Office of the Revisor of Statutes
Minnesota Session Laws - 1988, Regular Session
Key: (1) language to be deleted (2) new language
Laws of Minnesota 1988
CHAPTER 486-H.F.No. 2029
An act relating to education; modifying provisions
related to general education revenue and foundation
revenue; correcting erroneous and obsolete references
and text; providing instructions to the revisor;
making miscellaneous corrections to statutes and other
laws; amending Minnesota Statutes 1986, sections 3.866;
120.17, subdivisions 6 and 7; 120.181; 120.80,
subdivision 1; 121.151; 121.904, subdivision 5;
121.931, subdivision 5; 122.45, subdivision 3a;
122.531, subdivisions 1 and 6; 123.32, subdivision 29;
123.3514, subdivision 6; 123.933, subdivision 3;
124.15, subdivisions 5 and 6; 124.18, subdivision 2,
and by adding a subdivision; 124.19, subdivisions 1,
3, and 6; 124.274, subdivision 1; 124.32, subdivisions
4 and 6; 124A.02, subdivision 21; 124A.03, subdivision
2; 124A.034, subdivisions 1 and 1b; 124A.035,
subdivisions 2 and 4; 124A.036, subdivisions 1 and 2;
126.70, subdivision 2; 129B.40, subdivision 1;
273.138, subdivision 6; 275.125, subdivision 1;
275.128; 298.39; and 475.61, subdivision 4; Minnesota
Statutes 1987 Supplement, sections 120.17,
subdivisions 5a and 7a; 121.912, subdivision 1;
123.3515, subdivision 9; 124.01, subdivision 1;
124.14, subdivision 7; 124.155, subdivision 2; 124.17,
subdivisions 1 and 1b; 124.195, subdivisions 8 and 9;
124.217, subdivision 1; 124.223; 124.225, subdivisions
1 and 4b; 124.245, subdivision 3b; 124.271,
subdivision 7; 124.2711, subdivision 1; 124.32,
subdivisions 1c, 1d, and 5; 124A.02, subdivisions 8
and 16; 124A.032; 124A.035, subdivision 5; 124A.22,
subdivision 1, and by adding subdivisions; 124A.23,
subdivisions 2, 3, 4, and by adding a subdivision;
124A.24; 124A.26, subdivision 2; 124A.27, subdivisions
7 and 10; 124A.30; 126.23; 126.661, subdivision 1;
126.666, subdivision 1; 126.70, subdivision 2a;
129B.11, subdivision 1; 129B.39; 129B.55, subdivision
2; 136D.27; 136D.74, subdivision 2; 136D.87; 275.125,
subdivisions 5e, 6e, 8c, 9, 9b, and 15; and 298.28,
subdivision 4; Laws 1987, chapter 398, article 1,
section 25, subdivision 3; article 1, section 26,
subdivision 2; article 7, section 40, subdivision 4;
article 8, section 39, subdivision 2; and article 8,
section 44, subdivision 5; repealing Minnesota
Statutes 1986, sections 121.904, subdivision 7;
122.531, subdivision 8; 124.245, subdivision 4; and
124A.031, subdivision 3; Minnesota Statutes 1987
Supplement, sections 121.904, subdivision 11b;
124A.02, subdivision 5a; 124A.03, subdivision 3a; and
124A.25.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. Minnesota Statutes 1986, section 3.866, is
amended to read:
3.866 [SCHOOL DISTRICT REVENUE STUDY.]
The legislative commission on public education is
encouraged to conduct a study of school district foundation and
retirement general education revenue. The study may address at
least the following topics:
(1) alternative means of funding school district retirement
costs, including means of funding retirement costs through the
foundation revenue formulas;
(2) the financial constraints and costs faced by districts
with highly educated and experienced staff, the adequacy of the
current training and experience allowance and revenue in tiers
two through five in recognizing these constraints and costs, and
the impact of the training and experience allowance revenue on
program differences among districts and on incentives for
district personnel decisions;
(3) the financial constraints and costs faced by small and
isolated districts, and the adequacy of the current sparsity
allowance revenue in recognizing these constraints and costs;
(4) an analysis of the financial constraints and costs
faced by districts with low salaries, and the need for
additional revenue to enable such districts to raise salaries;
(5) an analysis of the financial constraints and costs
faced by districts with declining enrollments, and the need for
additional revenue in such districts;
(6) an analysis of the financial constraints and costs
faced by districts with large concentrations of low-income and
disadvantaged pupils, the adequacy of the current AFDC pupil
unit formula in providing compensatory education revenue in
these districts, and possible alternative formulas for education
overburden revenue;
(7) differences in the average costs of educating
elementary and secondary pupils, and the adequacy of the current
pupil unit weightings in addressing these differences;
(8) trends in the degree of equalization of school district
revenues and tax rates;
(9) the relationship of the basic formula allowance and
foundation general education revenue to school district
operating expenditures;
(10) the adequacy of unappropriated balances in school
district operating funds, including the implications of fund
balances regarding the revenue needs of school districts;
(11) the advantages, disadvantages, and cost implications
of program-based funding; and
(12) means to simplify and improve understanding of school
district funding formulas and laws.
The department of finance and the department of education
shall provide assistance to the commission upon request.
Sec. 2. Minnesota Statutes 1987 Supplement, section
120.17, subdivision 5a, is amended to read:
Subd. 5a. [SUMMER PROGRAMS.] A district may provide summer
programs for handicapped children living within the district and
nonresident children temporarily placed in the district pursuant
to subdivision 6 or 7. Prior to March 31 or 30 days after the
handicapped child is placed in the district, whichever is later,
the providing district shall give notice to the district of
residence of any nonresident children temporarily placed in the
district pursuant to subdivision 6 or 7, of its intention to
provide these programs. Notwithstanding any contrary provisions
in subdivisions 6 and 7, the school district providing the
special instruction and services shall apply for special
education aid for the summer program. For the purposes of
computing the summer program revenue allowance as provided in
section 124A.033, pupils enrolled in these programs shall be
counted by the district of residence and not by the district
providing the programs. The unreimbursed actual cost of
providing the program for nonresident handicapped children,
including the cost of board and lodging, may be billed to the
district of the child's residence and shall be paid by the
resident district. Transportation costs shall be paid by the
district responsible for providing transportation pursuant to
subdivision 6 or 7 and transportation aid shall be paid to that
district.
Sec. 3. Minnesota Statutes 1986, section 120.17,
subdivision 6, is amended to read:
Subd. 6. [PLACEMENT IN ANOTHER DISTRICT; RESPONSIBILITY.]
The responsibility for special instruction and services for a
handicapped child temporarily placed in another district for
care and treatment shall be determined in the following manner:
(a) The school district of residence of a child shall be
the district in which the child's parent resides, if living, or
the child's guardian, or the district designated by the
commissioner of education if neither parent nor guardian is
living within the state.
(b) When a child is temporarily placed for care and
treatment in a day program located in another district and the
child continues to live within the district of residence during
the care and treatment, the district of residence is responsible
for providing transportation and an appropriate educational
program for the child. The district may provide the educational
program at a school within the district of residence, at the
child's residence, or in the district in which the day treatment
center is located by paying tuition to that district.
(c) When a child is temporarily placed in a residential
program for care and treatment, the nonresident district in
which the child is placed is responsible for providing an
appropriate educational program for the child and necessary
transportation within the district while the child is attending
the educational program; and shall bill the district of the
child's residence for the actual cost of providing the program,
as outlined in subdivision 4, except that the board, lodging,
and treatment costs incurred in behalf of a handicapped child
placed outside of the school district of residence by the
commissioner of human services or the commissioner of
corrections or their agents, for reasons other than for making
provision for the child's special educational needs shall not
become the responsibility of either the district providing the
instruction or the district of the child's residence.
(d) The district of residence shall pay tuition and other
program costs, not including transportation costs, to the
district providing the instruction and services. The district
of residence may claim foundation general education aid for the
child as provided by law. Transportation costs shall be paid by
the district responsible for providing the transportation and
the state shall pay transportation aid to that district.
Sec. 4. Minnesota Statutes 1986, section 120.17,
subdivision 7, is amended to read:
Subd. 7. [PLACEMENT IN STATE INSTITUTION; RESPONSIBILITY.]
Responsibility for special instruction and services for a
handicapped child placed in a state institution on a temporary
basis shall be determined in the following manner:
(a) The legal residence of such child shall be the school
district in which the child's parent resides, if living, or the
child's guardian;
(b) When the educational needs of such child can be met
through the institutional program, the costs for such
instruction shall be paid by the department to which the
institution is assigned;
(c) When it is determined that such child can benefit from
public school enrollment, provision for such instruction shall
be made in the following manner:
(1) Determination of eligibility for special instruction
and services shall be made by the commissioner of education and
the commissioner of the department responsible for the
institution;
(2) The school district where the institution is located
shall be responsible for providing transportation and an
appropriate educational program for the child and shall make a
tuition charge to the child's district of residence for the
actual cost of providing the program;
(3) The district of the child's residence shall pay the
tuition and other program costs excluding transportation costs
and may claim foundation general education aid for the child.
Transportation costs shall be paid by the district where the
institution is located and the state shall pay transportation
aid to that district.
Sec. 5. Minnesota Statutes 1987 Supplement, section
120.17, subdivision 7a, is amended to read:
Subd. 7a. [ATTENDANCE AT SCHOOL FOR THE HANDICAPPED.]
Responsibility for special instruction and services for a
visually disabled or hearing impaired child attending the
Minnesota state academy for the deaf or the Minnesota state
academy for the blind shall be determined in the following
manner:
(a) The legal residence of the child shall be the school
district in which the child's parent or guardian resides.
(b) When it is determined pursuant to section 128A.05,
subdivision 1 or 2 that the child is entitled to attend either
school, the state board shall provide the appropriate
educational program for the child. The state board shall make a
tuition charge to the child's district of residence for the
actual cost of providing the program; provided, however, that
effective for the 1983-1984 school year and thereafter,. The
amount of tuition charged shall not exceed the sum of $1,000
plus the foundation aid formula allowance basic revenue of the
district for that child, for an entire school year, or a
prorated amount based on the portion of the school year for
which the child is a resident of the district or is actually in
membership for the amount of time the child is in the program.
For purposes of this subdivision, "foundation aid formula
allowance" shall have "basic revenue" has the meaning attributed
to given it in section 124.32, subdivision 1a 124A.22,
subdivision 2. The district of the child's residence shall pay
the tuition and may claim foundation general education aid for
the child. The district of the child's residence shall not
receive aid pursuant to section 124.32, subdivision 5, for
tuition paid pursuant to this subdivision. All tuition received
by the state board shall be deposited in the state treasury.
(c) When it is determined that the child can benefit from
public school enrollment but that the child should also remain
in attendance at the applicable school, the school district
where the institution is located shall provide an appropriate
educational program for the child and shall make a tuition
charge to the state board for the actual cost of providing the
program, less any amount of aid received pursuant to section
124.32. The state board shall pay the tuition and other program
costs including the unreimbursed transportation costs. Aids for
handicapped children shall be paid to the district providing the
special instruction and services. Special transportation shall
be provided by the district providing the educational program
and the state shall reimburse such district within the limits
provided by law.
(d) Notwithstanding the provisions of clauses (b) and (c),
the state board may agree to make a tuition charge for less than
the amount specified in clause (b) for pupils attending the
applicable school who are residents of the district where the
institution is located and who do not board at the institution,
if that district agrees to make a tuition charge to the state
board for less than the amount specified in clause (c) for
providing appropriate educational programs to pupils attending
the applicable school.
(e) Notwithstanding the provisions of clauses (b) and (c),
the state board may agree to supply staff from the Minnesota
state academy for the deaf and the Minnesota state academy for
the blind to participate in the programs provided by the
district where the institutions are located when the programs
are provided to students in attendance at the state schools.
Sec. 6. Minnesota Statutes 1986, section 120.181, is
amended to read:
120.181 [TEMPORARY PLACEMENTS FOR CARE AND TREATMENT OF
NONHANDICAPPED PUPILS.]
The responsibility for providing instruction and
transportation for a nonhandicapped pupil who has a short-term
or temporary physical or emotional illness or disability, as
determined by the standards of the state board, and who is
temporarily placed for care and treatment for that illness or
disability, shall be determined in the following manner:
(a) The school district of residence of the pupil shall be
the district in which the pupil's parent or guardian resides or
the district designated by the commissioner of education if
neither parent nor guardian is living within the state.
(b) Prior to the placement of a pupil for care and
treatment, the district of residence shall be notified and
provided an opportunity to participate in the placement
decision. When an immediate emergency placement is necessary
and time does not permit resident district participation in the
placement decision, the district in which the pupil is
temporarily placed, if different from the district of residence,
shall notify the district of residence of the emergency
placement within 15 days of the placement.
(c) When a nonhandicapped pupil is temporarily placed for
care and treatment in a day program and the pupil continues to
live within the district of residence during the care and
treatment, the district of residence shall provide instruction
and necessary transportation for the pupil. The district may
provide the instruction at a school within the district of
residence, at the pupil's residence, or in the case of a
placement outside of the resident district, in the district in
which the day treatment program is located by paying tuition to
that district.
(d) When a nonhandicapped pupil is temporarily placed in a
residential program for care and treatment, the district in
which the pupil is placed shall provide instruction for the
pupil and necessary transportation within that district while
the pupil is receiving instruction, and in the case of a
placement outside of the district of residence, the nonresident
district shall bill the district of residence for the actual
cost of providing the instruction, excluding transportation
costs.
(e) The district of residence shall receive foundation
general education aid for the pupil and pay tuition and other
instructional costs, excluding transportation costs, to the
district providing the instruction. Transportation costs shall
be paid by the district providing the transportation and the
state shall pay transportation aid to that district. For
purposes of computing state transportation aid, pupils governed
by this subdivision shall be included in the handicapped
transportation category.
Sec. 7. Minnesota Statutes 1986, section 120.80,
subdivision 1, is amended to read:
Subdivision 1. Notwithstanding any law to the contrary,
any secondary school student who has completed all required
courses may, with the approval of the student, the student's
parent or guardian, and local school officials, graduate prior
to the completion of the school year. All aid which such
student, had the student not graduated, would have earned for
the district pursuant to section 124A.02, plus that portion of
the amount raised by the local tax levy which results from such
transitional year students shall continue to be earned by the
district General education revenue attributable to the student
must be paid as though the student was in attendance for the
entire year.
Sec. 8. Minnesota Statutes 1986, section 121.151, is
amended to read:
121.151 [STANDARDS FOR REMOVAL OF HAZARDOUS SUBSTANCES.]
Prior to using the revenue obtained according to sections
123.36, subdivision 13, 124.244, 124.245, subdivisions 2 and 3,
and 275.125, subdivisions 11b and subdivision 11c, a school
district shall obtain approval from the department of education
for its method of removal or encapsulation of asbestos or
cleanup or disposal of polychlorinated biphenyls. The
department of education shall consult with the pollution control
agency, health department, environmental protection agency, or
other appropriate governmental agency in approving or
disapproving a district's method. If the pollution control
agency or other appropriate governmental agency adopts rules
establishing standards for asbestos removal or encapsulation or
cleanup or disposal of polychlorinated biphenyls, the department
of education shall approve only those district methods which are
in compliance with the adopted rules.
Sec. 9. Minnesota Statutes 1986, section 121.904,
subdivision 5, is amended to read:
Subd. 5. Foundation General education aid, and endowment
fund apportionment, and guarantee aid shall be recognized as
revenue of the fiscal year for which the aids are designated by
statute.
Sec. 10. Minnesota Statutes 1987 Supplement, section
121.912, subdivision 1, is amended to read:
Subdivision 1. [LIMITATIONS.] Except as provided in this
subdivision, sections 121.9121, 123.36, 475.61, and 475.65, a
school district may not permanently transfer money from (1) an
operating fund to a nonoperating fund; (2) a nonoperating fund
to another nonoperating fund; or (3) a nonoperating fund to an
operating fund. Permanent transfers may be made from any fund
to any other fund to correct for prior fiscal years' errors
discovered after the books have been closed for that year.
Permanent transfers may be made from the general fund to any
other operating funds if the resources of the other fund are not
adequate to finance approved expenditures from that other fund.
Permanent transfers may also be made from the general fund to
eliminate deficits in another fund when that other fund is being
discontinued. When a district discontinues operation of a
district-owned bus fleet or a substantial portion of a fleet,
permanent transfers may be made from the fund balance account
entitled "pupil transportation fund appropriated for bus
purchases" to the capital expenditure fund, with the approval of
the commissioner. The levy authorized pursuant to section
275.125, subdivision 11a 124.244, shall be reduced by an amount
equal to the amount transferred. Any school district may
transfer any amount from the unappropriated fund balance account
in its transportation fund to any other operating fund or to the
appropriated fund balance account for bus purchases in its
transportation fund.
Sec. 11. Minnesota Statutes 1986, section 121.931,
subdivision 5, is amended to read:
Subd. 5. [SOFTWARE DEVELOPMENT.] The state board, with the
advice of the ESV computer council, shall provide for the
development of applications software for ESV-IS and SDE-IS. The
state board may provide state or federal funds for the
development of software for an alternative management
information system only if it determines that this system may
have statewide applicability. Notwithstanding the foregoing,
the state board may, for innovative projects involving computers
, approve grants to districts pursuant to section 129B.04, Title
IV of the Elementary and Secondary Education Act of 1965 as
amended, or any other appropriate statute.
Sec. 12. Minnesota Statutes 1986, section 122.45,
subdivision 3a, is amended to read:
Subd. 3a. (a) Liabilities of a dissolved district existing
at the time of the attachment other than bonded debt within the
purview of subdivision 2 shall be obligations of the
consolidated district after attachment (in the amount and kind
determined by the commissioner according to subdivision 1, where
a dissolved district is divided), for the payment of which the
consolidated district has a right to reimbursement by special
levy or levies. The amount of reimbursement will be equal to
the liabilities of the dissolved district for which the
consolidated district is obligated less the aggregate of the
following which has been or will be received by the consolidated
district at or after the time of attachment from or as a result
of the dissolution and attachment of the dissolved district:
(1) All taxes inuring to the consolidating district upon
levies made by the dissolved district;
(2) All cash, bank accounts, investments, and other current
assets;
(3) Earned state aids of the dissolved districts;
(4) Returns from the sale of property of the dissolved
district.
(b) The amount of such special levy so computed shall be
certified to the county auditor with the other tax requirements
of the consolidated district but separately stated and
identified. The auditor shall add the amount of special levy so
certified to the school rate for the territory in the
consolidated district which came from the dissolved district and
include it in the levy on the taxable property in that
territory; provided, the county auditor shall not spread more of
the amount certified for special levy in any year than will
amount to 20 percent of the school levy without the special
levy, leaving the remaining part of the certified amount for
levy in successive years without further certification. Any
amount of reimbursement to which it is entitled omitted by the
consolidated district from its initial certification for special
levy may be certified in a subsequent year for levy in the same
manner as the levy upon initial certification.
The levy authorized by this subdivision shall be in
addition to those otherwise authorized by sections 124A.03,
124A.06, subdivision 3a, 124A.08, subdivision 3a, 124A.10,
subdivision 3a, 124A.12, subdivision 3a, 124A.14, subdivision
5a, and 275.125 for a school district.
Sec. 13. Minnesota Statutes 1986, section 122.531,
subdivision 1, is amended to read:
Subdivision 1. [DEFINITIONS.] For purposes of this
section, the terms defined in sections 124.01, 124A.02, 124A.03,
124A.06, subdivision 3a, 124A.08, subdivision 3a, 124A.10,
subdivision 3a, 124A.12, subdivision 3a, 124A.14, subdivision
5a, and 275.125 shall have the meanings ascribed to them in
those sections The terms defined in chapters 124 and 124A and in
section 275.125 have the same meaning when they are used in this
section, unless otherwise clearly indicated.
Sec. 14. Minnesota Statutes 1986, section 122.531,
subdivision 6, is amended to read:
Subd. 6. [AID DEDUCTIONS.] (1) For purposes of determining
deductions from foundation general education aid pursuant to
section 124A.035, subdivision 1, of, if any, required by section
124A.23, subdivision 4, for a district newly created through
consolidation or enlarged through the dissolution of a district
and its attachment to one or more other districts, in the year
when the consolidation or dissolution and attachment becomes
effective, there shall be used in lieu of the ratio of the
district's actual levy to its permitted levy in the applicable
year, the quotient obtained by dividing:
(a) the sum of the products derived for each component
district by multiplying the component district's actual levy in
the applicable year pursuant to the applicable subdivision,
times the ratio of the amount of the adjusted assessed valuation
of the property from the component district which that is
included in the new district to the total amount of the adjusted
assessed valuation of the new district; by
(b) the sum of the products derived for each component
district by multiplying the component district's permitted levy
in the applicable year pursuant to the applicable subdivision,
times the ratio of the amount of the adjusted assessed valuation
of the property from the component district which that is
included in the new district to the total amount of the adjusted
assessed valuation of the new district.
Sec. 15. Minnesota Statutes 1986, section 123.32,
subdivision 29, is amended to read:
Subd. 29. [REQUIREMENTS FOR PETITIONS.] Any petition to a
school board authorized in this section or sections 124A.03,
124A.06, subdivision 3a, 124A.08, subdivision 3a, 124A.10,
subdivision 3a, 124A.12, subdivision 3a, 124A.14, subdivision
5a, and 275.125 or by any other law which that requires the
board to submit an issue to referendum or election shall meet
the following requirements to be valid.
(1) Each page of the petition shall contain a heading at
its top which specifies the particular action the board is being
petitioned to take. The signatures on any page which does not
contain such a heading shall all be invalidated. All pages of
the petition shall be assembled and filed with the board as a
single instrument.
(2) Each page of the petition shall contain an
authentication signed by the circulator of the petition
specifying as follows:
I personally have circulated this page of the petition, all
signatures were made in my presence, I believe that the signers
signed their own names and that each person who has signed is
eligible to vote in a school district election according to
Minnesota Statutes, section 123.32.
Signed: ................................ Signature of
Petition Circulator
Date: .................................
The signatures on any page which does not contain such an
authentication shall all be invalidated.
(3) Signers of the petition shall personally sign their
own names in ink or indelible pencil and shall indicate after
the name the place of residence by street and number, or other
description sufficient to identify the place. Except as
provided in clause (4) of this subdivision, any signature which
does not meet these requirements shall be invalidated.
(4) Individuals who are unable to write their names shall
be required to make their marks on the petition. The circulator
of the petition shall certify the mark by signing the
individual's name and address and shall thereafter print the
phrase "mark certified by petition circulator."
(5) A petition to be valid must contain the minimum number
of valid signatures of eligible voters specified in the law
authorizing the petition and election.
Sec. 16. Minnesota Statutes 1986, section 123.3514,
subdivision 6, is amended to read:
Subd. 6. [FINANCIAL ARRANGEMENTS.] At the end of each
school year, the department of education shall pay the tuition
reimbursement amount within 30 days to the post-secondary
institutions for courses that were taken for secondary credit.
The amount of tuition reimbursement shall equal the lesser of:
(1) the actual costs of tuition, textbooks, materials, and
fees directly related to the course or program taken by the
secondary pupil; or
(2) an amount equal to the difference between the formula
allowance plus the total tier basic revenue attributable to of
the district for that pupil and an amount computed by
multiplying the formula allowance plus the total tier basic
revenue attributable to of the district for that pupil by a
ratio. The ratio to be used is the total number of hours that
the pupil is enrolled in courses in the secondary school during
the regular school year over the total number of secondary
instructional hours per pupil in that pupil's resident district.
The amount paid for each pupil shall be subtracted from the
foundation general education aid paid to the pupil's resident
district. If the amount to be subtracted is greater than the
amount of foundation general education aid due the district, the
excess reduction shall be made from other state aids due to the
district. If a pupil is enrolled in a course for post-secondary
credit, the school district shall include the pupil in the
average daily membership only for the portion of time during
which the pupil is enrolled in courses at the secondary school
and enrolled in courses at a post-secondary institution for
secondary credit.
The department shall not pay any tuition reimbursement or
other costs of a course taken for post-secondary credit only.
Sec. 17. Minnesota Statutes 1987 Supplement, section
123.3515, subdivision 9, is amended to read:
Subd. 9. [AID.] Payment of foundation aid or general
education aid for pupils enrolled in a nonresident district must
be made according to section 124A.036, subdivision 5.
Sec. 18. Minnesota Statutes 1986, section 123.933,
subdivision 3, is amended to read:
Subd. 3. [COST OF TEXTBOOKS; LIMITATION.] (a) The cost per
pupil of the textbooks, individualized instructional materials
and standardized tests provided for in this section for each
school year shall not exceed the statewide average expenditure
per pupil, adjusted pursuant to clause (b), by the Minnesota
public elementary and secondary schools for textbooks,
individualized instructional materials and standardized tests as
computed and established by the department of education by March
1 of the preceding school year from the most recent public
school year data then available.
(b) The cost computed in clause (a) shall be increased by
an inflation adjustment equal to the percent of increase in the
foundation aid formula allowance, pursuant to section 124A.02,
subdivision 9 124A.22, subdivision 2, from the second preceding
school year to the current school year.
(c) The commissioner shall allot to the school districts or
intermediary service areas the total cost for each school year
of providing or loaning the textbooks, individualized
instructional materials and standardized tests for the pupils in
each nonpublic school. The allotment shall not exceed the
product of the statewide average expenditure per pupil, adjusted
pursuant to clause (b), multiplied by the number of nonpublic
school pupils who make requests pursuant to this section and who
are enrolled as of September 15 of the current school year.
(d) For the 1982-1983 school year, 85 percent of a
district's nonpublic pupil aid shall be distributed prior to
December 31 of that school year. The final aid distribution to
each district shall be made prior to December 31 of the
following school year.
Sec. 19. Minnesota Statutes 1987 Supplement, section
124.01, subdivision 1, is amended to read:
Subdivision 1. [GENERALLY.] For purposes of this chapter
and chapter 124A, the words defined in section 120.02 have the
same meaning and the terms defined in sections 124A.02 and
124A.033 have the meanings attributed to them in those
sections The terms defined in section 120.02 and chapter 124A
have the same meaning when they are used in this chapter, unless
otherwise clearly indicated.
Sec. 20. Minnesota Statutes 1987 Supplement, section
124.14, subdivision 7, is amended to read:
Subd. 7. [APPROPRIATION TRANSFERS.] If a direct
appropriation from the general fund to the department of
education for any education aid or grant authorized in this
chapter and chapters 121, 123, 124A, 125, 126, 129B, and 134
exceeds the amount required, the commissioner of education may
transfer the excess to any education aid or grant appropriation
that is insufficient. However, section 124A.032 applies to a
deficiency in the direct appropriation for foundation general
education aid. Excess appropriations shall be allocated
proportionately among aids or grants that have insufficient
appropriations. The commissioner of finance shall make the
necessary transfers among appropriations according to the
determinations of the commissioner of education. The
commissioner of education shall report appropriation transfers
to the education committees of the legislature each year by
January 15. If the amount of the direct appropriation for the
aid or grant plus the amount transferred according to this
subdivision is insufficient, the commissioner shall prorate the
available amount among eligible districts. The state is not
obligated for any additional amounts.
Sec. 21. Minnesota Statutes 1986, section 124.15,
subdivision 5, is amended to read:
Subd. 5. [VIOLATION; AID REDUCTION.] If the violation
specified is corrected within the time permitted, or if the
commissioner on being notified of the district board's decision
to dispute decides the violation does not exist, or if the state
board decides after hearing no violation specified in the
commissioner's notice existed at the time of it, or that any
which that existed were corrected within the time permitted,
there shall be no reduction of special state aids payable to the
school district. Otherwise special state aids payable to the
district for the year in which the violation occurred shall be
reduced as follows: The total amount of special state aids to
which the district may be entitled shall be reduced in the
proportion that the period during which a specified violation
continued, computed from the last day of the time permitted for
correction, bears to the total number of days school is held in
the district during the year in which a violation exists,
multiplied by 60 percent of the product of the foundation aid
formula allowance times its total pupil units basic revenue, as
defined in section 124A.22, subdivision 2, of the district for
that year.
Sec. 22. Minnesota Statutes 1986, section 124.15,
subdivision 6, is amended to read:
Subd. 6. Reductions in special aid under this section and
section 124.19 shall be from foundation general education aid.
If there is not sufficient foundation general education aid
remaining to be paid for the school year in which the violation
occurred, the reduction shall be from the other special aids
listed in section 124.155, subdivision 2, that are payable to
the district for that year in the order in which special state
the aids are listed in this code section 124.155, subdivision
2. If there is not a sufficient amount of special state aids
remaining payable to the district for the school year in which
the violation occurred to permit the full amount of reduction
required, that part of the required reduction not taken from
that school year's aids will be taken from the special state
aids payable to the district for the next school year, and the
reduction will be made from the various aids payable for the
next year in the order above specified.
Sec. 23. Minnesota Statutes 1987 Supplement, section
124.155, subdivision 2, is amended to read:
Subd. 2. [ADJUSTMENT TO AIDS.] The amount specified in
subdivision 1 shall be used to adjust the following state aids
and credits in the order listed:
(a) foundation general education aid as defined authorized
in section 124A.01 124A.23;
(b) secondary vocational aid authorized in section 124.573;
(c) special education aid authorized in section 124.32;
(d) secondary vocational aid for handicapped children
authorized in section 124.574;
(e) gifted and talented aid authorized in section 124.247;
(f) aid for pupils of limited English proficiency
authorized in section 124.273;
(g) aid for chemical use programs authorized in section
124.246;
(h) interdistrict cooperation aid authorized in section
124.272;
(i) summer program aid authorized in section 124A.033;
(j) (f) transportation aid authorized in section 124.225;
(k) (g) community education programs aid authorized in
section 124.271;
(l) (h) adult education aid authorized in section 124.26;
(m) (i) early childhood family education aid authorized in
section 124.2711;
(n) (j) capital expenditure equalization aid authorized in
section sections 124.244 and 124.245;
(o) (k) homestead credit replacement aid authorized in
section 273.1394;
(p) (l) agricultural credit replacement aid authorized in
section 273.1395; and
(q) (m) attached machinery aid authorized in section
273.138, subdivision 3; and
(r) teacher retirement and F.I.C.A. aid authorized in
sections 124.2162 and 124.2163.
The commissioner of education shall schedule the timing of
the adjustments to state aids and credits specified in
subdivision 1, as close to the end of the fiscal year as
possible.
Sec. 24. Minnesota Statutes 1987 Supplement, section
124.17, subdivision 1, is amended to read:
Subdivision 1. [PUPIL UNIT.] Pupil units for each resident
pupil in average daily membership shall be counted according to
this subdivision.
(a) A handicapped prekindergarten pupil who is enrolled for
the entire school year in a program approved by the commissioner
and has an individual education plan that requires up to 437
hours of assessment and education services in the school year is
counted as one-half of a pupil unit. If the plan requires more
than 437 hours of assessment and education services, the pupil
is counted as the ratio of the number of hours of assessment and
education service to 875, but not more than one.
(b) A handicapped prekindergarten pupil who is enrolled for
less than the entire school year in a program approved by the
commissioner is counted as the greater of (1) one-half times the
ratio of the number of instructional days from the date the
pupil is enrolled to the date the pupil withdraws to the number
of instructional days in the school year, or (2) the ratio of
the number of hours of assessment and education service required
in the school year by the pupil's individual education program
plan to 875, but not more than one.
(c) A prekindergarten pupil who is assessed but determined
not to be handicapped is counted as the ratio of the number of
hours of assessment service to 875.
(d) A handicapped kindergarten pupil who is enrolled in a
program approved by the commissioner is counted as the ratio of
the number of hours of assessment and education services
required in the school year by the pupil's individual education
program plan to 875, but not more than one.
(e) A kindergarten pupil who is not included in paragraph
(d) is counted as one-half of a pupil unit.
(f) A pupil who is in any of grades one to six is counted
as one pupil unit.
(g) For the 1987-1988 school year, a pupil who is in any of
grades seven to 12 is counted as 1.4 pupil units. For the
1988-1989 and later school years, A pupil who is in any of
grades seven to 12 is counted as 1.35 pupil units.
Sec. 25. Minnesota Statutes 1987 Supplement, section
124.17, subdivision 1b, is amended to read:
Subd. 1b. [AFDC PUPIL UNITS.] In a district in which the
number of pupils from families receiving aid to families with
dependent children on October 1 of the previous school year
equals six percent or more of the actual pupil units in the
district for the same year, as computed in subdivision 1, each
such pupil shall be counted as an additional one-tenth of a
pupil unit for each percent of concentration over five percent
of such pupils in the district. The percent of concentration
shall be rounded down to the nearest whole percent. In a
district in which the percent of concentration is less than six,
additional pupil units may not be counted for such pupils. A
pupil may not be counted as more than .6 additional pupil unit
under this subdivision. The weighting in this subdivision is in
addition to the weighting provided in subdivision 1.
Sec. 26. Minnesota Statutes 1986, section 124.18,
subdivision 2, is amended to read:
Subd. 2. [TUITION.] Every district which that provides for
the instruction of a nonhandicapped pupil in other districts and
which receives foundation program aid a nonresident district
shall pay to the nonresident district furnishing this elementary
and secondary school instruction the actual cost thereof
chargeable to maintenance exclusive of the instruction,
excluding transportation costs. Tuition for a nonresident
handicapped pupil must be determined according to section
120.17, subdivision 4.
There The resident district shall also be paid pay to the
nonresident district, for capital outlay expenditures and debt
service to the district providing such instruction, $10
per actual pupil unit in average daily membership for each
nonresident pupil unit, except that every. However, a
nonresident district educating nonresident pupils may charge and
include in its tuition, for capital outlay expenditures and debt
service, an amount per actual pupil unit in average daily
membership based on the amount that the average expenditure for
capital outlay expenditures and debt service determined by
dividing such annual expenditure by the total number of pupil
units in average daily membership in the district exceeds $10
per actual pupil unit. If the nonresident district has no
capital outlay expenditures or debt service the district
receiving such funds, it may use them the money for any purpose
for which it is authorized to spend money. Provided further
that if a district provides instruction for nonresident
handicapped and trainable children, tuition shall be as
specified in section 120.17, subdivision 4.
Sec. 27. Minnesota Statutes 1986, section 124.18, is
amended by adding a subdivision to read:
Subd. 3. [TUITION AS AGREED.] Notwithstanding subdivision
2, a resident district may pay a nonresident district the amount
for tuition that is agreed upon by the districts.
Sec. 28. Minnesota Statutes 1986, section 124.19,
subdivision 1, is amended to read:
Subdivision 1. [INSTRUCTIONAL TIME.] Every district which
receives special state aid shall maintain school in session or
provide instruction in other districts, in state university
laboratory school or in the university laboratory school, for at
least 175 days, not including summer school, or the equivalent
in a district operating a flexible school year program. A
district which that holds school for the required minimum number
of days and is otherwise qualified is entitled to special state
aid as provided by law. If school is not held for the required
minimum number of days, special state aid shall be reduced by
the ratio that the difference between 175 days and the number of
days school is held bears to 175 days, multiplied by 60 percent
of the product of the foundation aid formula allowance times its
pupil units basic revenue, as defined in section 124A.22,
subdivision 2, of the district for that year. However,
districts maintaining school for fewer than the required minimum
number of days do not lose special state aid, (1) if the
circumstances causing loss of school days below the required
minimum number of days are beyond the control of the board and,
(2) if proper evidence is submitted, and (3) if a good faith
attempt made to make up time lost due to these circumstances.
The loss of school days resulting from a lawful employee strike
shall not be considered a circumstance beyond the control of the
board. Days devoted to teachers' institutes or other meetings
authorized or called by the commissioner may not be included as
part of the required minimum number of days of school. For
grades 1 to 12, not more than five days may be devoted to
parent-teacher conferences, teachers' workshops, or other staff
development opportunities as part of the required minimum number
of days, except that,. For kindergarten classes, not more than
ten days may be devoted to parent-teacher conferences, teachers'
workshops, or other staff development opportunities as part of
the required minimum number of days.
Sec. 29. Minnesota Statutes 1986, section 124.19,
subdivision 3, is amended to read:
Subd. 3. [UNCERTIFIED UNLICENSED TEACHERS; AID REDUCTION.]
When a district employs one or more teachers who do not hold a
valid teaching certificate license, special state aid shall be
withheld in the proportion that the number of such teachers is
to the total number of teachers employed by the district,
multiplied by 60 percent of the product of the foundation aid
formula allowance times its total pupil units basic revenue, as
defined in section 124A.22, subdivision 2, of the district for
the year in which the employment occurred.
Sec. 30. Minnesota Statutes 1986, section 124.19,
subdivision 6, is amended to read:
Subd. 6. [INSTRUCTIONAL HOURS.] To be eligible for the
full entitlement amount of foundation aid general education
revenue, a district must provide to students at least the
minimum number of instructional hours per day prescribed in the
rules of the state board, except as provided for in subdivision
5 of this section. Part of the school day may be provided in
employment-related or community-based instruction, but only
within a program which that receives annual approval by
the local district school board, is in compliance with state
board rules, and is on file with the commissioner of education.
The information on the employment-related or community-based
instruction submitted to the commissioner shall contain at least
an estimate of the number of students involved, a description of
the alternative instruction, and the percentage of the students'
instructional year involved.
Sec. 31. Minnesota Statutes 1987 Supplement, section
124.195, subdivision 8, is amended to read:
Subd. 8. [PAYMENT PERCENTAGE FOR REIMBURSEMENT AIDS.] One
hundred percent of the aid for the last fiscal year must be paid
for the following aids shall be paid at 100 percent of the
entitlement for the prior fiscal year: summer program aid
according to section 124A.033; abatement aid according to
section 124.214, subdivision 2; special education residential
aid according to section 124.32, subdivision 5; special
education summer school aid, according to section 124.32,
subdivision 10; and planning, evaluating, and reporting process
aid according to section 124.274; and extended leave aid
according to chapters 354 and 354A.
Sec. 32. Minnesota Statutes 1987 Supplement, section
124.195, subdivision 9, is amended to read:
Subd. 9. [PAYMENT PERCENTAGE FOR CERTAIN AIDS.] One
hundred percent of the aid for the current fiscal year must be
paid for the following aids shall be paid at 100 percent of the
entitlement for the current fiscal year: management information
center subsidies, according to section 121.935,; reimbursement
for transportation to post-secondary institutions, according to
section 123.3514, subdivision 8; handicapped adult program aid,
according to section 124.271, subdivision 7; arts education aid
according to section 124.275; school lunch aid, according to
section 124.646; hearing impaired support services aid,
according to section 121.201; Indian post-secondary preparation
grants according to section 124.481; and desegregation grants
according to Laws 1987, chapter 398, article 6, section 18.
Sec. 33. Minnesota Statutes 1987 Supplement, section
124.217, subdivision 1, is amended to read:
Subdivision 1. [ELIGIBILITY.] A district is eligible for
exceptional need revenue if all of the following apply to the
district:
(a) The ratio of the average daily membership of pupils
enrolled in the district to the number of licensed staff,
measured in full-time equivalents, is greater than 17.
(b) The ratio of the referendum levy certified according to
section 124A.02, subdivision 2, 124A.03 to the adjusted assessed
valuation is greater than .006.
(c) The ratio of the total levy certified by the district
to the adjusted assessed valuation is greater than .05.
(d) The ratio of the adjusted assessed valuation to the
actual pupil units is less than $38,500.
(e) The unappropriated operating fund balance is less than
$100 times the number of actual pupil units.
Before a school board certifies levies to the county
auditor, the commissioner shall determine the district's
eligibility for exceptional need revenue for the following
school year. Eligibility must be based on pupil and staff data
from the prior year, levies certified in the prior year,
adjusted assessed valuation in the prior year, and fund balances
on June 30 of the same year.
Sec. 34. Minnesota Statutes 1987 Supplement, section
124.223, is amended to read:
124.223 [TRANSPORTATION AID AUTHORIZATION.]
School transportation and related services for which state
transportation aid is authorized are:
(1) [TO AND FROM SCHOOL; BETWEEN SCHOOLS.] Transportation
or board of resident elementary pupils who reside one mile or
more from the public schools which they could attend;
transportation or board of resident secondary pupils who reside
two miles or more from the public schools which they could
attend; transportation to, from, or between the schools the
resident pupils attend pursuant to a program approved by the
commissioner of education; transportation of resident elementary
pupils who reside one mile or more from a nonpublic school
actually attended; transportation of resident secondary pupils
who reside two miles or more from a nonpublic school actually
attended; but with respect to transportation of pupils to
nonpublic schools actually attended, only to the extent
permitted by sections 123.76 to 123.79;
For the purposes of this clause, a district may designate a
licensed day care facility or the residence of a relative as the
home of a pupil for part or all of the day, if requested by the
pupil's parent or guardian and if that facility or residence is
within the attendance area of the school the pupil attends.
(2) [OUTSIDE DISTRICT.] Transportation to and from or
board and lodging in another district, of resident pupils of a
district without a secondary school; the pupils may attend a
classified secondary school in another district and shall
receive board and lodging in or transportation to and from a
district having a classified secondary school at the expense of
the district of the pupil's residence;
(3) [SECONDARY VOCATIONAL CENTERS.] Transportation to and
from a state board approved secondary vocational center for
secondary vocational classes for resident pupils of any of the
districts who are members of or participating in programs at
that center;
(4) [HANDICAPPED.] Transportation or board and lodging of
a handicapped pupil when that pupil cannot be transported on a
regular school bus, the conveying of handicapped pupils between
home and school and within the school plant, necessary
transportation of handicapped pupils from home or from school to
other buildings, including centers such as developmental
achievement centers, hospitals and treatment centers where
special instruction or services required by section 120.17 are
provided, within or outside the district where services are
provided, and necessary transportation for resident handicapped
pupils required by section 120.17, subdivision 4a.
Transportation of handicapped pupils between home and school
shall not be subject to any distance requirement for children
not yet enrolled in kindergarten or to the requirement in clause
(1) that elementary pupils reside at least one mile from school
and secondary pupils reside at least two miles from school in
order for the transportation to qualify for aid;
(5) [BOARD AND LODGING; NONRESIDENT HANDICAPPED.] When
necessary, board and lodging for nonresident handicapped pupils
in a district maintaining special classes;
(6) [SHARED TIME.] Transportation from one educational
facility to another within the district for resident pupils
enrolled on a shared time basis in educational programs approved
by the commissioner of education, and necessary transportation
required by section 120.17, subdivision 9, for resident
handicapped pupils who are provided special instruction and
services on a shared time basis;
(7) [FARIBAULT STATE ACADEMIES.] Transportation for
residents to and from the Minnesota state academy for the deaf
or the Minnesota state academy for the blind;
(8) [SUMMER INSTRUCTIONAL PROGRAMS.] Services described in
clauses (1) to (7), (9), and (10) when provided in conjunction
with a summer program eligible for aid and levy under sections
124A.03 and 124A.033 that meets the requirements of section
124A.27, subdivision 9;
(9) [COOPERATIVE ACADEMIC AND VOCATIONAL.] Transportation
to, from or between educational facilities located in any of two
or more school districts jointly offering academic classes
approved by the commissioner or secondary vocational classes not
provided at a secondary vocational center which are approved by
the commissioner for resident pupils of any of these districts;
and
(10) [NONPUBLIC SUPPORT SERVICES.] Necessary
transportation within district boundaries between a nonpublic
school and a public school or a neutral site for nonpublic
school pupils who are provided pupil support services pursuant
to section 123.935.
Sec. 35. Minnesota Statutes 1987 Supplement, section
124.225, subdivision 1, is amended to read:
Subdivision 1. [DEFINITIONS.] For purposes of this
section, the terms defined in this subdivision have the meanings
given to them.
(a) "FTE" means a transported full-time equivalent pupil
whose transportation is authorized for aid purposes by section
124.223.
(b) "Authorized cost for regular transportation" means the
sum of:
(1) all expenditures for transportation in the regular
category, as defined in clause (e)(1), for which aid is
authorized in section 124.223, plus
(2) an amount equal to one year's depreciation on the
district's school bus fleet and mobile units computed on a
straight line basis at the rate of 12-1/2 percent per year of
the cost of the fleet, plus
(3) an amount equal to one year's depreciation on district
school buses reconditioned by the department of corrections
computed on a straight line basis at the rate of 33-1/3 percent
per year of the cost to the district of the reconditioning, plus
(4) an amount equal to one year's depreciation on the
district's type three school buses, as defined in section
169.44, subdivision 15, which were purchased after July 1, 1982,
for authorized transportation of pupils, with the prior approval
of the commissioner, computed on a straight line basis at the
rate of 20 percent per year of the cost of the type three school
buses.
(c) "Adjusted authorized predicted cost per FTE" means the
authorized cost predicted by a multiple regression formula
determined by the department of education, and adjusted pursuant
to subdivision 7a.
(d) "Aid entitlement per FTE" means the adjusted authorized
predicted cost per FTE, inflated pursuant to subdivision 7b.
(e) "Transportation category" means a category of
transportation service provided to pupils.
(1) For the purposes of this section, transportation
categories for the 1986-1987 and 1987-1988 school years are as
follows:
(i) regular transportation is transportation services
provided during the regular school year under section 124.223,
clauses (1) and (2), excluding transportation between schools
under section 124.223, clause (1); and
(ii) nonregular transportation is transportation services
provided between schools under section 124.223, clause (1); and
transportation services provided under section 124.223, clauses
(3), (4), (5), (6), (7), (8), (9), and (10).
(2) For purposes of this section, for the 1988-1989 school
year and after:
(i) regular transportation is transportation services
provided during the regular school year under section 124.223,
clauses (1) and (2), excluding the following transportation
services provided under section 124.223, clause (1):
transportation between schools; noon transportation to and from
school for kindergarten pupils attending half-day sessions; late
transportation home from school for pupils involved in after
school activities; transportation of pupils to and from schools
located outside their normal attendance areas under the
provisions of a plan for desegregation mandated by the state
board of education or under court order; and
(ii) nonregular transportation is transportation services
provided under section 124.223, clause (1) that are excluded
from the regular category, and transportation services provided
under section 124.223, clauses (3), (4), (5), (6), (7), (8),
(9), and (10).
(f) "Mobile unit" means a vehicle or trailer designed to
provide facilities for educational programs and services,
including diagnostic testing, guidance and counseling services,
and health services. A mobile unit located off nonpublic school
premises is a neutral site as defined in section 123.932,
subdivision 9.
(g) "Current year" means the school year for which aid will
be paid.
(h) "Base year" means the second school year preceding the
school year for which aid will be paid.
(i) "Base cost" for the 1984-1985 and 1985-1986 base years
means the authorized regular transportation cost per FTE in the
base year in the regular transportation category, excluding
summer school transportation. Base cost for the 1986-1987 base
year and after means the ratio of:
(1) the sum of:
(i) the authorized cost in the base year for regular
transportation as defined in clause (b), plus
(ii) the actual cost in the base year for transportation to
and from school of secondary pupils who live more than one mile
but less than two miles from the public school that they could
attend or from the nonpublic school actually attended, plus
(iii) the actual cost in the base year for transportation
costs which are necessary because of extraordinary traffic
hazards,
(2) to the sum of:
(i) the number of FTE pupils transported in the regular
category in the base year, plus
(ii) the number of secondary FTE pupils transported to and
from school in the base year who live more than one mile but
less than two miles from the public school that they could
attend or from the nonpublic school actually attended, plus
(iii) the number of FTE pupils residing less than one mile
from school who were transported to and from school in the base
year because of extraordinary traffic hazards.
(j) "Predicted base cost" means the base cost as predicted
by subdivision 3.
Sec. 36. Minnesota Statutes 1987 Supplement, section
124.225, subdivision 4b, is amended to read:
Subd. 4b. [FORMULA TERMS.] (a) To predict the logarithm of
the base cost for each district pursuant to subdivision 3 for
the 1985-1986 base year, the multiple regression formula shall
use the following terms for each district:
(1) the logarithm of the lesser of (a) the number of
authorized FTE's per square mile transported by the district in
the regular transportation category, or (b) 200;
(2) whether the district is nonrural, based upon criteria
established by the department of education; and
(3) the logarithm of the percentage of all FTE's
transported in the regular category using buses that are not
owned by the district.
(b) To predict the logarithm of the base cost for each
district according to subdivision 3 for the 1986-1987 base year
and thereafter, the multiple regression formula shall use the
following terms for each district:
(1) the logarithm of the lesser of:
(A) 200; or
(B) the quotient obtained by dividing the sum of:
(i) the number of FTE pupils transported in the regular
category in the base year, plus
(ii) the number of secondary FTE pupils transported to and
from school in the base year who live more than one mile but
less than two miles from the public school that they could
attend or from the nonpublic school actually attended, plus
(iii) the number of FTE pupils residing less than one mile
from school who were transported to and from school in the base
year because of extraordinary traffic hazards,
(C) by the area of the district in square miles;
(2) whether the district is nonrural, based upon criteria
established by the department of education; and
(3) the logarithm of the percentage of all FTE's
transported in the regular category using buses that are not
owned by the district.
Sec. 37. Minnesota Statutes 1987 Supplement, section
124.245, subdivision 3b, is amended to read:
Subd. 3b. [HAZARDOUS SUBSTANCE REVENUE AND AID.] (a) A
district's "hazardous substance revenue" equals the approved
cost of the hazardous substance plan for the school year to
which the levy is attributable, minus the unexpended portion of
levies certified by the district in earlier years under section
275.125, subdivision 11c.
(b) A district's "hazardous substance levy limitation"
means its levy limitation computed according to section 275.125,
subdivision 11c.
(c) A district's "hazardous substance aid" for 1988-1989
and later school years equals:
(i) the difference between its hazardous substance revenue
and its hazardous substance levy limitation for the levy for
that school year, multiplied by
(ii) the ratio of the amount actually levied to the amount
of its hazardous substance by levy limitation.
(d) Aid paid under this subdivision may be used only for
the purposes for which the proceeds of the levy authorized in
section 275.125, subdivision 11c, may be used.
(e) In the event that the aid available for any year is
prorated, a district having its aid prorated may levy an
additional amount equal to the amount not paid by the state due
to proration.
Sec. 38. Minnesota Statutes 1987 Supplement, section
124.271, subdivision 7, is amended to read:
Subd. 7. [HANDICAPPED ADULT PROGRAM AID.] A district or
group of districts offering an approved program for handicapped
adults shall receive aid equal to the lesser of $30,000 or
one-half of the actual expenditures for approved programs. A
district or group of districts shall provide the remaining half
from other public or private sources, the levy authorized in
section 275.125, subdivision 8, paragraph (d) (e), or
combinations of sources.
Sec. 39. Minnesota Statutes 1987 Supplement, section
124.2711, subdivision 1, is amended to read:
Subdivision 1. [DEFINITION OF MAXIMUM REVENUE.] For fiscal
year 1987 the "maximum revenue" for early childhood family
education programs for a school year means the amount of revenue
equal to the product of five percent of the foundation aid
formula allowance for the prior school year, times the greater
of (a) 150, or (b) the number of people under five years of age
residing in the district on September 1 of the preceding school
year. For fiscal year 1988 and each year thereafter, The "maximum
revenue" for early childhood family education programs
for a school year means is the amount of revenue derived by
multiplying $84.50 times the greater of (a) 150, or (b) the
number of people under five years of age residing in the
district on September 1 of the preceding school year.
Sec. 40. Minnesota Statutes 1986, section 124.274,
subdivision 1, is amended to read:
Subdivision 1. [ELIGIBILITY.] Each school district
which that completes the planning, evaluation, and reporting
process pursuant to the requirements of sections 126.66 126.661
and 126.67 and which that receives approval from the
commissioner of education is eligible to receive state aid each
year. An eligible school district shall receive $1 times the
number of pupils in average daily membership for the prior
school year. No district which that is eligible for aid shall
receive less than $1,500.
Sec. 41. Minnesota Statutes 1987 Supplement, section
124.32, subdivision 1c, is amended to read:
Subd. 1c. [FOUNDATION AID FORMULA ALLOWANCE BASIC
REVENUE.] For purposes of this section, "foundation aid formula
allowance" shall have "basic revenue" has the meaning attributed
to given it in section 124A.02, subdivision 9, and "summer
program revenue allowance" shall have the meaning attributed to
it in section 124A.033 124A.22, subdivision 2. For the purposes
of computing foundation aid formula allowances basic revenue
pursuant to this section, each handicapped child shall be
counted as prescribed in section 124.17, subdivision 1.
Sec. 42. Minnesota Statutes 1987 Supplement, section
124.32, subdivision 1d, is amended to read:
Subd. 1d. [CONTRACT SERVICES.] (1) For special instruction
and services provided during the regular school year to any
pupil pursuant to section 120.17, subdivision 2, clause (i), by
contract contracting with public, private, or voluntary agencies
other than school districts, the state shall pay each district
52 percent of the difference between the amount of the contract
and the foundation aid formula allowance basic revenue of the
district for that pupil or a pro rata portion of the foundation
aid formula allowance for pupils who receive services by for the
amount of time the pupil receives services under the contract on
less than a full-time basis.
(2) For special instruction and services provided for a
pupil by such a contract as part of a summer school program, the
state shall pay each district 52 percent of the difference
between the amount of the contract and the summer school revenue
allowance of the district attributable to that pupil.
Sec. 43. Minnesota Statutes 1986, section 124.32,
subdivision 4, is amended to read:
Subd. 4. The aids provided for handicapped children shall
be paid to the district providing the special instruction and
services. Foundation General education aid shall be paid to the
district of the pupils' pupil's residence. The total amount of
aid paid may not exceed the amount expended for handicapped
children in the school year for which the aid is paid.
Sec. 44. Minnesota Statutes 1987 Supplement, section
124.32, subdivision 5, is amended to read:
Subd. 5. [RESIDENTIAL AID.] When a handicapped child is
placed in a residential facility approved by the commissioner
and established primarily to serve handicapped children and when
the child's educational program is approved by the commissioner,
the state shall pay aid to the resident district under the
provisions of this subdivision. The aid shall be an amount not
to exceed 57 percent of the difference between the instructional
costs charged to the resident district and the foundation aid
formula allowance, for each handicapped child placed in a
residential facility. The aid for summer school programs for
each handicapped child placed in a residential facility shall be
an amount not to exceed 57 percent of the difference between the
instructional costs charged to the resident district and the
summer school revenue allowance in the resident district
attributable to that child basic revenue of the district for
that child. No aid shall be paid pursuant to this subdivision
for tuition charged a resident district, pursuant to section
120.17, subdivision 7a, for a child placed at the Minnesota
state academy for the deaf or the Minnesota state academy for
the blind.
The following types of facilities may be approved by the
commissioner:
(a) a residential facility operated by the state or public
a school district and, designed to serve the low incidence
handicapped, the multiple handicapped, or the most severely
handicapped children within the state;
(b) a private, nonsectarian residential facility designed
to provide educational services for handicapped children within
the state; and
(c) a state hospital or private nonsectarian residential
center designed to provide care and treatment for handicapped
children.
Sec. 45. Minnesota Statutes 1986, section 124.32,
subdivision 6, is amended to read:
Subd. 6. [FULL STATE PAYMENT.] The state shall pay each
district the actual cost incurred in providing instruction and
services for a handicapped child whose district of residence has
been determined by section 120.17, subdivision 8a, and who is
temporarily placed in a state institution or a licensed
residential facility for care and treatment. This section does
not apply for to a child placed in a foster home or a foster
group home.
Upon following the procedure specified by the commissioner
of education, the district may bill the state the actual cost
incurred in providing the services including transportation
costs and a proportionate amount of capital outlay expenditures
and debt service, minus the amount of the foundation aid formula
allowance basic revenue, as defined in section 124A.22,
subdivision 2, of the district for the child and the special
education aid, transportation aid, and any other aid earned in
on behalf of the child. The limit set forth in subdivision 4
shall apply to aid paid pursuant to this subdivision.
To the extent possible, the commissioner shall obtain
reimbursement from another state for the cost of serving any
child whose parent or guardian resides in that state. The
commissioner may contract with the appropriate authorities of
other states to effect reimbursement. All money received from
other states shall be paid to the state treasury and placed in
the general fund.
Sec. 46. Minnesota Statutes 1987 Supplement, section
124A.02, subdivision 8, is amended to read:
Subd. 8. [EQUALIZING FACTOR.] "Equalizing factor" means a
number equal to the minimum adjusted assessed valuation per
total pupil unit which disqualifies a district from earning any
basic foundation aid. The equalizing factor for the 1987-1988
school year and for levies for use in that school year equals
$74,890. The equalizing factor for each school year, except the
1987-1988 school year, and for levies for use in that school
year equals the ratio, rounded to the nearest dollar, of
the foundation aid formula allowance for that school year to the
basic maintenance general education mill rate for that
school the corresponding year.
Sec. 47. Minnesota Statutes 1987 Supplement, section
124A.02, subdivision 16, is amended to read:
Subd. 16. [PUPIL UNITS, AFDC.] For the 1986-1987 and
1987-1988 school years, "AFDC pupil units" means pupil units
identified in section 124.17, subdivision 1a. For the 1988-1989
school year and each year thereafter, "AFDC pupil units" means
pupil units identified in section 124.17, subdivision 1b.
Sec. 48. Minnesota Statutes 1986, section 124A.02,
subdivision 21, is amended to read:
Subd. 21. [SHARED TIME FOUNDATION AID.] Foundation Aid for
shared time pupils shall equal the formula allowance times the
full-time equivalent actual pupil units for shared time pupils.
Foundation Aid for shared time pupils shall be in addition to
any other aid to which the district is otherwise entitled and.
Shared time average daily membership shall not be used in the
computation of pupil units under section 124.17, subdivision 1,
for any purpose other than the computation of shared
time foundation aid pursuant to subdivisions 20 to 22 and
section 124A.034, subdivisions 1 to 1b.
Sec. 49. Minnesota Statutes 1986, section 124A.03,
subdivision 2, is amended to read:
Subd. 2. [REFERENDUM LEVY.] (1) The levy authorized by
subdivision 1 section 124A.23, subdivision 2, may be increased
in any amount which that is approved by the voters of the
district at a referendum called for the purpose. The referendum
may be called by the school board or shall be called by the
school board upon written petition of qualified voters of the
district. The referendum shall be held on a date set by the
school board. Only two elections may be held to approve a levy
increase which that will commence in a specific school year.
The ballot shall state the maximum amount of the increased levy
in mills, the amount that will be raised by that millage in the
first year it is to be levied, and that the millage shall be
used to finance school operations. The ballot may designate a
specific number of years for which the referendum authorization
shall apply. The ballot may contain a textual portion with the
information required in this subdivision and a question stating
substantially the following:
"Shall the increase in the levy proposed by (petition to)
the board of ........., School District No. .., be approved?"
If approved, the amount provided by the approved millage
applied to each year's taxable valuation shall be authorized for
certification for the number of years approved, if applicable,
or until revoked or reduced by the voters of the district at a
subsequent referendum.
(2) A referendum on the question of revoking or reducing
the increased levy amount authorized pursuant to clause (1) of
this subdivision may be called by the school board and shall be
called by the school board upon the written petition of
qualified voters of the district. A levy approved by the voters
of the district pursuant to clause (1) of this subdivision must
be made at least once before it is subject to a referendum on
its revocation or reduction for subsequent years. Only one such
revocation or reduction election may be held to revoke or reduce
a levy for any specific year and for years thereafter.
(3) A petition authorized by clause (1) shall be effective
if signed by a number of qualified voters in excess of 15
percent, or ten percent if the school board election is held in
conjunction with a general election, of the average number of
voters at the two most recent district wide school elections. A
referendum invoked by petition shall be held within three months
of submission of the petition to the school board.
(4) A petition authorized by clause (2) shall be effective
if signed by a number of qualified voters in excess of five
percent of the residents of the school district as determined by
the most recent census. A revocation or reduction referendum
invoked by petition shall be held within three months of
submission of the petition to the school board.
(5) Notwithstanding any law to the contrary, the approval
of 50 percent plus one of those voting on the question is
required to pass a referendum.
(6) Within 30 days after the district holds a referendum
pursuant to this clause, the district shall notify the
commissioner of education of the results of the referendum.
Sec. 50. Minnesota Statutes 1987 Supplement, section
124A.032, is amended to read:
124A.032 [ANNUAL FOUNDATION ON GENERAL EDUCATION AID
APPROPRIATION.]
There is annually appropriated from the general fund to the
department of education the amount necessary for foundation aid
or general education aid. This amount shall be reduced by the
amount of any funds money specifically appropriated for the same
purpose in any year from any state fund.
Sec. 51. Minnesota Statutes 1986, section 124A.034,
subdivision 1, is amended to read:
Subdivision 1. [TO RESIDENT DISTRICT.] Foundation Aid for
shared time pupils shall be paid to the district of the pupil's
residence. If a pupil attends shared time classes in another
district, the resident district shall pay to the district of
attendance an amount of tuition equal to the ratio in section
124A.02, subdivision 20 times the amount of tuition which would
be charged and paid for a nonresident public school pupil in a
similar circumstance. The district of residence shall not be
obligated for tuition except by previous agreement.
Sec. 52. Minnesota Statutes 1986, section 124A.034,
subdivision 1b, is amended to read:
Subd. 1b. [SECTION 123.935 SERVICES.] Minutes of
enrollment in a public school during which a nonpublic school
pupil receives services pursuant to section 123.935 shall not be
used in the computation of shared time foundation aid pursuant
to this subdivision.
Sec. 53. Minnesota Statutes 1986, section 124A.035,
subdivision 2, is amended to read:
Subd. 2. [PERMANENT SCHOOL FUND.] The amount of money
received by a school district as income from the permanent
school fund for any year, shall be deducted from the foundation
general education aid earned by the district for the same year
or from aid earned from other state sources.
Sec. 54. Minnesota Statutes 1986, section 124A.035,
subdivision 4, is amended to read:
Subd. 4. [COUNTY APPORTIONMENT DEDUCTION.] Each year the
amount of money apportioned to a school district for that year
pursuant to section 124.10, subdivision 2, shall be deducted
from the foundation general education aid earned by that
district for the same year.
Sec. 55. Minnesota Statutes 1987 Supplement, section
124A.035, subdivision 5, is amended to read:
Subd. 5. [TACONITE DEDUCTIONS.] (1) Notwithstanding any
provisions of any other law to the contrary, the adjusted
assessed valuation used in calculating foundation general
education aid shall include only that property which is
currently taxable in the district.
(2) For districts which that received payments under
sections 298.018; 298.23 to 298.28; 298.34 to 298.39; 298.391 to
298.396; 298.405; any law imposing a tax upon severed mineral
values, or recognized revenue pursuant to section 477A.15;
the foundation general education aid shall be reduced in the
October final adjustment payment by the difference between the
dollar amount of the payments received pursuant to those
sections, or revenue recognized pursuant to section 477A.15 in
the fiscal year to which the October final adjustment is
attributable and the amount which was calculated, pursuant to
section 275.125, subdivision 9, as a reduction of the levy
attributable to the fiscal year to which the October final
adjustment is attributable. If the October final adjustment of
a district's foundation general education aid for a fiscal year
is a negative amount because of this clause, the next fiscal
year's foundation general education aid to that district shall
be reduced by this negative amount in the following manner:
there shall be withheld from each monthly scheduled foundation
general education aid payment due the district in such fiscal
year, 15 percent of the total negative amount, until the total
negative amount has been withheld. The amount reduced from
foundation general education aid pursuant to this clause shall
be recognized as revenue in the fiscal year to which the October
final adjustment payment is attributable.
Sec. 56. Minnesota Statutes 1986, section 124A.036,
subdivision 1, is amended to read:
Subdivision 1. [AID TO DISTRICT OF RESIDENCE.] Foundation
aids General education aid shall be paid to the district of
residence unless otherwise specifically provided by law.
Sec. 57. Minnesota Statutes 1986, section 124A.036,
subdivision 2, is amended to read:
Subd. 2. [DISTRICT WITHOUT SCHOOLS.] Any district not
maintaining classified elementary or secondary schools shall pay
the tuition required in order to enable resident pupils to
attend school in another district when necessary, and shall
receive foundation general education aid pursuant to this
section on the same basis as other districts. The aid shall be
computed as if the pupils were enrolled in the district of
residence.
Sec. 58. Minnesota Statutes 1987 Supplement, section
124A.22, subdivision 1, is amended to read:
Subdivision 1. [GENERAL EDUCATION REVENUE.] The general
education revenue for each district equals the sum of the
district's basic revenue, compensatory education revenue,
training and experience revenue, and sparsity revenue, and
supplemental revenue.
Sec. 59. Minnesota Statutes 1987 Supplement, section
124A.22, is amended by adding a subdivision to read:
Subd. 7. [DEFINITIONS FOR SUPPLEMENTAL REVENUE.] (a) The
definitions in this subdivision apply only to subdivision 8.
(b) "1987-1988 revenue" means the sum of the following
categories of revenue for a district for the 1987-1988 school
year:
(1) basic foundation revenue, tier revenue, and declining
pupil unit revenue, according to Minnesota Statutes 1986, as
supplemented by Minnesota Statutes 1987 Supplement, chapter
124A, plus any reduction to second tier revenue, according to
Minnesota Statutes 1986, section 124A.08, subdivision 5;
(2) teacher retirement and FICA aid, according to Minnesota
Statutes 1986, sections 124.2162 and 124.2163;
(3) chemical dependency aid, according to Minnesota
Statutes 1986, section 124.246;
(4) gifted and talented education aid, according to
Minnesota Statutes 1986, section 124.247;
(5) interdistrict cooperation aid and levy, according to
Minnesota Statutes 1986, sections 124.272 and 275.125,
subdivision 8a;
(6) arts education aid, according to Minnesota Statutes
1986, section 124.275;
(7) summer program aid and levy, according to Minnesota
Statutes 1986, sections 124A.03 and 124A.033;
(8) programs of excellence grants, according to Minnesota
Statutes 1986, section 126.60; and
(9) liability insurance levy, according to Minnesota
Statutes 1986, section 466.06.
For the purpose of this subdivision, intermediate districts
and other employing units, as defined in Minnesota Statutes
1986, section 124.2161, shall allocate the amount of their
teacher retirement and FICA aid for fiscal year 1988 among their
participating school districts.
(c) "Minimum allowance" for a district means:
(1) the district's 1987-1988 revenue, according to
subdivision 1; divided by
(2) the district's 1987-1988 actual pupil units, adjusted
for the change in secondary pupil unit weighting from 1.4 to
1.35 made by Laws 1987, chapter 398; plus
(3) $40.
Sec. 60. Minnesota Statutes 1987 Supplement, section
124A.22, is amended by adding a subdivision to read:
Subd. 8. [SUPPLEMENTAL REVENUE.] If a district's minimum
allowance exceeds the sum of its basic revenue, compensatory
revenue, training and experience revenue, and sparsity revenue
per actual pupil unit for a school year, the district shall
receive supplemental revenue equal to the amount of the excess
times the actual pupil units for the school year.
Sec. 61. Minnesota Statutes 1987 Supplement, section
124A.23, subdivision 2, is amended to read:
Subd. 2. [GENERAL EDUCATION LEVY.] To obtain general
education revenue, excluding supplemental revenue, a district
may levy an amount not to exceed the general education mill rate
times the adjusted assessed valuation of the district for the
preceding year. If the amount of the general education levy
would exceed the general education revenue, excluding
supplemental revenue, the general education levy shall be
determined according to subdivision 3. The adjusted assessed
valuation must be determined each year by the equalization aid
review committee according to section 124.2131.
Sec. 62. Minnesota Statutes 1987 Supplement, section
124A.23, is amended by adding a subdivision to read:
Subd. 2a. [SUPPLEMENTAL REVENUE LEVY.] To obtain
supplemental revenue, a district may levy an amount not more
than the product of its supplemental revenue for the school year
times the lesser of one or the ratio of its general education
levy to its general education revenue, excluding supplemental
revenue, for the same year.
Sec. 63. Minnesota Statutes 1987 Supplement, section
124A.23, subdivision 3, is amended to read:
Subd. 3. [GENERAL EDUCATION LEVY; DISTRICTS OFF THE
FORMULA.] If the amount of the general education levy for a
district exceeds the district's general education
revenue, excluding supplemental revenue, the amount of the
general education levy shall be limited to the following:
(1) the district's general education revenue, excluding
supplemental revenue; plus
(2) the amount of the aid reduction for the same school
year according to section 124A.24; minus
(3) payments made for the same school year according to
section 124A.035, subdivision 4.
For purposes of statutory cross-reference, a levy made
according to this subdivision shall be construed to be the levy
made according to subdivision 2.
Sec. 64. Minnesota Statutes 1987 Supplement, section
124A.23, subdivision 4, is amended to read:
Subd. 4. [GENERAL EDUCATION AID.] A district's general
education aid is the sum of the following amounts:
(1) the product of (i) the difference between the general
education revenue, excluding supplemental revenue, and the
general education levy, multiplied times (ii) the ratio of the
actual amount levied to the permitted levy; and
(2) the product of (i) the difference between the
supplemental revenue and the supplemental levy, times (ii) the
ratio of the actual amount levied to the permitted levy.
Sec. 65. Minnesota Statutes 1987 Supplement, section
124A.24, is amended to read:
124A.24 [GENERAL EDUCATION LEVY EQUITY.]
If a district's general education levy is determined
according to section 124A.23, subdivision 3, an amount must be
deducted from state aid authorized in this chapter and chapter
124, receivable for the same school year, and from other state
payments receivable for the same school year authorized in
sections 273.115; 273.116; 273.123, subdivision 6; 273.13,
subdivision 15a; and Laws 1983, chapter 342, article 8, section
8. The aid in section 124.646 must not be reduced.
The amount of the deduction equals the difference between:
(1) the general education mill rate, according to section
124A.23, times the district's adjusted assessed valuation used
to determine the general education aid for the same school year;
and
(2) the district's general education revenue, excluding
supplemental revenue, for the same school year, according to
section 124A.22.
However, for fiscal year 1989, the amount of the deduction
shall be one-fourth of the difference between clauses (1) and
(2); for fiscal year 1990, the amount of the deduction shall be
one-half of the difference between clauses (1) and (2); and for
fiscal year 1991, the amount of the deduction shall be
three-fourths of the difference between clauses (1) and (2).
Sec. 66. Minnesota Statutes 1987 Supplement, section
124A.26, subdivision 2, is amended to read:
Subd. 2. [LEVY REDUCTION.] If a district's general
education revenue is reduced, the general education levy shall
be reduced by the following amount:
(1) the reduction specified in subdivision 1, times
(2) the lesser of one or the ratio of the district's
general education levy to its general education revenue,
excluding supplemental revenue.
Sec. 67. Minnesota Statutes 1987 Supplement, section
124A.27, subdivision 7, is amended to read:
Subd. 7. [INTERDISTRICT COOPERATION TO EXPAND CURRICULUM.]
A school board may use the reserved revenue to expand curricular
offerings in secondary mathematics, secondary science, foreign
languages, and computer usage, and other programs recommended by
the state board by entering into cooperation agreements with
other school boards. The agreements shall emphasize instruction
and minimize administrative costs.
Sec. 68. Minnesota Statutes 1987 Supplement, section
124A.27, subdivision 10, is amended to read:
Subd. 10. [LIABILITY INSURANCE.] Except as provided in
this subdivision, a school board may use the reserved revenue to
procure liability insurance, according to section 466.06. The
school board may not use the reserved revenue for premiums for
motor vehicle insurance protecting against injuries or damages
arising from operating district owned, operated, leased, or
controlled vehicles to transport pupils for which state aid is
authorized under section 124.223. The board may not use the
reserved revenue for any purpose for which the district may levy
under section 275.125, subdivision 5e.
Sec. 69. Minnesota Statutes 1987 Supplement, section
124A.30, is amended to read:
124A.30 [STATEWIDE AVERAGE REVENUE.]
By October 1 of each year the commissioner shall estimate
the statewide average foundation revenue or general education
revenue per actual pupil unit and provide that information to
all school districts.
Sec. 70. Minnesota Statutes 1987 Supplement, section
126.23, is amended to read:
126.23 [AID FOR PRIVATE ALTERNATIVE PROGRAMS.]
If a pupil enrolls in a nonsectarian alternative program
operated by a private organization that has contracted with a
school district to provide educational services for high school
drop outs or other eligible students under section 126.22,
subdivision 2, the resident district must reimburse the provider
an amount equal to at least 50 percent of the formula allowance
plus the total tier revenue attributable to that basic revenue
of the district for each pupil.
Sec. 71. Minnesota Statutes 1987 Supplement, section
126.661, subdivision 1, is amended to read:
Subdivision 1. [APPLICABILITY.] For the purposes of Laws
1987, chapter 398, article 8, sections 126.661 to 126.666 and
section 126.67, the following terms have the meanings given them.
Sec. 72. Minnesota Statutes 1987 Supplement, section
126.666, subdivision 1, is amended to read:
Subdivision 1. [ADOPTING POLICIES.] A school board shall
adopt each year a written PER policy that includes the following:
(1) district curriculum goals;
(2) learner outcomes for each subject area at each grade
level that include the essential learner outcomes adopted by the
state board under section 126.663, subdivision 2;
(3) a process for evaluating each student's progress toward
attaining learner outcomes and for identifying strengths and
weaknesses of the curriculum;
(4) a system for establishing a review cycle for all
curriculum;
(5) curriculum and instruction improvement plans; and
(6) an instruction plan that includes education
effectiveness processes developed according to section 121.608
and integration of curriculum and technology developed under
section 129B.33.
Sec. 73. Minnesota Statutes 1986, section 126.70,
subdivision 2, is amended to read:
Subd. 2. [CONTENTS OF THE PLAN.] The plan may include:
(1) procedures the district will use to analyze and
identify teaching and curricular needs, including the need for
mentor teachers;
(2) short- and long-term curriculum and staff development
needs;
(3) integration with in-service and curricular efforts
already in progress;
(4) goals to be achieved and the means to be used;
(5) procedures for evaluating progress; and
(6) whether the school board intends to offer contracts
under the excellence in teaching program; and
(7) integration of areas listed under section 126.71.
Sec. 74. Minnesota Statutes 1987 Supplement, section
126.70, subdivision 2a, is amended to read:
Subd. 2a. [PERMITTED USES.] A school board may approve a
plan for any of the following purposes:
(1) to participate in the educational effectiveness program
according to section 121.609;
(2) to provide in-service education for elementary and
secondary teachers to improve the use of technology in education;
(3) to provide subject area in-service education
emphasizing the academic content of curricular areas determined
by the district to be a priority area;
(4) to use experienced teachers, as mentors, to assist in
the continued development of new teachers;
(5) to increase the involvement of parents, business, and
the community in education;
(6) for experimental delivery systems;
(7) for in-service education to increase the effectiveness
of principals and administrators;
(8) for in-service education or curriculum development for
programs for gifted and talented pupils;
(9) for in-service education or curriculum development for
cooperative efforts to increase curriculum offerings, as set
forth in section 124.272;
(10) for improving curriculum, according to the needs
identified under the planning, evaluation, and reporting process
set forth in section 126.666;
(11) for in-service education and curriculum development
designed to promote sex equity in all aspects of education, with
emphasis on curricular areas such as mathematics, science, and
technology programs;
(12) for in-service education or curriculum modification
for handicapped pupils and low-achieving pupils;
(13) for short-term contracts as described in section
126.72; or
(14) to employ teachers for an extended year to perform
duties directly related to improving curriculum or teaching
skills.
Sec. 75. Minnesota Statutes 1987 Supplement, section
129B.11, subdivision 1, is amended to read:
Subdivision 1. [PLANS; GRANT AWARDS.] The state board of
education, with the advice of the state curriculum advisory
committee and the advisory committee on technology in education
for projects involving technology, shall make grants to groups
of school districts to implement plans to improve
education. The board shall consult with the state curriculum
advisory committee and other appropriate groups. The board may
award grants to groups of districts which submit plans that
include at least the following:
(1) program and curriculum changes which provide more
learning opportunities for students;
(2) demonstration of a local commitment to the plan and, in
the case of plans utilizing technology, local financial support
including public and private partnerships;
(3) involvement of school district teaching staff in
development of the plan;
(4) demonstration that the plan is consistent with school
district goals established under section 126.666; and
(5) the structural criteria established in subdivision 2.
The board may establish additional criteria and shall
establish time lines and the grant application procedure for
making grants.
Sec. 76. Minnesota Statutes 1987 Supplement, section
129B.39, is amended to read:
129B.39 [PURCHASE OF COURSEWARE PACKAGE DUPLICATION
RIGHTS.]
Rights to duplication of courseware packages may be
purchased, and volume purchase agreements may be established by
the department of education, if the department determines that
the courseware packages qualify as high quality according to
section 129B.37, and if the courseware packages are available to
the state at a lower cost than if purchased by school districts
individually. The department shall contract with any company
that submits the lowest bid and that has the capability to
duplicate and distribute courseware packages obtained by the
department under this section. The materials shall be available
to districts at cost, including nominal costs of reproduction
and distribution. Money from the sale of courseware packages is
annually appropriated to the department of education to purchase
additional courseware packages according to this section.
Sec. 77. Minnesota Statutes 1986, section 129B.40,
subdivision 1, is amended to read:
Subdivision 1. [NEW COURSEWARE PACKAGES.] The department
of education may contract with various organizations, commercial
or nonprofit, for the design and development of courseware
packages which will meet the needs of school districts and which
otherwise are unavailable or too expensive for individual
districts or the state to purchase. The department may:
(a) contract with school districts, private entrepreneurs,
and other public or private agencies for the development of a
specified courseware package;
(b) assist entrepreneurs to develop their own ideas for
courseware packages that could be used in school districts, by
providing funds for that purpose;
(c) secure copyrights for those materials in which it has a
whole or part interest;
(d) contract to distribute courseware packages to school
districts at cost under section 129B.39; and
(e) contract for the marketing of courseware packages.
The department of education shall evaluate whether the
courseware packages qualify as high quality according to the
criteria and procedures established in section 129B.37 by the
state board of education.
Courseware packages developed according to this subdivision
shall become the property of the state. Revenue from the sale
of these courseware packages shall be annually appropriated from
the general fund to the department of education and shall be
used to develop additional courseware packages according to this
section and to evaluate the other commercial courseware under
section 129B.37.
Sec. 78. Minnesota Statutes 1987 Supplement, section
129B.55, subdivision 2, is amended to read:
Subd. 2. [FOUNDATION REVENUE GENERAL EDUCATION AID.]
Payment of foundation or general education aid for nonresident
pupils enrolled in the center must be made according to section
124A.036, subdivision 5.
Sec. 79. Minnesota Statutes 1987 Supplement, section
136D.27, is amended to read:
136D.27 [TAX LEVIES, CERTIFICATES OF INDEBTEDNESS.]
Each year the joint school board may certify to each
participating school district tax levies that shall not in any
year exceed .6 mills on each dollar of adjusted assessed
valuation for special education and .7 mills on each dollar of
adjusted assessed valuation for expenses for secondary
vocational education. Each participating school district shall
include such tax levies in the next tax roll which it shall
certify to the county auditor or auditors, and shall remit the
collections of such levies to the board promptly when received.
Such levies shall not be included in computing the limitations
upon the levy of any participating district under sections
124A.03, 124A.06, subdivision 3a, 124A.08, subdivision 3a,
124A.10, subdivision 3a, 124A.12, subdivision 3a, 124A.14,
subdivision 5a, and 275.125. The board may, any time after such
levies have been certified to the participating school
districts, issue and sell certificates of indebtedness in
anticipation of the collection of such levies, but in aggregate
amounts such as will not exceed the portion of the levies which
is then not collected and not delinquent.
Sec. 80. Minnesota Statutes 1987 Supplement, section
136D.74, subdivision 2, is amended to read:
Subd. 2. [TAX LEVY.] Each year the intermediate school
board may certify to each county auditor of each county in which
said intermediate school district shall lie, as a single taxing
district, tax levies that shall not in any year exceed .6 mills
on each dollar of adjusted assessed valuation for expenses for
special education and .7 mills on each dollar of adjusted
assessed valuation for expenses for secondary vocational
education. Said annual tax levies shall be certified pursuant
to section 275.07. Upon such certification the county auditor
or auditors and other appropriate county officials shall levy
and collect such levies and remit the proceeds of collection
thereof to the intermediate school district as in the case with
independent school districts. Such levies shall not be included
in computing the limitations, if any, upon the levy of the
intermediate district or any of the participating districts
under sections 124A.03, 124A.06, subdivision 3a, 124A.08,
subdivision 3a, 124A.10, subdivision 3a, 124A.12, subdivision
3a, 124A.14, subdivision 5a, and 275.125.
Sec. 81. Minnesota Statutes 1987 Supplement, section
136D.87, is amended to read:
136D.87 [TAX LEVIES, CERTIFICATES OF INDEBTEDNESS.]
Each year the joint school board may certify to each
participating school district tax levies that shall not in any
year exceed .6 mills on each dollar of adjusted assessed
valuation for expenses for special education and .7 mills on
each dollar of adjusted assessed valuation for expenses for
secondary vocational education. Each participating school
district shall include such tax levies in the next tax roll
which it shall certify to the county auditor or auditors and
shall remit the collections of such levies to the board promptly
when received. Such levies shall not be included in computing
the limitations upon the levy of any participating district
under sections 124A.03, 124A.06, subdivision 3a, 124A.08,
subdivision 3a, 124A.10, subdivision 3a, 124A.12, subdivision
3a, 124A.14, subdivision 5a, and 275.125. The board may, any
time after such levies have been certified to the participating
school districts, issue and sell certificates of indebtedness in
anticipation of the collection of such levies, but in aggregate
amounts such as will not exceed the portion of the levies which
is then not collected and not delinquent.
Sec. 82. Minnesota Statutes 1986, section 273.138,
subdivision 6, is amended to read:
Subd. 6. The amount of aid calculated for a school
district pursuant to subdivision 3, clauses (2), (3), (4), and
(5) shall be deducted from the school district's maintenance
levy limitation established pursuant to section 124A.03,
subdivision 1, 124A.23 in determining the amount of taxes the
school district may levy for general and special purposes.
Sec. 83. Minnesota Statutes 1986, section 275.125,
subdivision 1, is amended to read:
Subdivision 1. [DEFINITIONS.] Except as may otherwise be
provided in this section, the words and phrases defined in
sections 120.02, 124.201, 124.225, 124A.02, and 124A.033, when
used in this section shall have the meanings ascribed to them in
those sections The terms defined in section 120.02 and in
chapters 124 and 124A have the same meaning when they are used
in this section, unless otherwise clearly indicated.
Sec. 84. Minnesota Statutes 1987 Supplement, section
275.125, subdivision 5e, is amended to read:
Subd. 5e. [EXCESS TRANSPORTATION LEVY.] A school district
may make a levy for excess transportation costs according to
this subdivision. The amount of the levy shall be the result of
the following computation:
(a) Multiply the base cost computed using data for the
current school year according to section 124.225, subdivision 1,
paragraph (k) (i), by the sum of the number of secondary FTE
pupils transported to and from school in the current year who
live more than one mile but less than two miles from the public
school which they could attend or the nonpublic school actually
attended, plus the number of FTE pupils residing less than one
mile from school who were transported to and from school in the
current year due to extraordinary traffic hazards.
(b) Add to the result in paragraph (a) the actual cost in
the current year of other related services that are necessary
because of extraordinary traffic hazards.
Sec. 85. Minnesota Statutes 1987 Supplement, section
275.125, subdivision 6e, is amended to read:
Subd. 6e. [DESEGREGATION LEVY.] Each year, school district
No. 625, St. Paul, may levy an amount not to exceed one mill
times the adjusted assessed valuation of the district.
Notwithstanding section 121.904, the entire amount of this levy
shall be recognized as revenue for the fiscal year in which the
levy is certified. This levy shall not be considered in
computing the aid reduction under section 124.155. If the
district levies under this subdivision, it may not place the
proceeds of the 1983 payable 1984 levy authorized by subdivision
9a, in the general fund.
Sec. 86. Minnesota Statutes 1987 Supplement, section
275.125, subdivision 8c, is amended to read:
Subd. 8c. [SPECIAL EDUCATION LEVY.] Each year, a district,
excluding intermediate school district Nos. 287, 916, and 917,
may levy an amount that may not exceed 66 percent of salaries
paid to essential personnel in that district minus the amount of
state aid and any federal aid, if applicable, paid to that
district for salaries of these essential personnel under
sections 124.32, subdivisions 1b and 10, and 124.574,
subdivision 2b, plus 61 percent of salaries paid to essential
personnel in that district minus the amount of state aid and any
federal aid, if applicable, paid to that district for salaries
of these essential personnel under section 124.273, subdivision
1b, for the year to which the levy is attributable.
For purposes of this subdivision, a special education
cooperative or an intermediate school district each year shall
allocate an amount equal to 66 percent of salaries paid to
essential personnel in that intermediate district or cooperative
minus the amount of state aid and any federal aid, if
applicable, paid to that intermediate district or cooperative
for salaries of these essential personnel under sections 124.32,
subdivisions 1b and 10, and 124.574, subdivision 2b, plus 61
percent of salaries paid to essential personnel in that
intermediate district or cooperative minus the amount of state
aid and any federal aid, if applicable, paid to that
intermediate district or cooperative for salaries of these
essential personnel under section 124.273, subdivision 1b, for
the year to each of the member participating districts of the
cooperative or the intermediate district. The member
participating districts may make a levy in the amount of the
costs allocated to them by the cooperative or intermediate
district.
Special education cooperatives and intermediate school
districts that allocate unreimbursed portions of salaries of
special education essential personnel among member participating
districts, for purposes of the member participating districts
making a levy under this subdivision, shall provide information
to the state department of education on the amount of
unreimbursed costs of salaries they allocated to the member
participating districts.
Sec. 87. Minnesota Statutes 1987 Supplement, section
275.125, subdivision 9, is amended to read:
Subd. 9. [LEVY REDUCTIONS; TACONITE.] (1) Reductions in
levies pursuant to subdivision 10, and section 273.138, shall be
made prior to the reductions in clause (2).
(2) Notwithstanding any other law to the contrary,
districts which received payments pursuant to sections 298.018;
298.23 to 298.28, except an amount distributed under section
298.28, subdivision 4, paragraph (c), clause (ii); 298.34 to
298.39; 298.391 to 298.396; 298.405; and any law imposing a tax
upon severed mineral values, or recognized revenue pursuant to
section 477A.15; shall not include a portion of these aids in
their permissible levies pursuant to those sections, but instead
shall reduce the permissible levies authorized by this section
and chapters 124 and 124A by the greater of the following:
(a) an amount equal to 50 percent of the total dollar
amount of the payments received pursuant to those sections or
revenue recognized pursuant to section 477A.15 in the previous
fiscal year; or
(b) an amount equal to the total dollar amount of the
payments received pursuant to those sections or revenue
recognized pursuant to section 477A.15 in the previous fiscal
year less the product of the same dollar amount of payments or
revenue times the ratio of the maximum levy allowed the district
under Minnesota Statutes 1986, sections 124A.03, subdivision 2,
124A.06, subdivision 3a, 124A.08, subdivision 3a, 124A.10,
subdivision 3a, 124A.12, subdivision 3a, and 124A.14,
subdivision 5a, to the total levy allowed the district under
this section and Minnesota Statutes 1986, sections 124A.03,
124A.06, subdivision 3a, 124A.08, subdivision 3a, 124A.10,
subdivision 3a, 124A.12, subdivision 3a, 124A.14, subdivision
5a, and 124A.20, subdivision 2, for levies certified in 1986.
(3) No reduction pursuant to this subdivision shall reduce
the levy made by the district pursuant to section 124A.23, to an
amount less than the amount raised by a levy of 12.5 mills times
the adjusted assessed valuation of that district for the
preceding year as determined by the commissioner. The amount of
any increased levy authorized by referendum pursuant to section
124A.03, subdivision 2 shall not be reduced pursuant to this
subdivision. The amount of any levy authorized by subdivision
4, to make payments for bonds issued and for interest thereon,
shall not be reduced pursuant to this subdivision.
(4) Before computing the reduction pursuant to this
subdivision of the capital expenditure levy authorized by
section 124.244, subdivision 2, and subdivisions 11c, 12, and
12a, and the community service education levy authorized by
subdivisions 8 and 8b, the commissioner shall ascertain from
each affected school district the amount it proposes to levy for
capital expenditures pursuant to section 124.244, subdivision 2,
and subdivisions 11c, 12, and 12a, and for community services
education pursuant to subdivisions 8 and 8b. The reduction of
the capital expenditure levy and the community services
education levy shall be computed on the basis of the amount so
ascertained.
(5) Notwithstanding any law to the contrary, any amounts
received by districts in any fiscal year pursuant to sections
298.018; 298.23 to 298.28; 298.34 to 298.39; 298.391 to 298.396;
298.405; or any law imposing a tax on severed mineral values;
and not deducted from foundation general education aid pursuant
to section 124A.035, subdivision 5, clause (2), and not applied
to reduce levies pursuant to this subdivision shall be paid by
the district to the St. Louis county auditor in the following
amount by March 15 of each year except 1986 and 1987, the amount
required to be subtracted from the previous fiscal year's
foundation general education aid pursuant to section 124A.035,
subdivision 5, which is in excess of the foundation general
education aid earned for that fiscal year. The county auditor
shall deposit any amounts received pursuant to this clause in
the St. Louis county treasury for purposes of paying the
taconite homestead credit as provided in section 273.135.
Sec. 88. Minnesota Statutes 1987 Supplement, section
275.125, subdivision 9b, is amended to read:
Subd. 9b. [OPERATING DEBT LEVY.] (1) Each year, a district
may make an additional levy to eliminate a deficit in the net
unappropriated operating funds of the district, determined as of
June 30, 1983, and certified and adjusted by the commissioner.
This levy may in each year be an amount not to exceed the amount
raised by a levy of 1.5 mills times the adjusted assessed
valuation of the district for the preceding year as determined
by the commissioner. However, the total amount of this levy for
all years it is made shall not exceed the lesser of (a) the
amount of the deficit in the net unappropriated operating funds
of the district as of June 30, 1983, or (b) the amount of the
aid reduction, according to Laws 1981, Third Special Session
chapter 2, article 2, section 2, but excluding clauses (l), (m),
(n), (o), and (p), and Laws 1982, Third Special Session chapter
1, article 3, section 6, to the district in fiscal year 1983.
When the cumulative levies made pursuant to this subdivision
equal the total amount permitted by this subdivision, the levy
shall be discontinued.
(2) The proceeds of this levy shall be used only for cash
flow requirements and shall not be used to supplement district
revenues or income for the purposes of increasing the district's
expenditures or budgets.
(3) Any district which that levies pursuant to this
subdivision shall certify the maximum levy allowable under
section 124A.03, subdivision 1 or 3 124A.23, subdivisions 2 and
2a, in that same year.
Sec. 89. Minnesota Statutes 1987 Supplement, section
275.125, subdivision 15, is amended to read:
Subd. 15. [ADJUSTMENTS.] If any school district levy is
found to be excessive as a result of a decision of the tax court
or a redetermination by the commissioner of revenue under
section 124.2131, subdivisions 2 to 11 or for any other reason,
the amount of the excess shall be deducted from the levy
certified in the next year for the same purpose; provided that
if no levy is certified in the next year for the same purpose or
if the amount certified is less than the amount of the excess,
the excess shall be deducted from that levy and the levy
certified pursuant to section 124A.03, subdivision 1 124A.23,
subdivision 2. If the amount of any aid entitlement pursuant to
sections 124.225, 124.245, and 124A.02 would have been increased
in a prior year as a result of a decision of the tax court or a
redetermination by the commissioner, the amount of the increase
shall be added to the amount of current aid entitlement for the
same purposes.
Sec. 90. Minnesota Statutes 1986, section 275.128, is
amended to read:
275.128 [EXPENSES FOR ASBESTOS AND POLYCHLORINATED
BIPHENYLS.]
Notwithstanding any law to the contrary, a district that
incurred expenses for removal of asbestos, asbestos
encapsulation, or cleanup or disposal of polychlorinated
biphenyls may use the revenue authorized by sections 123.36,
subdivision 13; 124.244; 124.245; and 275.125, subdivisions 11b
and subdivision 11c to meet contractual obligations or to
reimburse the fund from which expenses were paid, regardless of
when the authorized revenue was received by the district.
Sec. 91. Minnesota Statutes 1987 Supplement, section
298.28, subdivision 4, is amended to read:
Subd. 4. [SCHOOL DISTRICTS.] (a) 27.5 cents per taxable
ton plus the increase provided in paragraph (d) must be
allocated to qualifying school districts to be distributed,
based upon the certification of the commissioner of revenue,
under paragraphs (b) and (c).
(b) 5.5 cents per taxable ton must be distributed to the
school districts in which the lands from which taconite was
mined or quarried were located or within which the concentrate
was produced. The distribution must be based on the
apportionment formula prescribed in subdivision 2.
(c)(i) 22 cents per taxable ton, less any amount
distributed under paragraph (e), shall be distributed to a group
of school districts comprised of those school districts wherein
the taconite was mined or quarried or the concentrate produced
or in which there is a qualifying municipality as defined by
section 273.134 in direct proportion to school district indexes
as follows: for each school district, its pupil units
determined under section 124.17 for the prior school year shall
be multiplied by the ratio of the average adjusted assessed
value per pupil unit for school districts receiving aid under
this clause as calculated pursuant to chapter 124A for the
school year ending prior to distribution to the adjusted
assessed value per pupil unit of the district. Each district
shall receive that portion of the distribution which its index
bears to the sum of the indices for all school districts that
receive the distributions.
(ii) Notwithstanding clause (i), each school district that
receives a distribution under sections 298.018; 298.23 to
298.28, exclusive of any amount received under this clause;
298.34 to 298.39; 298.391 to 298.396; 298.405; or any law
imposing a tax on severed mineral values that is less than the
amount of its levy reduction under section 275.125, subdivision
9, for the second year prior to the year of the distribution
shall receive a distribution equal to the difference; the amount
necessary to make this payment shall be derived from
proportionate reductions in the initial distribution to other
school districts under clause (i).
(d) On July 15, in years prior to 1988, an amount equal to
the increase derived by increasing the amount determined by
paragraph (c) in the same proportion as the increase in the
steel mill products index over the base year of 1977 as provided
in section 298.24, subdivision 1, clause (a), shall be
distributed to any school district described in paragraph (c)
where a levy increase pursuant to section 124A.03, subdivision
2, is authorized by referendum, according to the following
formula. On July 15, 1988, the increase over the amount
established for 1987 shall be determined as if there had been an
increase in the tax rate under section 298.24, subdivision 1,
paragraph (b), according to the increase in the implicit price
deflator. On July 15, 1989, and subsequent years, the increase
over the amount established for the prior year shall be
determined according to the increase in the implicit price
deflator as provided in section 298.24, subdivision 1, paragraph
(a). Each district shall receive the product of:
(i) $150 times the pupil units identified in section
124.17, subdivision 1, enrolled in the second previous year or
the 1983-1984 school year, whichever is greater, less the
product of 1-3/4 mills times the district's taxable valuation in
the second previous year; times
(ii) the lesser of:
(A) one, or
(B) the ratio of the amount certified pursuant to section
124A.03, subdivision 2, in the previous year, to the product of
1-3/4 mills times the district's taxable valuation in the second
previous year.
If the total amount provided by paragraph (d) is
insufficient to make the payments herein required then the
entitlement of $150 per pupil unit shall be reduced uniformly so
as not to exceed the funds available. Any amounts received by a
qualifying school district in any fiscal year pursuant to
paragraph (d) shall not be applied to reduce foundation aids
general education aid which the district is entitled to
receive receives pursuant to section 124A.02 124A.23 or the
permissible levies of the district. Any amount remaining after
the payments provided in this paragraph shall be paid to the
commissioner of iron range resources and rehabilitation who
shall deposit the same in the taconite environmental protection
fund and the northeast Minnesota economic protection trust fund
as provided in subdivision 11.
(e) There shall be distributed to any school district the
amount which the school district was entitled to receive under
section 298.32 in 1975.
Sec. 92. Minnesota Statutes 1986, section 298.39, is
amended to read:
298.39 [DISTRIBUTION OF PROCEEDS.]
The proceeds of the tax collected under section 298.35
shall be distributed by the state treasurer, upon certificate of
the commissioner of revenue to the general fund of the state and
to the various taxing districts in which the lands from which
the semitaconite was mined or quarried were located in the
following proportions: 22 percent thereof to the city or town;
50 percent thereof to the school district; 22 percent thereof to
the county; six percent thereof to the state. If the mining and
concentration, or different steps in either thereof are carried
on in more than one taxing district, the commissioner shall
apportion equitably the proceeds of the part of the tax going to
cities or towns among such subdivisions, and the part going to
school districts among such districts, and the part going to
counties among such counties, upon the basis of attributing 40
percent of the proceeds of the tax to the operation of mining or
quarrying the semitaconite, and the remainder to the
concentrating plant and to the processes of concentration, and
with respect to each thereof giving due consideration to the
relative extent of such operations performed in each such taxing
district. The commissioner's order making such apportionment
shall be subject to review by the tax court at the instance of
any of the interested taxing districts, in the same manner as
other orders of the commissioner. The amount so distributed
shall be divided among the various funds of the state, or of the
taxing districts in the same proportion as the general ad
valorem tax thereof. If in any year the state shall not spread
any general ad valorem tax levy against real property, the
state's proportion of the tax shall be paid into the general
fund. The amount distributed to any city shall be included in
computing the permissible levies of such city under section
275.11, but shall not be included in computing mill rate
limitations, including cost of living adjustments thereof, so
long as the levies do not exceed the limitations provided by
section 275.11. On or before October 10 of each calendar year
each producer of semitaconite subject to taxation under section
298.35, hereinafter called "taxpayer," shall file with the
commissioner of revenue and with the county auditor of each
county in which such taxpayer operates, and with the chief
clerical officer of each school district or city which is
entitled to participate in the distribution of the tax, an
estimate of the amount of tax which would be payable by such
taxpayer under said law for such calendar year; provided such
estimate shall be in an amount not less than the amount due on
the mining and production of concentrates up to September 30 of
said year plus the amount becoming due because of probable
production between September 30 and December 31 of said year,
less any credit allowable as hereinafter provided. Such
estimate shall list the taxing districts entitled to participate
in the distribution of such tax, and the amount of the estimated
tax which would be distributable to each such district in such
next ensuing calendar year on the basis of the last percentage
distribution certified by the commissioner of revenue. If there
be no such prior certification, the taxpayer shall set forth its
estimate of the proper distribution of such tax under the law,
which estimate may be corrected by the commissioner on deeming
it improper, notice of such correction being given by the
commissioner to the taxpayer and the public officers receiving
such estimate. The officers with whom such report is so filed
shall use the amount so indicated as being distributable to each
taxing district in computing, pursuant to section 275.11, the
permissible tax levy of such city in the year in which such
estimate is made, and payable in the next ensuing calendar
year. Such taxpayer shall then pay, at the times payments are
required to be made pursuant to section 298.36, as the amount of
tax payable under section 298.35, the greater of (a) the amount
shown by such estimate, or (b) the amount due under said section
as finally determined by the commissioner of revenue pursuant to
law. If, as a result of the payment of the amount of such
estimate, the taxpayer has paid in any calendar year an amount
of tax in excess of the amount due in such year under section
298.35, after application of credits for any excess payments
made in previous years, all as determined by the commissioner of
revenue, the taxpayer shall be given credit for such excess
amount against any taxes which, under said section, may become
due from the taxpayer in subsequent years. In any calendar year
in which a general property tax levy subject to chapter 124 or
124A or section 275.11 or sections 124A.03, 124A.06, subdivision
3a, 124A.08, subdivision 3a, 124A.10, subdivision 3a, 124A.12,
subdivision 3a, 124A.14, subdivision 5a, and 275.125 has been
made, if the taxes distributable to any such city or school
district are greater than the amount estimated to be paid to any
such city or school district in such year, the excess of such
distribution shall be held in a special fund by the city or
school district and shall not be expended until the succeeding
calendar year, and shall be included in computing the
permissible levies under chapter 124 or 124A or section 275.11
or sections 124A.03, 124A.06, subdivision 3a, 124A.08,
subdivision 3a, 124A.10, subdivision 3a, 124A.12, subdivision
3a, 124A.14, subdivision 5a, and 275.125 of such city or school
district payable in such year. If the amounts distributable to
any such city or school district, after final determination by
the commissioner of revenue under this section are less than the
amounts indicated by such estimates, such city or school
district may issue certificates of indebtedness in the amount of
the shortage, and may include in its next tax levy, in excess of
the limitations of section chapters 124 and 124A and sections
275.11 or sections 124A.03, 124A.06, subdivision 3a, 124A.08,
subdivision 3a, 124A.10, subdivision 3a, 124A.12, subdivision
3a, 124A.14, subdivision 5a, and 275.125 an amount sufficient to
pay such certificates of indebtedness and interest thereon, or,
if no certificates were issued, an amount equal to such shortage.
There is hereby appropriated to such taxing districts as
are stated herein, from any fund or account in the state
treasury to which the money was credited, an amount sufficient
to make the payment or transfer.
Sec. 93. Minnesota Statutes 1986, section 475.61,
subdivision 4, is amended to read:
Subd. 4. [SURPLUS FUNDS.] All such taxes shall be
collected and remitted to the municipality by the county
treasurer as other taxes are collected and remitted, and shall
be used only for payment of the obligations on account of which
levied or to repay advances from other funds used for such
payments, except that any surplus remaining in the debt service
fund when the obligations and interest thereon are paid may be
appropriated to any other general purpose by the municipality.
However, the amount of any surplus remaining in the debt service
fund of a school district when the obligations and interest
thereon are paid shall be used to reduce the maintenance general
education levy authorized pursuant to section 124A.03,
subdivision 1 except that from July 1, 1982 to June 30, 1983, a
school district which has discontinued its levy for debt service
may transfer to its general fund the amount of any surplus
remaining in its debt service fund when the obligations and
interest thereon are paid or when an escrow account for
defeasance of the entire amount of the obligations and interest
thereon has been established 124A.23.
Sec. 94. Laws 1987, chapter 398, article 1, section 25,
subdivision 3, is amended to read:
Subd. 3. [AID REDUCTION FOR ADMINISTRATION COSTS.] By
October 1, 1987, the commissioner of employee relations shall
certify to the commissioner of education the school districts
that have not complied with subdivision 1. For each of these
school districts, the commissioner of education shall reduce
foundation general education aid for the 1988-1989 school year
by an amount equal to five percent of the district's
administration costs for the 1986-1987 school year. If the
reduction exceeds the district's foundation general education
aid, the reduction shall be made from other aids paid to the
district.
Sec. 95. Laws 1987, chapter 398, article 1, section 26,
subdivision 2, is amended to read:
Subd. 2. [FOUNDATION AID.] For foundation aid there is
appropriated:
$851,283,900 ..... 1988,
$126,482,100 ..... 1989.
The appropriation for aid for fiscal year 1988 includes
$121,712,400 for aid for fiscal year 1987 payable in fiscal year
1988 and $729,571,500 for aid for fiscal year 1988 payable in
fiscal year 1989 1988.
The appropriation for aid for fiscal year 1989 is for aid
for fiscal year 1988 payable in fiscal year 1989.
Sec. 96. Laws 1987, chapter 398, article 7, section 40,
subdivision 4, is amended to read:
Subd. 4. [COMPREHENSIVE ARTS PLANNING PROGRAM.] For grants
for the comprehensive arts planning program according to
Minnesota Statutes, section 129B.20, there is appropriated:
$37,500 ..... 1988.
$37,500 ..... 1989.
Any unexpended balance remaining in fiscal year 1988 does
not cancel but is available for fiscal year 1989.
Sec. 97. Laws 1987, chapter 398, article 8, section 39,
subdivision 2, is amended to read:
Subd. 2. [ELIGIBILITY REQUIREMENTS.] To qualify for a
planning grant, an existing program must have the following:
(1) an educational program that includes at least some of
the programs in section 19, subdivision 2 35;
(2) outreach activities; and
(3) an established policy of accepting nonresident pupils.
Sec. 98. Laws 1987, chapter 398, article 8, section 44,
subdivision 5, is amended to read:
Subd. 5. [MENTORSHIP PROGRAMS.] There is appropriated for
the mentorship programs under section 10 13:
$250,000 ..... 1988,
$250,000 ..... 1989.
Any unexpended balance remaining in fiscal year 1988 does
not cancel but is available for fiscal year 1989.
Sec. 99. [1987-1988 AND 1988-1989 ABATEMENT AID.]
Notwithstanding Minnesota Statutes, section 124.214,
subdivision 2, if a district qualifies for basic foundation aid
for the 1987-1988 school year only because of Minnesota Statutes
1987 Supplement, section 124A.02, subdivision 5a, clause (2), or
if a district qualifies for general education aid for fiscal
year 1989 only because of Laws 1987, chapter 398, article 1,
section 23, subdivision 2, as amended by Laws 1987, First
Special Session chapter 4, article 1, section 7, it does not
qualify for abatement aid for the applicable year under
Minnesota Statutes, section 124.214, subdivision 2.
Sec. 100. [ADJUSTMENT FOR TEXTBOOK EXPENDITURES.]
Notwithstanding Minnesota Statutes 1986, section 123.933,
subdivision 3, clause (b), the department of education shall use
7.5 percent as the inflation adjustment for the formula
allowance for each of the 1988-1989 and the 1989-1990 school
years when the department establishes the statewide average
expenditure, per pupil in public schools, for textbooks,
individualized instructional materials, and standardized tests.
Sec. 101. [INSTRUCTION TO THE REVISOR.]
Subdivision 1. [CHAPTER AND SECTION HEADINGS.] In the next
edition of Minnesota Statutes, the revisor of statutes is
requested to change the name of chapter 124A from "School
Foundation Revenue" to "General Education Revenue," the first
grade head before section 129B.52 from "Area Learning and
Reporting Process" to "Area Learning Centers," the heading of
section 124.245 from "Capital Expenditure Aid" to "Hazardous
Substance Revenue," the heading of section 124A.03 from
"Foundation Related Levies" to "Referendum Levy," the heading of
section 124.2131 from "Equalization Aid Review Committee" to
"Adjustment of Assessed Valuations," the heading of section
124A.031 from "Dates of Aid Payments" to "Aid for Agricultural
Credits," the heading of section 124A.034 from "Shared Time
Foundation Aid," to "Shared Time Aid," the heading of section
124A.035 from "Deductions from Foundation Aid" to "Deductions
from General Education Aid," the heading of section 124A.036
from "Foundation Aid; Resident and Nonresident Districts" to
"Payments to Resident and Nonresident Districts," and the
heading of section 126.64 from "Foundation Revenue for Pupils"
to "General Education Revenue for Pupils."
Subd. 2. [CROSS-REFERENCES.] In each section of Minnesota
Statutes referred to in column A, the revisor of statutes shall
delete the reference in column B and insert the reference in
column C.
Column A Column B Column C
275.125, subd. 9a 124A.03, subd. 1 124A.23, subd. 2
275.125, subd. 9c 124A.03, subd. 1 124A.23, subd. 2
or 3
122.87, subd. 4 126.66 126.666
126.72, subd. 2 126.66, subd. 6 126.666, subd. 4
129B.32, subd. 1 129B.33 129B.39
121.15, subd. 1 275.125, subd. 11a, 124.244, subd. 4,
clause (c) clause (2)
Sec. 102. [REPEALER.]
Minnesota Statutes 1986, sections 121.904, subdivision 7;
122.531, subdivision 8; 124.245, subdivision 4; and 124A.031,
subdivision 3; Minnesota Statutes 1987 Supplement, sections
121.904, subdivision 11b; 124A.02, subdivision 5a; 124A.03,
subdivision 3a; and 124A.25, are repealed.
Sec. 103. [EFFECTIVE DATES.]
Sections 8, 35, 36, 40, 61, 62, 63, 66, 84, 86, 90, 95, and
99 are effective the day following final enactment. The
remaining sections are effective July 1, 1988.
Approved April 12, 1988
Official Publication of the State of Minnesota
Revisor of Statutes