limited subject matter. The
advertisement must appear in a newspaper that is published at least once per week. The
advertisement deleted text end new text begin notice new text end must be in the following form:

"NOTICE OF JOINT PUBLIC HEARING

PROPOSED TOTAL PROPERTY TAXES

FOR PARTICIPATING TAXING AUTHORITIES

The property tax amounts below compare that portion of the current budget levied in
property taxes in the county, cities, and school districts for (year) with the property
taxes the county, cities, and school districts propose to collect in (year) for those taxing
authorities participating in the joint public hearing.

Taxing Authority			(Year) Property Taxes			Proposed (Year) Property Taxes			Change (Year) - (Year)
	$ .			$ .			$ .		.....%
	$ .			$ .			$ .		.....%
	$ .			$ .			$ .		.....%

ATTEND THE JOINT PUBLIC HEARING

All residents are invited to attend the joint public hearing of the county/cities/school
districts to express your opinions on the proposed amount of (year) property taxes. The
hearing will be held on:

(Month/Day/Year/Time)

(Location/Address)

If the discussion cannot be completed, and another hearing is scheduled, a time and place
for that hearing will be announced at this hearing. You are also invited to send your
written comments to the county auditor. If the comments relate to the city or school
district's levy, please identify that on the envelope so the county auditor can direct the
correspondence to the right jurisdiction."

The formal adoption of the taxing authority's levy must not be made at the joint
public hearing held under this subdivision. The formal adoption must be made at one of
the regularly scheduled meetings of the taxing authority's governing body. However, the
property tax levy amount that is subsequently adopted cannot exceed the amount shown to
taxpayers at the joint public hearing.

Sec. 14.

Minnesota Statutes 2008, section 277.01, subdivision 1, is amended to read:

Subdivision 1.

Due dates; penalty.

Except as provided in this subdivision and
subdivision 3, all unpaid personal property taxes shall be deemed delinquent on May 16
next after they become due or 21 days after the postmark date on the envelope containing
the property tax statement, whichever is later, and thereupon a penalty of eight percent
shall attach and be charged upon all such taxes. In the case of unpaid personal property
taxes due and owing under section 272.01, subdivision 2, or 273.19, the first half shall
become delinquent if not paid before May 16 or 21 days after the postmark date on the
envelope containing the property tax statement, whichever is later, and the second half
shall become delinquent if not paid before October 16; penalties for unpaid tax on such
property are imposed under section 279.01, subdivision 1. This section shall not apply to
property taxed under section 273.125, subdivision 8, paragraph (c).

A county may provide by resolution that in the case of a property owner that has
multiple personal property tax statements with the aggregate taxes exceeding deleted text begin $50 deleted text end new text begin $500 new text end ,
payments may be made in installments as provided in this subdivision.

Sec. 15.

Minnesota Statutes 2008, section 279.01, subdivision 1, is amended to read:

Subdivision 1.

Due dates; penalties.

Except as provided in subdivision 3 or 4, on
May 16 or 21 days after the postmark date on the envelope containing the property tax
statement, whichever is later, a penalty accrues and thereafter is charged upon all unpaid
taxes on real estate on the current lists in the hands of the county treasurer. The penalty is
at a rate of two percent on homestead property until May 31 and four percent on June 1.
The penalty on nonhomestead property is at a rate of four percent until May 31 and eight
percent on June 1. This penalty does not accrue until June 1 of each year, or 21 days after
the postmark date on the envelope containing the property tax statements, whichever is
later, on commercial use real property used for seasonal residential recreational purposes
and classified as class 1c or 4c, and on other commercial use real property classified as
class 3a, provided that over 60 percent of the gross income earned by the enterprise on the
class 3a property is earned during the months of May, June, July, and August. In order for
the first half of the tax due on class 3a property to be paid after May 15 and before June 1,
or 21 days after the postmark date on the envelope containing the property tax statement,
whichever is later, without penalty, the owner of the property must attach an affidavit to the
payment attesting to compliance with the income provision of this subdivision. Thereafter,
for both homestead and nonhomestead property, on the first day of each month beginning
July 1, up to and including October 1 following, an additional penalty of one percent for
each month accrues and is charged on all such unpaid taxes provided that if the due date
was extended beyond May 15 as the result of any delay in mailing property tax statements
no additional penalty shall accrue if the tax is paid by the extended due date. If the tax is
not paid by the extended due date, then all penalties that would have accrued if the due
date had been May 15 shall be charged. When the taxes against any tract or lot exceed
deleted text begin $50 deleted text end new text begin $500 new text end , one-half thereof may be paid prior to May 16 or 21 days after the postmark
date on the envelope containing the property tax statement, whichever is later; and, if so
paid, no penalty attaches; the remaining one-half may be paid at any time prior to October
16 following, without penalty; but, if not so paid, then a penalty of two percent accrues
thereon for homestead property and a penalty of four percent on nonhomestead property.
Thereafter, for homestead property, on the first day of November an additional penalty of
four percent accrues and on the first day of December following, an additional penalty of
two percent accrues and is charged on all such unpaid taxes. Thereafter, for nonhomestead
property, on the first day of November and December following, an additional penalty of
four percent for each month accrues and is charged on all such unpaid taxes. If one-half of
such taxes are not paid prior to May 16 or 21 days after the postmark date on the envelope
containing the property tax statement, whichever is later, the same may be paid at any time
prior to October 16, with accrued penalties to the date of payment added, and thereupon
no penalty attaches to the remaining one-half until October 16 following.

This section applies to payment of personal property taxes assessed against
improvements to leased property, except as provided by section 277.01, subdivision 3.

A county may provide by resolution that in the case of a property owner that has
multiple tracts or parcels with aggregate taxes exceeding $50, payments may be made in
installments as provided in this subdivision.

The county treasurer may accept payments of more or less than the exact amount of
a tax installment due. Payments must be applied first to the oldest installment that is due
but which has not been fully paid. If the accepted payment is less than the amount due,
payments must be applied first to the penalty accrued for the year or the installment being
paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
payment required as a condition for filing an appeal under section 278.03 or any other law,
nor does it affect the order of payment of delinquent taxes under section 280.39.

Sec. 16.

Minnesota Statutes 2008, section 331A.03, subdivision 3, is amended to read:

Subd. 3.

Alternative dissemination deleted text begin of bids and requests deleted text end .

(a) In addition to
or as an alternative to the statutory requirements for newspaper publication, a political
subdivision may disseminate deleted text begin solicitations of bids, requests for deleted text end information deleted text begin , and requests
for proposals deleted text end new text begin , otherwise required to be published in a newspaper, new text end by a means authorized
in paragraph (b) deleted text begin , if the political subdivision simultaneously publishes, either as part of
the minutes of a regular meeting of the governing body or in a separate notice published
in the official newspaper, a description of all solicitations or requests so disseminated,
along with the means by which the dissemination occurred deleted text end .

(b) A political subdivision may use its Web site deleted text begin or deleted text end new text begin , new text end recognized industry trade
journals new text begin , or a public access television channel serving the area new text end as an alternative means of
dissemination. new text begin Before using an alternative means as the exclusive means of dissemination,
the political subdivision must publish a notice in the official newspaper once a week for
two consecutive weeks. The notice must state that all official notices currently required to
be published in the official newspaper will be exclusively disseminated by the designated
alternative means after the time period provided in paragraph (c). new text end A dissemination by
alternative means must be in substantially the same format and for the same period of time
as a publication required by this chapter.

(c) For the first deleted text begin six deleted text end new text begin two new text end months after a political subdivision designates an alternative
means of dissemination, it must continue to publish deleted text begin solicitation of bids, requests for
information, and requests for proposals deleted text end new text begin the information new text end in the official newspaper in
addition to the alternative method. The publication in the official newspaper must indicate
where to find the designated alternative method. After the expiration of the deleted text begin six-month deleted text end new text begin
two-month new text end period, an alternative means of dissemination satisfies the publication
requirements of deleted text begin law for solicitation of bids, requests for deleted text end new text begin the new text end information deleted text begin , and requests
for proposals deleted text end .

new text begin (d) In order to exclusively disseminate official notices on its Web site, a political
subdivision's Web site must be adequate to display the notices in the manner prescribed
by law and must display or archive the notices in compliance with retention schedules
that would apply to publication in the official newspaper.
new text end

Sec. 17.

Minnesota Statutes 2008, section 373.01, subdivision 1, is amended to read:

Subdivision 1.

Public corporation; listed powers.

(a) Each county is a body politic
and corporate and may:

(1) Sue and be sued.

(2) Acquire and hold real and personal property for the use of the county, and lands
sold for taxes as provided by law.

(3) Purchase and hold for the benefit of the county real estate sold by virtue of
judicial proceedings, to which the county is a party.

(4) Sell, lease, and convey real or personal estate owned by the county, and give
contracts or options to sell, lease, or convey it, and make orders respecting it as deemed
conducive to the interests of the county's inhabitants.

(5) Make all contracts and do all other acts in relation to the property and concerns
of the county necessary to the exercise of its corporate powers.

(b) No sale, lease, or conveyance of real estate owned by the county, except the
lease of a residence acquired for the furtherance of an approved capital improvement
project, nor any contract or option for it, shall be valid, without first advertising for bids or
proposals new text begin in one of the following ways:
new text end

new text begin (1) new text end in the official newspaper of the county for three consecutive weeks and once in a
newspaper of general circulation in the area where the property is located new text begin ; or
new text end

new text begin (2) on the Web site of the county new text end .

The notice shall state the time and place of considering the proposals, contain a legal
description of any real estate, and a brief description of any personal property. Leases
that do not exceed $15,000 for any one year may be negotiated and are not subject to the
competitive bid procedures of this section. All proposals estimated to exceed $15,000
in any one year shall be considered at the time set for the bid opening, and the one most
favorable to the county accepted, but the county board may, in the interest of the county,
reject any or all proposals.

(c) Sales of personal property the value of which is estimated to be $15,000 or more
shall be made only after advertising for bids or proposals new text begin in one of the following ways:
new text end

new text begin (1) new text end new text begin new text end in the county's official newspaper deleted text begin , on the county's Web site, deleted text end or in a recognized
industry trade journal new text begin ; or
new text end

new text begin (2) on the Web site of the county new text end .

At the same time it posts on its Web site or publishes in a trade journal, the county
deleted text begin must deleted text end new text begin may new text end publish in the official newspaper, either as part of the minutes of a regular
meeting of the county board or in a separate notice, a summary of all requests for bids or
proposals that the county advertises on its Web site or in a trade journal. After publication
in the official newspaper, on the Web site, or in a trade journal, bids or proposals may be
solicited and accepted by the electronic selling process authorized in section 471.345,
subdivision 17. Sales of personal property the value of which is estimated to be less than
$15,000 may be made either on competitive bids or in the open market, in the discretion
of the county board. "Web site" means a specific, addressable location provided on a
server connected to the Internet and hosting World Wide Web pages and other files that
are generally accessible on the Internet all or most of a day. new text begin Before using the county's
Web site as the exclusive means of dissemination, the county must comply with the
requirements of section 331A.03, subdivision 3.
new text end

(d) Notwithstanding anything to the contrary herein, the county may, when acquiring
real property for county highway right-of-way, exchange parcels of real property of
substantially similar or equal value without advertising for bids. The estimated values for
these parcels shall be determined by the county assessor.

(e) If real estate or personal property remains unsold after advertising for and
consideration of bids or proposals the county may employ a broker to sell the property.
The broker may sell the property for not less than 90 percent of its appraised market value
as determined by the county. The broker's fee shall be set by agreement with the county but
may not exceed ten percent of the sale price and must be paid from the proceeds of the sale.

(f) A county or its agent may rent a county-owned residence acquired for the
furtherance of an approved capital improvement project subject to the conditions set
by the county board and not subject to the conditions for lease otherwise provided by
paragraph (a), clause (4), and paragraphs (b), (c), (d), (e), and (g).

(g) In no case shall lands be disposed of without there being reserved to the county
all iron ore and other valuable minerals in and upon the lands, with right to explore for,
mine and remove the iron ore and other valuable minerals, nor shall the minerals and
mineral rights be disposed of, either before or after disposition of the surface rights,
otherwise than by mining lease, in similar general form to that provided by section 93.20
for mining leases affecting state lands. The lease shall be for a term not exceeding 50
years, and be issued on a royalty basis, the royalty to be not less than 25 cents per ton of
2,240 pounds, and fix a minimum amount of royalty payable during each year, whether
mineral is removed or not. Prospecting options for mining leases may be granted for
periods not exceeding one year. The options shall require, among other things, periodical
showings to the county board of the results of exploration work done.

(h) Notwithstanding anything in this subdivision to the contrary, the county may,
when selling real property owned in fee simple that cannot be improved because of
noncompliance with local ordinances regarding minimum area, shape, frontage, or access,
proceed to sell the nonconforming parcel without advertising for bid. At the county's
discretion, the real property may be restricted to sale to adjoining landowners or may be
sold to any other interested party. The property shall be sold to the highest bidder, but
in no case shall the property be sold for less than 90 percent of its fair market value as
determined by the county assessor. All owners of land adjoining the land to be sold shall
be given a written notice at least 30 days before the sale. This paragraph shall be liberally
construed to encourage the sale of nonconforming real property and promote its return to
the tax roles.

Sec. 18.

Minnesota Statutes 2008, section 373.052, subdivision 1, is amended to read:

Subdivision 1.

Business days.

County offices shall be open for public business on
all business days deleted text begin except (a) deleted text end new text begin designated by the county board. County offices shall not
be open for public business on new text end legal holidays, deleted text begin (b) deleted text end holidays established by the county
board pursuant to contract with certified employee bargaining units, and deleted text begin (c) deleted text end emergency
situations. For purposes of this section "business day" means Monday, Tuesday,
Wednesday, Thursday deleted text begin and deleted text end new text begin , or new text end Friday.

Sec. 19.

Minnesota Statutes 2008, section 373.052, subdivision 2, is amended to read:

Subd. 2.

No loss if closed.

Any act authorized, required, or permitted by law or
contract to be performed at or in county buildings, or their offices, which are closed as
provided in this section, may be performed on the next succeeding regular business day
new text begin in the county new text end and no liability or loss of rights on the part of any person shall result from
the closing.

Sec. 20.

Minnesota Statutes 2008, section 373.40, subdivision 2, is amended to read:

Subd. 2.

Application of election requirement.

(a) Bonds issued by a county
to finance capital improvements under an approved capital improvement plan are not
subject to the election requirements of section 375.18 or 475.58. The bonds must be
approved by vote of at least three-fifths of the members of the county board. In the case
of a metropolitan county, the bonds must be approved by vote of at least two-thirds of
the members of the county board.

(b) Before issuance of bonds qualifying under this section, the county must publish a
notice of its intention to issue the bonds and the date and time of a hearing to obtain public
comment on the matter. The notice must be published in the official newspaper of the
county deleted text begin or deleted text end new text begin , new text end in a newspaper of general circulation in the county new text begin , or on the county's Web site new text end .
The notice must be published at least 14, but not more than 28, days before the date of the
hearing. new text begin Before using the county's Web site as the exclusive means of dissemination, the
county must comply with the requirements of section 331A.03, subdivision 3.
new text end

(c) A county may issue the bonds only upon obtaining the approval of a majority
of the voters voting on the question of issuing the obligations, if a petition requesting a
vote on the issuance is signed by voters equal to five percent of the votes cast in the
county in the last general election and is filed with the county auditor within 30 days after
the public hearing. The commissioner of revenue shall prepare a suggested form of the
question to be presented at the election.

Sec. 21.

Minnesota Statutes 2008, section 373.41, is amended to read:

373.41 MISCELLANEOUS FEES.

The county may charge a fee to record, file, certify, or provide copies of any
instrument, document, or paper that is required by law to be filed or which may be filed in
any county office. The county may charge fees for service provided by any county office,
official, department, court, or employee. The county board may, after a public hearing,
establish the amounts of fees to be charged for the services, unless a statute has specified
the amount. There must be a reasonable relation between the fee and the cost of providing
the service. A county may also impose a fee or an interest charge on payments of money to
the county that are more than deleted text begin 90 deleted text end new text begin 30 new text end days overdue, provided that late property tax payments
remain subject only to the penalty and interest provisions of chapters 277 and 279.

Sec. 22.

Minnesota Statutes 2008, section 384.151, subdivision 1a, is amended to read:

Subd. 1a.

Implementation.

(a) The county board deleted text begin of each of the counties specified
in subdivision 1 deleted text end annually shall set by resolution the salary of the county auditor which
shall be paid to the county auditor at such intervals as the board shall determine but not
less often than once each month.

(b) At the January meeting prior to the first date on which applicants may file for the
office of county auditor the board shall set by resolution the minimum salary to be paid the
county auditor for the term next following.

(c) In the event a vacancy occurs in the office of county auditor the board may
set the annual salary for the remainder of the calendar year at an amount less than was
set for that year.

(d) The board, in any case specified in this subdivision, may not set the annual
salary at an amount less than the minimums provided in this subdivision but it may set
the salary in excess of such minimums.

(e) The salary of the county auditor shall not be reduced during the term for which
the auditor was elected or appointed.

(f) In the event that duties are assigned to the auditor which are in addition to duties
as auditor, additional compensation may be provided for the additional duties. The county
board by resolution shall determine the additional compensation which shall be paid and
specify the duties for which the additional compensation is to be paid.

Sec. 23.

Minnesota Statutes 2008, section 384.151, subdivision 8, is amended to read:

Subd. 8.

When this section takes effect.

The provisions of subdivisions deleted text begin 1 deleted text end new text begin 1a new text end to 7
shall take effect in the respective counties deleted text begin specified in subdivision 1 deleted text end as follows:

(1) upon the expiration of the term of the incumbent holding the office on July 1,
1965; or

(2) upon the occurrence prior thereto of a vacancy in the office of county auditor; or

(3) subsequent to July 1, 1965, and upon not less than 30 days' written notice by the
auditor, the county board shall make the provisions of subdivisions deleted text begin 1 deleted text end new text begin 1a new text end to 7 effective on
the first day of the month following the expiration of the notice period.

Sec. 24.

Minnesota Statutes 2008, section 385.373, subdivision 1a, is amended to read:

Subd. 1a.

Implementation.

(a) The county board deleted text begin of each of the counties specified
in subdivision 1 deleted text end annually shall set by resolution the salary of the county treasurer which
shall be paid to the county treasurer at such intervals as the board shall determine but not
less often than once each month.

(b) At the January meeting prior to the first date on which applicants may file for the
office of county treasurer the board shall set by resolution the minimum salary to be paid
the county treasurer for the term next following.

(c) In the event a vacancy occurs in the office of county treasurer the board may
set the annual salary for the remainder of the calendar year at an amount less than was
set for that year.

(d) The board in no case may set the annual salary at an amount less than the
minimums provided in this subdivision but it may set the salary in excess of the minimums.

(e) The salary of the county treasurer shall not be reduced during the term for which
the treasurer was elected or appointed.

(f) In the event that duties are assigned to the treasurer which are in addition to
duties as treasurer, additional compensation may be provided for the additional duties.
The county board by resolution shall determine the additional compensation which shall
be paid and specify the duties for which the additional compensation is to be paid.

Sec. 25.

Minnesota Statutes 2008, section 385.373, subdivision 8, is amended to read:

Subd. 8.

When this section takes effect.

The provisions of subdivisions deleted text begin 1 deleted text end new text begin 1a new text end to 7
shall take effect in the respective counties deleted text begin specified in subdivision 1 deleted text end as follows:

(1) upon the expiration of the term of the incumbent holding the office on July 1,
1965; or

(2) upon the occurrence prior thereto of a vacancy in the office of county treasurer; or

(3) subsequent to July 1, 1965, and upon not less than 30 days' written notice by the
treasurer, the county board shall make the provisions of subdivisions deleted text begin 1 deleted text end new text begin 1a new text end to 7 effective on
the first day of the month following the expiration of the notice period.

Sec. 26.

Minnesota Statutes 2008, section 386.015, subdivision 2, is amended to read:

Subd. 2.

Board's salary procedure.

(a) The county board deleted text begin of each of the counties
specified in subdivision 1 deleted text end annually shall set by resolution the salary of the county recorder
which shall be paid to the county recorder at such intervals as the board shall determine
but not less often than once each month.

(b) At the January meeting prior to the first date on which applicants may file for the
office of county recorder the board shall set by resolution the minimum salary to be paid
county recorder for the term next following.

(c) In the event a vacancy occurs in the office of the county recorder the board
may set the annual salary for the remainder of the calendar year at an amount less than
was set for that year.

(d) The board in any case specified in this subdivision may not set the annual salary
at an amount less than the minimum provided in subdivision 1 but it may set the salary in
excess of such minimums.

(e) The salary of the county recorder shall not be reduced during the term for which
the recorder is elected or appointed.

(f) In the event that duties are assigned to the county recorder which are in addition
to duties as county recorder, additional compensation may be provided for the additional
duties. The county board by resolution shall determine the additional compensation which
shall be paid and specify the duties for which the additional compensation is to be paid.

Sec. 27.

Minnesota Statutes 2008, section 386.015, subdivision 8, is amended to read:

Subd. 8.

When this section takes effect.

The provisions of subdivisions deleted text begin 1 deleted text end new text begin 2 new text end through
7 shall take effect in the respective counties deleted text begin specified in subdivision 1 deleted text end as follows:

(1) upon the expiration of the term of the incumbent holding the office on July 1,
1965; or

(2) upon the occurrence prior thereto of a vacancy in the office of county recorder; or

(3) subsequent to July 1, 1965, and upon not less than 30 days' written notice by
the county recorder, the county board shall make the provisions of subdivisions deleted text begin 1 deleted text end new text begin 2 new text end to 7
effective on the first day of the month following the expiration of the notice period.

Sec. 28.

Minnesota Statutes 2008, section 387.20, subdivision 1, is amended to read:

Subdivision 1.

deleted text begin Counties under 75,000 deleted text end new text begin Sheriff salary new text end .

(a) The sheriffs of all
counties of the state deleted text begin with less than 75,000 inhabitants according to the 1960 federal census deleted text end
shall receive yearly salaries for all services rendered by them for their respective counties deleted text begin ,
not less than the following amounts according to the then last preceding federal census: deleted text end new text begin .
new text end

deleted text begin (1) in counties with less than 10,000 inhabitants, $6,000;
deleted text end

deleted text begin (2) in counties with 10,000 but less than 20,000 inhabitants, $6,500;
deleted text end

deleted text begin (3) in counties with 20,000 but less than 30,000 inhabitants, $7,000;
deleted text end

deleted text begin (4) in counties with 30,000 but less than 40,000 inhabitants, $7,500;
deleted text end

deleted text begin (5) in counties with 40,000 or more inhabitants, $8,000.
deleted text end

(b) In addition to such salary each sheriff shall be reimbursed for all expenses
incurred in the performance of official duties for the sheriff's county and the claim for
such expenses shall be prepared, allowed, and paid in the same manner as other claims
against counties are prepared, allowed, and paid except that the expenses incurred by such
sheriffs in the performance of service required of them in connection with insane persons
either by a district court or by law and a per diem for deputies and assistants necessarily
required under such performance of such services shall be allowed and paid as provided
by the law regulating the apprehension, examination, and commitment of insane persons;
provided that any sheriff or deputy receiving an annual salary shall pay over any per diem
received to the county in the manner and at the time prescribed by the county board,
but not less often than once each month.

(c) All claims for livery hire shall state the purpose for which such livery was used
and have attached thereto a receipt for the amount paid for such livery signed by the
person of whom it was hired.

(d) A county may pay a sheriff or deputy as compensation for the use of a personal
automobile in the performance of official duties a mileage allowance prescribed by the
county board or a monthly or other periodic allowance in lieu of mileage. The allowance
for automobile use is not subject to limits set by other law.

Sec. 29.

Minnesota Statutes 2008, section 388.18, subdivision 2, is amended to read:

Subd. 2.

Set by board.

The county board deleted text begin of each of the counties specified in
subdivision 1 deleted text end annually shall set by resolution the salary of the county attorney which
shall be paid to the county attorney at such intervals as the board shall determine but not
less often than once each month. At the January meeting prior to the first date on which
applicants may file for the office of county attorney the board shall set by resolution the
minimum salary to be paid the county attorney for the term next following. In the event a
vacancy occurs in the office of county attorney the board may set the annual salary for the
remainder of the calendar year at an amount less than was set for that year. deleted text begin The board in
any case specified in this section may not set the annual salary at an amount less than the
minimums provided in subdivision 1 but it may set the salary in excess of such minimums. deleted text end
The salary of the county attorney shall not be reduced during the term for which the
county attorney is elected or appointed.

Sec. 30.

Minnesota Statutes 2008, section 471.661, is amended to read:

471.661 OUT-OF-STATE TRAVEL.

By January 1, 2006, the governing body of each statutory or home rule charter city,
county, school district, regional agency, or other political subdivision, except a town, must
develop a policy that controls travel outside the state of Minnesota for the applicable
elected officials of the relevant unit of government. The policy must be approved by a
recorded vote and specify:

(1) when travel outside the state is appropriate;

(2) applicable expense limits; and

(3) procedures for approval of the travel.

The policy must be made available for public inspection upon request deleted text begin and reviewed
annually deleted text end . Subsequent changes to the policy must be approved by a recorded vote.

Sec. 31.

Minnesota Statutes 2008, section 471.999, is amended to read:

471.999 REPORT TO LEGISLATURE.

The commissioner of finance shall report to the legislature by January 1 of each
year on the status of compliance with section 471.992, subdivision 1, by governmental
subdivisions.

The report must include a list of the political subdivisions in compliance with section
471.992, subdivision 1, and the estimated cost of compliance. The report must also
include a list of political subdivisions found by the commissioner to be not in compliance,
the basis for that finding, recommended changes to achieve compliance, estimated cost
of compliance, and recommended penalties, if any. The commissioner's report must
include a list of subdivisions that did not comply with the reporting requirements of this
section. The commissioner may request, and a subdivision shall provide, any additional
information needed for the preparation of a report under this subdivision.

Notwithstanding any rule to the contrary, beginning in 2005, a political subdivision
must report on its compliance with the requirements of sections 471.991 to 471.999 no
more frequently than once every deleted text begin three deleted text end new text begin five new text end years. No report from a political subdivision is
required for 2003 and 2004.

Sec. 32. new text begin RULEMAKING SUSPENSION AND MORATORIUM.
new text end

new text begin Notwithstanding any contrary provision in Minnesota Statutes or in any law enacted
during the 2009 regular session of the Minnesota Legislature or during any special session
of the Minnesota Legislature in 2009, any rulemaking proceeding by a state agency that
is pending on the effective date of this section is suspended, and no new rulemaking
proceeding may be commenced by a state agency until June 30, 2011.
new text end

Sec. 33. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2008, sections 6.76; 134.34, subdivision 4; 326B.145; 373.42;
384.151, subdivisions 1 and 3; 385.373, subdivisions 1 and 3; 386.015, subdivisions 1 and
4; 387.20, subdivision 4; and 388.18, subdivisions 1 and 4, new text end new text begin are repealed.
new text end