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Minnesota Legislature

Office of the Revisor of Statutes

SF 2361

as introduced - 90th Legislature (2017 - 2018) Posted on 03/23/2018 02:53pm

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to natural resources; modifying soil and water conservation district
provisions; authorizing tax levies for and charges by soil and water conservation
districts; amending Minnesota Statutes 2016, sections 103C.331, subdivision 16;
275.066; 444.075, by adding a subdivision; proposing coding for new law in
Minnesota Statutes, chapter 103C.

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

Section 1.

Minnesota Statutes 2016, section 103C.331, subdivision 16, is amended to read:


Subd. 16.

Budget.

deleted text begin The district board shall annually present a budget consisting of an
itemized statement of district expenses for the ensuing calendar year to the boards of county
commissioners of the counties in which the district is located. The county boards may levy
an annual tax on all taxable real property in the district for the amount that the boards
determine is necessary to meet the requirements of the district. The amount levied shall be
collected and distributed to the district as prescribed by chapter 276. The amount may be
spent by the district board for a district purpose authorized by law.
deleted text end new text begin (a) Annual taxes on all
taxable real property in the district may be levied in an amount necessary to meet the
requirements of the district and may be spent by the district board for a district purpose
authorized by law.
new text end

new text begin (b) The district may adopt and certify a levy according to section 103C.332.
new text end

new text begin (c) The boards of county commissioners of the counties in which the district is located
may levy an annual tax after receiving a presentation by the district consisting of a work
plan and budget for the ensuing calendar year.
new text end

Sec. 2.

new text begin [103C.332] BUDGET; DISTRICT FUNDS AND LEVIES.
new text end

new text begin Subdivision 1. new text end

new text begin District operations fund. new text end

new text begin (a) A district must create an operations fund
consisting of:
new text end

new text begin (1) an ad valorem tax levy;
new text end

new text begin (2) revenue received from the county for operating the district under section 103C.331,
subdivision 16; and
new text end

new text begin (3) revenue collected from charges associated with establishing a soil and water
management area under section 103C.333.
new text end

new text begin (b) The money in the operations fund must be used for administrative costs, technical
assistance, projects, and programs that benefit the district as a whole.
new text end

new text begin Subd. 2. new text end

new text begin Soil and water management fund. new text end

new text begin A district may create a soil and water
management fund or funds for implementing special projects and programs or to match
funds from outside sources. Management funds consist of:
new text end

new text begin (1) charges levied or to be levied against real property in one or more soil and water
management areas, established under section 103C.333, for implementing special projects
and programs of the district or to match funds authorized by the district board; and
new text end

new text begin (2) revenue received from a county, state, or federal agency for implementing special
projects and programs of the district or to match funds.
new text end

new text begin Subd. 3. new text end

new text begin Budget adoption. new text end

new text begin On or before September 15 of each year, the district board
must adopt a budget for the next year and decide on the total amount necessary to be raised
from ad valorem tax levies to meet the district's budget.
new text end

new text begin Subd. 4. new text end

new text begin Budget hearing. new text end

new text begin (a) Before adopting a budget, the district board must hold a
public hearing on the proposed budget.
new text end

new text begin (b) The district board must publish a notice of the hearing with a summary of the proposed
budget in one or more newspapers of general circulation in each county in the district. The
notice and summary must be published once each week for two successive weeks before
the hearing. The last publication must be at least two days before the hearing.
new text end

new text begin Subd. 5. new text end

new text begin Certifying levy to auditor. new text end

new text begin After adopting the budget and no later than
September 15, the district must certify to the auditor of each county in the district the county's
share of an authorized tax, which is an amount bearing the same proportion to the total tax
levy as the net tax capacity of the area of the county in the district bears to the net tax
capacity of the entire district.
new text end

new text begin Subd. 6. new text end

new text begin Levy. new text end

new text begin Section 275.067 applies to levies authorized by this section. The auditor
of each county in the district must add the amount of an authorized levy made by the district
board to the other tax levies on the property of the county in the district for the county
treasurer to collect with other taxes. The county treasurer must make settlement of the taxes
collected with the treasurer of the district in the same manner as other taxes are distributed
to the other political subdivisions.
new text end

Sec. 3.

new text begin [103C.333] SOIL AND WATER MANAGEMENT AREA.
new text end

new text begin Subdivision 1. new text end

new text begin Soil and water management area. new text end

new text begin A district may establish, consistent
with the district's comprehensive plan, a soil and water management area or areas in the
district's territory for collecting revenues and paying costs of programs and projects that are
consistent with the district's comprehensive plan and authorized under sections 103B.301
to 103B.355, 103C.331, 103C.501, or 103C.601.
new text end

new text begin Subd. 2. new text end

new text begin Procedure. new text end

new text begin A district may establish a soil and water management area only by
order of the district board after public notice and hearings. The proposed order must describe
the territory to be included in the soil and water management area; the purpose of the soil
and water management area; the budgeting process, including the public notice and hearing
that will be used to set the amount of the necessary charges each year; the methods used to
determine charges; and the length of time the management area will remain in force. After
adoption, the order must be filed with the county auditor and county recorder. The soil and
water management area may be dissolved by the procedure prescribed for establishing the
soil and water management area.
new text end

new text begin Subd. 3. new text end

new text begin Notification. new text end

new text begin The district board must, ten days before a hearing regarding the
programs and projects implemented under this section, provide notice to the cities and
counties in the soil and water management area. The cities and counties receiving notice
must submit to the district board concerns relating to implementing the programs or projects.
The district board must consider the concerns of the cities and counties in the board's
decision.
new text end

Sec. 4.

Minnesota Statutes 2016, 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;

new text begin (24) soil and water conservation districts under chapter 103C;
new text end

deleted text begin (24)deleted text endnew text begin (25)new text end Southern 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. 5.

Minnesota Statutes 2016, section 444.075, is amended by adding a subdivision to
read:


new text begin Subd. 2b. new text end

new text begin Collection of charges by soil and water conservation districts. new text end

new text begin (a) Charges
established by a soil and water conservation district under section 103C.333 for district
operations and programs and projects authorized under sections 103B.301 to 103B.355,
103C.331, 103C.501, or 103C.601 may be billed and collected as the district determines,
including certification to the counties with territory in the district for collection by the
counties. A county may bill and collect the charges as the county board determines or as
described in paragraph (b).
new text end

new text begin (b) On or before October 15 in each year, the district or county board may certify to the
county auditor all unpaid outstanding charges and a description of the lands against which
the charges arose. The county auditor must extend the charges with interest not to exceed
the interest rate provided for in section 279.03, subdivision 1, upon the tax rolls of the county
for the taxes of the year in which the charge is filed. For each year ending October 15, the
charge with interest must be carried into the tax becoming due and payable in January of
the following year and must be enforced and collected as provided for enforcing and
collecting real property taxes. The charges, if not paid, become delinquent and subject to
the same penalties and the same rate of interest as real property taxes.
new text end

new text begin (c) An individual may appeal the charges according to section 103C.635.
new text end