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Minnesota Legislature

Office of the Revisor of Statutes

SF 1443

as introduced - 91st Legislature (2019 - 2020) Posted on 03/11/2019 03:36pm

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

Current Version - as introduced

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A bill for an act
relating to natural resources; providing for funding for soil and water conservation
districts; amending Minnesota Statutes 2018, sections 103C.331, subdivision 16,
by adding a subdivision; 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 2018, section 103C.331, subdivision 16, is amended to read:


Subd. 16.

Budget.

The district board shall annually present a budget deleted text beginconsisting of an
itemized statement of district expenses
deleted text endnew text begin and work plannew text end 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 districtnew text begin, or the district
may adopt and certify a levy according to section 103C.332
new text end. deleted text beginThe amount levied shall be
collected and distributed to the district as prescribed by chapter 276.
deleted text end The amountnew text begin leviednew text end
may be spent by the district board for a district purpose authorized by law.

Sec. 2.

Minnesota Statutes 2018, section 103C.331, is amended by adding a subdivision
to read:


new text begin Subd. 21. new text end

new text begin Water resource management. new text end

new text begin The supervisors may conduct studies and
monitor soil and water resources in the district and implement programs to manage soil and
water resources.
new text end

Sec. 3.

new text begin [103C.332] DISTRICT FUNDS, LEVIES, AND CHARGES.
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.
Deposits to the fund include:
new text end

new text begin (1) any ad valorem levy under this section;
new text end

new text begin (2) revenue received from the county for operation of 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 fund must be used for administrative costs, technical assistance,
projects, and programs that are of common benefit to the district.
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. Deposits to the fund include:
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 grants 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 grants.
new text end

new text begin Subd. 3. new text end

new text begin Budget hearing. new text end

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

new text begin (b) The supervisors 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 containing part of
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. 4. new text end

new text begin Budget adoption. new text end

new text begin On or before September 15 each year, the supervisors must
adopt a budget for the next year and determine the total amount necessary to be raised to
meet the district's budget from ad valorem tax levies under this section or soil and water
management charges.
new text end

new text begin Subd. 5. new text end

new text begin Certification of 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 within 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 within the district bears to the
net tax capacity of the entire district. The maximum amount of a levy may not exceed 0.048
percent of taxable market value or $1,000,000, whichever is less.
new text end

new text begin Subd. 6. new text end

new text begin Levy. new text end

new text begin The auditor of each county in the district must add the amount of an
authorized levy made by the supervisors to the other tax levies on the property of the county
within the district for collection by the county treasurer 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. 4.

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 soil and water conservation district
may establish, as defined in the district's comprehensive plan, a soil and water management
area or areas within its territory for collecting revenues and paying the costs of programs
and projects that are consistent with the district's comprehensive plan and authorized under
section 103B.301, 103B.801, 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 soil and water conservation district may establish a soil and water
management area only by board order after public notice and hearings. The proposed order
must describe with particularity the territory or the area to be included in the soil and water
management area; the purpose of the soil and water management area; the budgeting process,
including 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 soil
and water 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 Ten days before a hearing regarding the programs and projects
implemented under this section, the supervisors must provide notice to the cities and counties
in the soil and water management area. The cities and counties receiving notice must submit
to the supervisors concerns relating to implementation of the programs or projects. The
supervisors must consider the concerns of the cities and counties in their decision.
new text end

Sec. 5.

Minnesota Statutes 2018, 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. 6.

Minnesota Statutes 2018, 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) With
respect to soil and water conservation districts, charges established under section 103C.333
for district operations and programs and projects authorized under section 103B.301,
103C.331, 103C.501, or 103C.601 may be billed and collected in a manner 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 in a manner the county board
determines or as described in paragraph (b).
new text end

new text begin (b) On or before October 15 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 in the manner 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) Any individual may appeal the charges under section 103C.635.
new text end