SF 1475

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; property; requiring that certain 
  1.3             information about the taxing authority's highest paid 
  1.4             employees be made available at the proposed property 
  1.5             tax hearing; amending Minnesota Statutes 1994, section 
  1.6             275.065, subdivision 6. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1994, section 275.065, 
  1.9   subdivision 6, is amended to read: 
  1.10     Subd. 6.  [PUBLIC HEARING; ADOPTION OF BUDGET AND LEVY.] 
  1.11  Between November 29 and December 20, the governing bodies of the 
  1.12  city, county, metropolitan special taxing districts as defined 
  1.13  in subdivision 3, paragraph (i), and regional library districts 
  1.14  shall each hold a public hearing to discuss and seek public 
  1.15  comment on its final budget and property tax levy for taxes 
  1.16  payable in the following year, and the governing body of the 
  1.17  school district shall hold a public hearing to review its 
  1.18  current budget and proposed property tax levy for taxes payable 
  1.19  in the following year.  The metropolitan special taxing 
  1.20  districts shall be required to hold only a single joint public 
  1.21  hearing, the location of which will be determined by the 
  1.22  affected metropolitan agencies. 
  1.23     At a subsequent hearing, each county, school district, 
  1.24  city, and metropolitan special taxing district may amend its 
  1.25  proposed property tax levy and must adopt a final property tax 
  1.26  levy.  Each county, city, and metropolitan special taxing 
  2.1   district may also amend its proposed budget and must adopt a 
  2.2   final budget at the subsequent hearing.  A school district is 
  2.3   not required to adopt its final budget at the subsequent 
  2.4   hearing.  The subsequent hearing of a taxing authority must be 
  2.5   held on a date subsequent to the date of the taxing authority's 
  2.6   initial public hearing, or subsequent to the date of its 
  2.7   continuation hearing if a continuation hearing is held.  The 
  2.8   subsequent hearing may be held at a regularly scheduled board or 
  2.9   council meeting or at a special meeting scheduled for the 
  2.10  purposes of the subsequent hearing.  The subsequent hearing of a 
  2.11  taxing authority does not have to be coordinated by the county 
  2.12  auditor to prevent a conflict with an initial hearing, a 
  2.13  continuation hearing, or a subsequent hearing of any other 
  2.14  taxing authority.  All subsequent hearings must be held prior to 
  2.15  five working days after December 20 of the levy year. 
  2.16     The time and place of the subsequent hearing must be 
  2.17  announced at the initial public hearing or at the continuation 
  2.18  hearing. 
  2.19     The property tax levy certified under section 275.07 by a 
  2.20  city, county, metropolitan special taxing district, regional 
  2.21  library district, or school district must not exceed the 
  2.22  proposed levy determined under subdivision 1, except by an 
  2.23  amount up to the sum of the following amounts: 
  2.24     (1) the amount of a school district levy whose voters 
  2.25  approved a referendum to increase taxes under section 124.82, 
  2.26  subdivision 3, 124A.03, subdivision 2, 124B.03, subdivision 2, 
  2.27  or 136C.411, after the proposed levy was certified; 
  2.28     (2) the amount of a city or county levy approved by the 
  2.29  voters after the proposed levy was certified; 
  2.30     (3) the amount of a levy to pay principal and interest on 
  2.31  bonds issued or approved by the voters under section 475.58 
  2.32  after the proposed levy was certified; 
  2.33     (4) the amount of a levy to pay costs due to a natural 
  2.34  disaster occurring after the proposed levy was certified, if 
  2.35  that amount is approved by the commissioner of revenue under 
  2.36  subdivision 6a; 
  3.1      (5) the amount of a levy to pay tort judgments against a 
  3.2   taxing authority that become final after the proposed levy was 
  3.3   certified, if the amount is approved by the commissioner of 
  3.4   revenue under subdivision 6a; 
  3.5      (6) the amount of an increase in levy limits certified to 
  3.6   the taxing authority by the commissioner of education after the 
  3.7   proposed levy was certified; and 
  3.8      (7) the amount required under section 124.755. 
  3.9      At the hearing under this subdivision, the percentage 
  3.10  increase in property taxes proposed by the taxing authority, if 
  3.11  any, and the specific purposes for which property tax revenues 
  3.12  are being increased must be discussed.  At the hearing held in 
  3.13  1993 only, specific, information for previous year, current 
  3.14  year, and proposed budget year must be presented on:  
  3.15     (i) percent of total proposed budget representing total 
  3.16  compensation cost; 
  3.17     (ii) numbers of employees by general classification, and 
  3.18  whether full or part time; 
  3.19     (iii) number and budgeted expenditures for independent 
  3.20  contractors; and 
  3.21     (iv) the effect of budget increases or decreases on the 
  3.22  proposed property tax levy that separately states the job title 
  3.23  and salary of each of the two unelected employees of the taxing 
  3.24  authority who earn the two highest salaries paid by the taxing 
  3.25  authority for the current year to unelected, full-time, 
  3.26  permanent employees. 
  3.27     During the discussion, the governing body shall hear 
  3.28  comments regarding a proposed increase and explain the reasons 
  3.29  for the proposed increase.  The public shall be allowed to speak 
  3.30  and to ask questions.  At the subsequent hearing held as 
  3.31  provided in this subdivision, the governing body, other than the 
  3.32  governing body of a school district, shall adopt its final 
  3.33  property tax levy prior to adopting its final budget. 
  3.34     If the hearing is not completed on its scheduled date, the 
  3.35  taxing authority must announce, prior to adjournment of the 
  3.36  hearing, the date, time, and place for the continuation of the 
  4.1   hearing.  The continued hearing must be held at least five 
  4.2   business days but no more than 14 business days after the 
  4.3   original hearing. 
  4.4      The hearing must be held after 5:00 p.m. if scheduled on a 
  4.5   day other than Saturday.  No hearing may be held on a Sunday.  
  4.6   The governing body of a county shall hold a hearing on the 
  4.7   second Tuesday in December each year, and may hold additional 
  4.8   hearings on other dates before December 20 if necessary for the 
  4.9   convenience of county residents.  If the county needs a 
  4.10  continuation of its hearing, the continued hearing shall be held 
  4.11  on the third Tuesday in December.  If the third Tuesday in 
  4.12  December falls on December 21, the county's continuation hearing 
  4.13  shall be held on Monday, December 20.  The county auditor shall 
  4.14  provide for the coordination of hearing dates for all cities and 
  4.15  school districts within the county. 
  4.16     By August 10, each school board and the board of the 
  4.17  regional library district shall certify to the county auditors 
  4.18  of the counties in which the school district or regional library 
  4.19  district is located the dates on which it elects to hold its 
  4.20  hearings and any continuations.  If a school board or regional 
  4.21  library district does not certify the dates by August 10, the 
  4.22  auditor will assign the hearing date.  The dates elected or 
  4.23  assigned must not conflict with the county hearing dates.  The 
  4.24  Ramsey county auditor shall coordinate with the metropolitan 
  4.25  special taxing districts as defined in subdivision 3, paragraph 
  4.26  (i), a date on which the metropolitan special taxing districts 
  4.27  will hold their joint public hearing and any continuation.  The 
  4.28  metropolitan special taxing districts shall decide on mutually 
  4.29  agreeable dates for their joint public hearing and for any 
  4.30  continuation of that hearing and certify these dates to the 
  4.31  Ramsey county auditor on or before July 25.  By August 20, the 
  4.32  county auditor shall notify the clerks of the cities within the 
  4.33  county of the dates on which school districts, metropolitan 
  4.34  special taxing districts, and regional library districts have 
  4.35  elected to hold their hearings.  At the time a city certifies 
  4.36  its proposed levy under subdivision 1 it shall certify the dates 
  5.1   on which it elects to hold its hearings and any continuations.  
  5.2   The city must not select dates that conflict with the county 
  5.3   hearing dates, metropolitan special taxing district dates, or 
  5.4   with those elected by or assigned to the school districts or 
  5.5   regional library district in which the city is located. 
  5.6      The county hearing dates and the city, metropolitan special 
  5.7   taxing district, regional library district, and school district 
  5.8   hearing dates must be designated on the notices required under 
  5.9   subdivision 3.  The continuation dates need not be stated on the 
  5.10  notices.  
  5.11     This subdivision does not apply to towns and special taxing 
  5.12  districts other than regional library districts and metropolitan 
  5.13  special taxing districts. 
  5.14     Notwithstanding the requirements of this section, the 
  5.15  employer is required to meet and negotiate over employee 
  5.16  compensation as provided for in chapter 179A.  
  5.17     Sec. 2.  [EFFECTIVE DATE.] 
  5.18     Section 1 is effective for taxes levied in 1995, payable in 
  5.19  1996, and thereafter.