SF 1687

as introduced - 88th Legislature (2013 - 2014) Posted on 02/26/2014 08:25am

A bill for an act
relating to taxation; property; granting levy authority to the Carlton County
Soil and Water Conservation District; amending Minnesota Statutes 2013
Supplement, section 275.066.

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

Section 1.

Minnesota Statutes 2013 Supplement, 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) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home
under Laws 2003, First Special Session chapter 21, article 4, section 12;

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

(26) 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 deleted text begin . deleted text end new text begin ; and
new text end

new text begin (27) the Carlton County Soil and Water Conservation District under this act.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2. new text begin CARLTON COUNTY SOIL AND WATER CONSERVATION DISTRICT;
SPECIAL TAXING POWERS.
new text end

new text begin Subdivision 1. new text end

new text begin Definition. new text end

new text begin For purposes of this section, "district" means the Carlton
County Soil and Water Conservation District.
new text end

new text begin Subd. 2. new text end

new text begin Levy authority. new text end

new text begin The district may levy ad valorem property taxes on
taxable property within the area of its jurisdiction. The proceeds of the tax must be placed
in a separate account and used only for the purposes specified in subdivision 3. The
district is a special taxing district as defined by Minnesota Statutes, section 275.066, with
the power to adopt and certify a property tax levy to the county auditor, and is subject to
the requirements in Minnesota Statutes, section 275.067.
new text end

new text begin Subd. 3. new text end

new text begin Purpose; limit on levy amount. new text end

new text begin (a) The district must use the proceeds of
any tax imposed under this authority solely to pay principal, interest, and any associated
costs of obtaining and servicing a loan to finance the planning, constructing, and equipping
of an office and storage facility for the district.
new text end

new text begin (b) The maximum amount of the levy in any year may not exceed the amount
necessary, after deduction of any amount remaining from the levy imposed in prior years,
to pay 105 percent of the principal and interest due in the following calendar year and
through July 1 of the next year.
new text end

new text begin Subd. 4. new text end

new text begin Expiration. new text end

new text begin (a) The district's authority to levy taxes expires:
new text end

new text begin (1) following the final payment of principal, interest, and any associated costs of the
loan under subdivision 3, or any loan or other financing that refinanced the original loan; or
new text end

new text begin (2) if the district does not obtain the loan under subdivision 3 prior to May 1, 2017.
new text end

new text begin (b) Upon expiration of this section, any amount remaining in the account created
under subdivision 2 must be transferred to the general account of the district and used to
reduce any amount to be levied for the district by the county under Minnesota Statutes,
section 103C.331, subdivision 16, for the following year, and any subsequent years, until
the amount remaining is exhausted.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following compliance by
the Carlton County Soil and Water Conservation District board with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end