Minnesota Session Laws - 1983, Regular Session

  

                         Laws of Minnesota 1983 

                        CHAPTER 184--H.F.No. 403
           An act relating to taxation; providing a special levy 
          for operating costs of a county jail; amending 
          Minnesota Statutes 1982, section 275.50, subdivision 5.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1982, section 275.50, 
subdivision 5, is amended to read: 
    Subd. 5.  Notwithstanding any other law to the contrary for 
taxes levied in 1982 payable in 1983 and subsequent years, 
"special levies" means those portions of ad valorem taxes levied 
by governmental subdivisions to: 
     (a) satisfy judgments rendered against the governmental 
subdivision by a court of competent jurisdiction in any tort 
action, or to pay the costs of settlements out of court against 
the governmental subdivision in a tort action when substantiated 
by a stipulation for the dismissal of the action filed with the 
court of competent jurisdiction and signed by both the plaintiff 
and the legal representative of the governmental subdivision, 
but only to the extent of the increase in levy for such 
judgments and out of court settlements over levy year 1970, 
taxes payable in 1971; 
     (b) pay the costs of complying with any written lawful 
order initially issued prior to January 1, 1977 by the state of 
Minnesota, or the United States, or any agency or subdivision 
thereof, which is authorized by law, statute, special act or 
ordinance and is enforceable in a court of competent 
jurisdiction, or any stipulation agreement or permit for 
treatment works or disposal system for pollution abatement in 
lieu of a lawful order signed by the governmental subdivision 
and the state of Minnesota, or the United States, or any agency 
or subdivision thereof which is enforceable in a court of 
competent jurisdiction.  The commissioner of revenue shall in 
consultation with other state departments and agencies, develop 
a suggested form for use by the state of Minnesota, its agencies 
and subdivisions in issuing orders pursuant to this subdivision; 
     (c) pay the costs to a governmental subdivision for their 
minimum required share of any program otherwise authorized by 
law for which matching funds have been appropriated by the state 
of Minnesota or the United States, excluding the administrative 
costs of public assistance programs, to the extent of the 
increase in levy for the taxes payable year 1983 and subsequent 
years over the amount levied for the local share of the program 
for the taxes payable year 1971.  This clause shall apply only 
to those programs or projects for which matching funds have been 
designated by the state of Minnesota or the United States on or 
before September 1, of the previous year and only when the 
receipt of these matching funds is contingent upon the 
initiation or implementation of the project or program during 
the year in which the taxes are payable or those programs or 
projects approved by the commissioner; 
     (d) pay the costs not reimbursed by the state or federal 
government, of payments made to or on behalf of recipients of 
aid under any public assistance program authorized by law, and 
the costs of purchase or delivery of social services.  Except 
for the costs of general assistance medical care under section 
256D.03 and the costs of hospital care pursuant to section 
261.21, the aggregate amounts levied pursuant to this clause are 
subject to a maximum increase of 18 percent over the amount 
levied for these purposes in the previous year; 
     (e) pay the costs of principal and interest on bonded 
indebtedness, or, effective for taxes levied in 1973 and years 
thereafter, to reimburse for the amount of liquor store revenues 
used to pay the principal and interest due in the year preceding 
the year for which the levy limit is calculated on municipal 
liquor store bonds; 
     (f) pay the costs of principal and interest on certificates 
of indebtedness, except tax anticipation or aid anticipation 
certificates of indebtedness, issued for any corporate purpose 
except current expenses or funding an insufficiency in receipts 
from taxes or other sources or funding extraordinary 
expenditures resulting from a public emergency; 
     (g) fund the payments made to the Minnesota state armory 
building commission pursuant to section 193.145, subdivision 2, 
to retire the principal and interest on armory construction 
bonds; 
     (h) provide for the bonded indebtedness portion of payments 
made to another political subdivision of the state of Minnesota; 
     (i) pay the amounts required to compensate for a decrease 
in manufactured homes property tax receipts to the extent that 
the governmental subdivision's portion of the total levy in the 
current levy year, pursuant to section 273.13, subdivision 3, as 
amended, is less than the distribution of the manufactured homes 
tax to the governmental subdivision pursuant to section 273.13, 
subdivision 3, in calendar year 1971; 
     (j) pay the amounts required, in accordance with section 
275.075, to correct for a county auditor's error of omission in 
levy year 1971 or a subsequent levy year, but only to the extent 
that when added to the preceding year's levy it is not in excess 
of an applicable statutory, special law or charter limitation, 
or the limitation imposed on the governmental subdivision by 
sections 275.50 to 275.56 in the preceding levy year; 
     (k) pay amounts required to correct for an error of 
omission in the levy certified to the appropriate county auditor 
or auditors by the governing body of a city or town with 
statutory city powers in a levy year, but only to the extent 
that when added to the preceding year's levy it is not in excess 
of an applicable statutory, special law or charter limitation, 
or the limitation imposed on the governmental subdivision by 
sections 275.50 to 275.56 in the preceding levy year; 
     (l) pay the increased cost of municipal services as the 
result of an annexation or consolidation ordered by the 
Minnesota municipal board in levy year 1971 or a subsequent levy 
year, but only to the extent and for the levy years as provided 
by the board in its order pursuant to section 414.01, 
subdivision 15.  Special levies authorized by the board shall 
not exceed 50 percent of the levy limit base of the governmental 
subdivision and may not be in effect for more than three years 
after the board's order; 
     (m) pay the increased costs of municipal services provided 
to new private industrial and nonresidential commercial 
development, to the extent that the extension of such services 
are not paid for through bonded indebtedness or special 
assessments, and not to exceed the amount determined as 
follows.  The governmental subdivision may calculate the 
aggregate of: 
     (1) The increased expenditures necessary in preparation for 
the delivering of municipal services to new private industrial 
and nonresidential commercial development, but limited to one 
year's expenditures one time for each such development; 
     (2) The amount determined by dividing the overall levy 
limitation established pursuant to sections 275.50 to 275.56, 
and exclusive of special levies and special assessments, by the 
total taxable value of the governmental subdivision, and then 
multiplying this quotient times the total increase in assessed 
value of private industrial and nonresidential commercial 
development within the governmental subdivision.  For the 
purpose of this clause, the increase in the assessed value of 
private industrial and nonresidential commercial development is 
calculated as the increase in assessed value over the assessed 
value of the real estate parcels subject to such private 
development as most recently determined before the building 
permit was issued.  In the fourth levy year subsequent to the 
levy year in which the building permit was issued, the increase 
in assessed value of the real estate parcels subject to such 
private development shall no longer be included in determining 
the special levy. 
     The aggregate of the foregoing amounts, less any costs of 
extending municipal services to new private industrial and 
nonresidential commercial development which are paid by bonded 
indebtedness or special assessments, equals the maximum amount 
that may be levied as a "special levy" for the increased costs 
of municipal services provided to new private industrial and 
nonresidential commercial development.  In the levy year 
following the levy year in which the special levy made pursuant 
to this clause is discontinued, one-half of the amount of that 
special levy made in the preceding year shall be added to the 
permanent levy base of the governmental subdivision; 
     (n) recover a loss or refunds in tax receipts incurred in 
nonspecial levy funds resulting from abatements or court action 
in the previous year pursuant to section 275.48; 
     (o) pay amounts required by law to be paid to pay the 
interest on and to reduce the unfunded accrued liability of 
public pension funds in accordance with the actuarial standards 
and guidelines specified in sections 356.215 and 356.216 reduced 
for levy year 1977 and subsequent years by 106 percent of the 
amount levied for that purpose in 1976, payable in 1977.  For 
the purpose of this special levy, the estimated receipts 
expected from the state of Minnesota pursuant to sections 69.011 
to 69.031 or any other state aid expressly intended for the 
support of public pension funds shall be considered as a 
deduction in determining the required levy for the normal costs 
of the public pension funds.  No amount of these aids shall be 
considered as a deduction in determining the governmental 
subdivision's required levy for the reduction of the unfunded 
accrued liability of public pension funds; 
     (p) the amounts allowed under section 174.27 to establish 
and administer a commuter van program; 
     (q) pay the costs of financial assistance to local 
governmental units and certain administrative, engineering, and 
legal expenses pursuant to Laws 1979, chapter 253, section 3; 
     (r) compensate for revenue lost as a result of abatements 
or court action pursuant to sections 270.07, 270.17 or 278.01 
due to a reassessment ordered by the commissioner of revenue 
pursuant to section 270.16; 
    (s) pay the total operating cost of a county jail as 
authorized in section 641.01.  If the county government utilizes 
this special levy, then any amount levied by the county 
government in the previous year for operating its county jail 
and included in its previous year's levy limitation computed 
pursuant to section 275.51 shall be deducted from the current 
levy limitation.  
    Sec. 2.  [EFFECTIVE DATE.] 
    Section 1 is effective for taxes levied in 1983 and 
thereafter, payable in 1984 and thereafter. 
    Approved May 19, 1983