Minnesota Session Laws - 1988, Regular Session

  

                         Laws of Minnesota 1988 

                        CHAPTER 675-S.F.No. 2491 
           An act relating to metropolitan government; 
          establishing various requirements on agency 
          organization, authority, work programs, budgets, and 
          reports; amending Minnesota Statutes 1986, sections 
          473.13, subdivision 1, and by adding a subdivision; 
          473.146, subdivision 3; 473.167, subdivisions 2, 3, 
          and by adding subdivisions; 473.173, subdivision 6; 
          473.249, subdivision 1, and by adding a subdivision; 
          473.375, subdivisions 4, 8, and by adding a 
          subdivision; 473.38, by adding a subdivision; 
          Minnesota Statutes 1987 Supplement, sections 473.1623, 
          subdivisions 4 and 6; 473.446, subdivisions 1, 3, and 
          by adding a subdivision; and 473.711, subdivision 2, 
          and by adding a subdivision; proposing coding for new 
          law in Minnesota Statutes, chapter 473; repealing 
          Minnesota Statutes 1987 Supplement, section 473.393. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1986, section 473.13, 
subdivision 1, is amended to read:  
    Subdivision 1.  [BUDGET.] On or before October 1 of each 
year the council, after a public hearing, shall adopt a budget 
covering its anticipated receipts and disbursements for the 
ensuing year and shall decide upon the total amount necessary to 
be raised from ad valorem tax levies to meet its budget.  The 
budget shall state in detail the expenditures for each program 
to be undertaken, including the expenses for salaries, 
consultant services, overhead, travel, printing, and other 
items.  The budget shall state in detail the capital 
expenditures of the council for the budget year, based on a 
five-year capital program adopted by the council and transmitted 
to the legislature.  After adoption of the budget, an increase 
of over $10,000 in the council's budget, a program or department 
budget, or a budget item, must be approved by the council before 
the increase is allowed or the funds obligated.  After adoption 
of the budget and no later than October 1, the council shall 
certify to the auditor of each metropolitan county the share of 
the tax to be levied within that county, which must be an amount 
bearing the same proportion to the total levy agreed on by the 
council as the assessed valuation of the county bears to the 
assessed valuation of the metropolitan area.  The maximum amount 
of any levy made for the purpose of this chapter may not exceed 
the limits set by sections 473.167 and 473.249. 
     Sec. 2.  Minnesota Statutes 1986, section 473.13, is 
amended by adding a subdivision to read: 
    Subd. 1a.  [PROGRAM EVALUATION.] The budget procedure of 
the council must include a substantive assessment and evaluation 
of the effectiveness of each significant program of the council, 
with, to the extent possible, quantitative information on the 
status, progress, costs, benefits, and effects of each program.  
The council shall transmit the evaluation to the legislature 
annually. 
    Sec. 3.  Minnesota Statutes 1986, section 473.146, 
subdivision 3, is amended to read:  
    Subd. 3.  [TRANSPORTATION CHAPTER OF THE DEVELOPMENT 
GUIDE.] The transportation chapter must include policies 
relating to all transportation forms and be designed to promote 
the legislative determinations, policies and goals set forth in 
section 473.371.  In addition to the requirements of subdivision 
1 regarding the contents of the policy plan, the nontransit 
element of the transportation chapter must include the following:
    (1) a statement of the needs and problems of the 
metropolitan area with respect to the functions covered and, 
including the present and prospective demand for and constraints 
on access to regional business concentrations and other major 
activity centers and the constraints on and acceptable levels of 
development and vehicular trip generation at such centers; 
    (2) the objectives of and the policies to be forwarded by 
the policy plan; 
    (2) (3) a general description of the physical facilities 
and services to be developed; 
    (3) (4) a statement as to the general location of physical 
facilities and service areas; 
    (4) (5) a general statement of timing and priorities in the 
development of those physical facilities and service areas; and 
    (5) (6) a detailed statement, updated every two years, of 
timing and priorities for improvements and expenditures needed 
on the metropolitan highway system; and 
    (7) a general statement on the level of public expenditure 
appropriate to the facilities. 
     The council shall develop the nontransit element in 
consultation with the transportation advisory board and shall 
transmit the results to the state department of transportation. 
    Sec. 4.  Minnesota Statutes 1987 Supplement, section 
473.1623, subdivision 4, is amended to read:  
    Subd. 4.  [FINANCIAL REPORTING; BUDGETING.] (a) The 
advisory committee, with the assistance of the state auditor and 
the legislative auditor, shall develop uniform or consistent 
standards, formats, and procedures for the budgets and financial 
reports of the council and all metropolitan agencies.  The 
council shall report to the legislature from time to time on 
progress made by the committee in improving the uniformity and 
quality of budgets and financial reports and on legislation that 
may be needed for this purpose. 
    (b) The council and each metropolitan agency shall prepare 
a summary budget for agency fiscal year 1988 and each year 
thereafter.  The advisory committee, with the assistance of the 
state auditor and the legislative auditor, shall develop 
guidelines and models for the summary budgets.  The purpose of 
the summary budget is to increase public knowledge and agency 
accountability by providing citizens outside of the agency with 
a condensed, accessible, and graphic description of the 
financial affairs of the agency.  The document should contain a 
coherent, effectively communicated, understandable statement 
of:  financial trends and forecasts; budget policies and policy 
changes; agency financial assumptions, objectives and plans; 
revenue sources and expenditures by program category; personnel 
policies, decisions, and allocation; budgetary performance 
measures; and similar matters serving the purpose of the 
document. 
    (c) The council and each metropolitan agency shall include 
in the annual budget: 
    (1) a statement of the reserve or fund balance carried 
forward at the end of the budget year, for at least the two 
preceding fiscal years; 
    (2) a comparison of budgeted and actual expenditures, 
reported by department and, if the agency has a program budget, 
by program, for at least the two preceding fiscal years; 
    (3) a listing of proposed or anticipated consulting 
contracts or projects and the amount of each contract or project.
    Sec. 5.  Minnesota Statutes 1987 Supplement, section 
473.1623, subdivision 6, is amended to read:  
    Subd. 6.  [PERSONNEL AND ETHICAL PRACTICES; COMMUNICATION.] 
By January 1, of each year, the council and each agency 
represented on the advisory committee established under this 
section shall report to the legislature on the following: 
    (1) agency personnel practices, including an analysis of 
trends, compliance with legal requirements, health care and 
other benefits, and salary levels in comparison with relevant 
job markets; and 
    (2) ethical practices requirements for board members and 
employees of each agency, including the sources of the 
requirements, agency comparisons, and comparison with 
requirements for state and local government officers and 
employees; and 
    (3) the activities undertaken by each agency board member 
and council member to regularly meet with and communicate with 
local officials and legislators in the member's district about 
issues before the agency or council. 
    The report on employee salaries under clause (1) must 
include details of:  all lump sum payments or bonuses; and a 
description of all payments, expense accounts, allowances, 
including travel allowances, and other current benefits granted 
to individuals that are not made generally available to 
employees of the council or agency. 
    Sec. 6.  Minnesota Statutes 1986, section 473.167, 
subdivision 2, is amended to read: 
    Subd. 2.  [LOANS FOR ACQUISITION.] The council may make 
loans to counties, towns, and statutory and home rule charter 
cities within the metropolitan area for the purchase of property 
within the right-of-way of a state trunk highway shown on an 
official map adopted pursuant to section 394.361 or 462.359 or 
for the purchase of property within the proposed right-of-way of 
a principal or intermediate arterial highway designated by the 
council as a part of the metropolitan highway system plan and 
approved by the council pursuant to subdivision 1.  The loans 
shall be made by the council, from the fund established pursuant 
to this subdivision, for purchases approved by the council.  The 
loans shall bear no interest.  The council shall make loans 
only:  (1) to accelerate the acquisition of primarily 
undeveloped property when there is a reasonable probability that 
the property will increase in value before highway construction, 
and to update an expired environmental impact statement on a 
project for which the right-of-way is being purchased; or (2) to 
avert the imminent conversion or the granting of approvals which 
would allow the conversion of property to uses which would 
jeopardize its availability for highway construction.  The 
council shall not make loans for the purchase of property at a 
price which exceeds the fair market value of the property or 
which includes the costs of relocating or moving persons or 
property.  A private property owner may elect to receive the 
purchase price either in a lump sum or in not more than four 
annual installments without interest on the deferred 
installments.  If the purchase agreement provides for 
installment payments, the council shall make the loan in 
installments corresponding to those in the purchase agreement.  
The recipient of an acquisition loan shall convey the property 
for the construction of the highway at the same price which the 
recipient paid for the property.  Upon notification by the 
council that the plan to construct the highway has been 
abandoned or the anticipated location of the highway changed, 
the recipient shall sell the property at market value in 
accordance with the procedures required for the disposition of 
the property.  All rents and other money received because of the 
recipient's ownership of the property and all proceeds from the 
conveyance or sale of the property shall be paid to the 
council.  The proceeds of the tax authorized by subdivision 3, 
all money paid to the council by recipients of loans, and all 
interest on the proceeds and payments shall be maintained as a 
separate fund.  For administration of the loan program the 
council may expend from the fund each year an amount no greater 
than three percent of the amount that a metropolitan area tax 
levy of 5/100 of a mill would raise in of the authorized levy 
for that year.  
    Sec. 7.  Minnesota Statutes 1986, section 473.167, 
subdivision 3, is amended to read:  
    Subd. 3.  [TAX.] The council may levy a tax on all taxable 
property in the metropolitan area, as defined in section 
473.121, to provide funds for loans made pursuant to 
subdivisions 2 and 2a.  The This tax for the right-of-way 
acquisition loan fund shall be certified by the council, levied, 
and collected in the manner provided by section 473.13.  The tax 
shall be in addition to that authorized by section 473.249 and 
any other law and shall not affect the amount or rate of taxes 
which may be levied by the council or any metropolitan agency or 
local governmental unit.  The amount of the levy shall be as 
determined and certified by the council, except as otherwise 
provided in this subdivision.  The tax shall not be levied at a 
rate higher than 5/100 of one mill.  The tax shall not be levied 
at a rate higher than that determined by the council to be 
sufficient, considering the other anticipated revenues of and 
disbursements from the loan fund, to produce a balance in the 
loan fund at the end of the next calendar year equal to twice 
the amount that a tax levy of 5/100 of a mill would raise in 
that year. 
    The property tax levied by the metropolitan council for the 
right-of-way acquisition loan fund shall not exceed the 
following amount for the years specified: 
    (a) for taxes payable in 1988, the product of 5/100 of one 
mill multiplied by the total assessed valuation of all taxable 
property located within the metropolitan area as adjusted by the 
provisions of Minnesota Statutes 1986, sections 272.64; 273.13, 
subdivision 7a; and 275.49; 
    (b) for taxes payable in 1989, except as provided in 
section 13, the product of (1) the metropolitan council's 
property tax levy limitation for the right-of-way acquisition 
loan fund for the taxes payable year 1988 determined under 
clause (a) multiplied by (2) an index for market valuation 
changes equal to the assessment year 1988 total market valuation 
of all taxable property located within the metropolitan area 
divided by the assessment year 1987 total market valuation of 
all taxable property located within the metropolitan area; and 
    (c) for taxes payable in 1990 and subsequent years, the 
product of (1) the metropolitan council's property tax levy 
limitation for the right-of-way acquisition loan fund for the 
previous year determined pursuant to this subdivision multiplied 
by (2) an index for market valuation changes equal to the total 
market valuation of all taxable property located within the 
metropolitan area for the current assessment year divided by the 
total market valuation of all taxable property located within 
the metropolitan area for the previous assessment year. 
    For the purpose of determining the metropolitan council's 
property tax levy limitation for the right-of-way acquisition 
loan fund for the taxes payable year 1988 and subsequent years 
under this subdivision, "total market valuation" means the total 
market valuation of all taxable property within the metropolitan 
area without valuation adjustments for fiscal disparities 
(chapter 473F), tax increment financing (sections 469.174 to 
469.179), and high voltage transmission lines (section 273.425). 
    The property tax levied under this subdivision for taxes 
payable in 1988 and subsequent years shall not be levied at a 
rate higher than that determined by the metropolitan council to 
be sufficient, considering the other anticipated revenues of and 
disbursements from the right-of-way acquisition loan fund, to 
produce a balance in the loan fund at the end of the next 
calendar year equal to twice the amount of the property tax levy 
limitation for taxes payable in the next calendar year 
determined under this section. 
    Sec. 8.  Minnesota Statutes 1986, section 473.167, is 
amended by adding a subdivision to read: 
    Subd. 4.  [STATE REVIEW.] The commissioner of revenue shall 
annually determine whether the property tax for the right-of-way 
acquisition loan fund certified by the metropolitan council for 
levy following the adoption of its budget is within the levy 
limitation imposed by this section.  To the extent practicable, 
the determination must be completed prior to November 1 of each 
year.  If current information regarding market valuation in any 
county is not transmitted to the commissioner in a timely 
manner, the commissioner may estimate the current market 
valuation within that county for purposes of making the 
calculation. 
    Sec. 9.  Minnesota Statutes 1986, section 473.167, is 
amended by adding a subdivision to read: 
    Subd. 5.  [LEVY INCREASE.] For the purpose of determining 
the levy limitation for taxes payable in 1989 under subdivision 
3, the levy limitation for taxes payable in 1988 shall be 
multiplied by two.  The levy limitation so determined for taxes 
payable in 1989 shall be the basis for determining levy 
limitations for taxes payable in 1990 and subsequent years under 
subdivision 3. 
    Sec. 10.  [473.1691] [LIGHT RAIL TRANSIT PLANS; METROPOLITAN 
REVIEW.] 
    The council and the regional transit board shall review and 
comment on comprehensive light rail transit plans and 
preliminary design plans of regional railroad authorities.  The 
council and the board shall conduct their review and comment 
before the regional railroad authority prepares final design 
plans.  The council and the board may undertake the study 
necessary for this review, in accordance with the provisions of 
section 473.17 and notwithstanding the provisions of section 
473.398.  
    The council and the board shall review comprehensive light 
rail transit plans in accordance with Laws 1987, chapter 405, 
section 6.  The council and the board in reviewing the 
comprehensive light rail transit plans, and the authority in 
preparing those plans, shall, to the extent practicable, ensure 
the acquisition, lease or preservation of the right of way for 
planned light rail transit corridors, so that the planned 
corridors are ready for construction and development and so that 
corridor development and priorities are not determined by right 
of way ownership. 
    The authority's light rail transit plans shall provide for 
the staged development of the light rail transit system.  
    The light rail transit plans and the comments of the 
council and the board must be transmitted to the legislature. 
    Sec. 11.  Minnesota Statutes 1986, section 473.173, 
subdivision 6, is amended to read:  
    Subd. 6.  The council and the advisory metropolitan land 
use committee shall review and assess the rules following their 
effective date and at least every two years thereafter.  On or 
before January 15 of each year, the council shall report to the 
legislature concerning metropolitan significance.  No major 
alteration or amendments to standards for determining the 
necessity for a comprehensive review metropolitan significance 
shall be put into effect by the council until 90 days have 
elapsed following the a report to the legislature in which the 
alteration or amendment was proposed and recommended by the 
council in the form of a proposed rule published under section 
14.14, subdivision 1a, or 14.22.  The report to the legislature 
must be made during the month of January. 
    Sec. 12.  Minnesota Statutes 1986, section 473.249, 
subdivision 1, is amended to read:  
    Subdivision 1.  The metropolitan council may levy a tax on 
all taxable property in the metropolitan area defined in section 
473.121 to provide funds for the purposes of sections 473.121 to 
473.249 and for the purpose of carrying out other 
responsibilities of the council as provided by law.  The tax 
shall not exceed 8/30 of one mill on the total assessed 
valuation of all such taxable property located in the 
metropolitan area, and This tax for general purposes shall be 
levied and collected in the manner provided by section 473.13. 
    The property tax levied by the metropolitan council for 
general purposes shall not exceed the following amount for the 
years specified: 
    (a) for taxes payable in 1988, the product of 8/30 of one 
mill multiplied by the total assessed valuation of all taxable 
property located within the metropolitan area as adjusted by the 
provisions of Minnesota Statutes 1986, sections 272.64; 273.13, 
subdivision 7a; and 275.49; 
    (b) for taxes payable in 1989, the product of (1) the 
metropolitan council's property tax levy limitation for general 
purposes for the taxes payable year 1988 determined under clause 
(a) multiplied by (2) an index for market valuation changes 
equal to the assessment year 1988 total market valuation of all 
taxable property located within the metropolitan area divided by 
the assessment year 1987 total market valuation of all taxable 
property located within the metropolitan area; and 
    (c) for taxes payable in 1990 and subsequent years, the 
product of (1) the metropolitan council's property tax levy 
limitation for general purposes for the previous year determined 
under this subdivision multiplied by (2) an index for market 
valuation changes equal to the total market valuation of all 
taxable property located within the metropolitan area for the 
current assessment year divided by the total market valuation of 
all taxable property located within the metropolitan area for 
the previous assessment year. 
    For the purpose of determining the metropolitan council's 
property tax levy limitation for general purposes for the taxes 
payable year 1988 and subsequent years under this subdivision, 
"total market valuation" means the total market valuation of all 
taxable property within the metropolitan area without valuation 
adjustments for fiscal disparities (chapter 473F), tax increment 
financing (sections 469.174 to 469.179), and high voltage 
transmission lines (section 273.425). 
    Sec. 13.  Minnesota Statutes 1986, section 473.249, is 
amended by adding a subdivision to read: 
    Subd. 3.  [LEVY LIMIT.] Notwithstanding any other provision 
of this section, effective for property taxes payable in 1989 
and subsequent years, the total amount of dollars levied by the 
council for general purposes under this section in any year may 
not increase over the amount levied in the preceding year by a 
percentage greater than the percentage increase, during the 
12-month period ending with the most recent month for which data 
is available, in the implicit price deflator for state and local 
government purchases of goods and services. 
    Sec. 14.  Minnesota Statutes 1986, section 473.375, 
subdivision 4, is amended to read: 
    Subd. 4.  [PROPERTY.] The board may acquire by purchase, 
lease, gift, or grant property and interests in property 
necessary for the accomplishment of its purposes and may sell or 
otherwise dispose of property which it no longer requires.  The 
board may not rent or lease any premises from a recipient of 
financial assistance from the board.  Except for the rental or 
lease of its office space, the board may not acquire or hold any 
permanent or temporary right, title, or interest in or to real 
property, including easements or development rights.  The board 
may not acquire or hold any permanent or temporary right, title, 
or interest in or to transit vehicles. 
    Sec. 15.  Minnesota Statutes 1986, section 473.375, 
subdivision 8, is amended to read: 
    Subd. 8.  [GIFTS; GRANTS.] The board may apply for, accept 
and disburse gifts, grants, or loans from the United States, the 
state, or from any person on behalf of itself or any of its 
contract recipients, for any of its purposes.  It may enter into 
an agreement required for the gifts, grants, or loans and may 
hold, use, and dispose of money or property received therefrom 
according to the terms of the gift, grant, or loan.  When the 
board has adopted an approved implementation plan and has 
certified to the governor that it is ready to receive federal 
funds, the governor shall take whatever steps are necessary to 
designate The board as may not be a recipient of federal transit 
operating or capital assistance for the metropolitan area 
distributed by formula or block grant.  The board may not be a 
recipient of federal discretionary capital grants for light rail 
and other fixed guideway transit systems. 
    No political subdivision within the metropolitan area may 
apply for federal transit assistance unless its application has 
been submitted to and approved by the board. 
    Sec. 16.  Minnesota Statutes 1986, section 473.375, is 
amended by adding a subdivision to read: 
    Subd. 18.  [OPERATIONS.] The board may not own or operate 
transit services. 
    Sec. 17.  Minnesota Statutes 1986, section 473.38, is 
amended by adding a subdivision to read: 
    Subd. 4.  [PROGRAM EVALUATION.] The budget procedure of the 
board must include a substantive assessment and evaluation of 
the effectiveness of each significant program of the board, 
with, to the extent possible, quantitative information on the 
status, progress, costs, benefits, and effects of each program.  
The board shall transmit the evaluation to the legislature 
annually. 
    Sec. 18.  Minnesota Statutes 1987 Supplement, section 
473.446, subdivision 1, is amended to read:  
    Subdivision 1.  [TAXATION WITHIN TRANSIT TAXING DISTRICT.] 
For the purposes of sections 473.401 to 473.451 and the 
metropolitan transit system, except as otherwise provided in 
this subdivision the regional transit board shall levy each year 
upon all taxable property within the metropolitan transit taxing 
district, defined in subdivision 2, a transit tax consisting of: 
    (a) an amount up to two mills times the assessed value of 
all such property, based upon the level of transit service 
provided for the property, the proceeds of which shall be used 
for payment of the expenses of operating transit and paratransit 
service and to provide for payment of obligations issued by the 
commission under section 473.436, subdivision 6; 
    (b) an additional amount, if any, as the board determines 
to be necessary to provide for the full and timely payment of 
its certificates of indebtedness and other obligations 
outstanding on July 1, 1985, to which property taxes under this 
section have been pledged; and 
    (c) an additional amount necessary to provide full and 
timely payment of certificates of indebtedness, bonds, including 
refunding bonds or other obligations issued or to be issued 
under section 473.39 by the council for purposes of acquisition 
and betterment of property and other improvements of a capital 
nature and to which the council or board has specifically 
pledged tax levies under this clause. 
    The property tax levied by the regional transit board for 
general purposes under clause (a) must not exceed the following 
amount for the years specified: 
    (1) for taxes payable in 1988, the product of two mills 
multiplied by the total assessed valuation of all taxable 
property located within the metropolitan transit taxing district 
as adjusted by the provisions of Minnesota Statutes 1986, 
sections 272.64; 273.13, subdivision 7a; and 275.49; 
    (2) for taxes payable in 1989, the product of (i) the 
regional transit board's property tax levy limitation for 
general purposes for the taxes payable year 1988 determined 
under clause (1) multiplied by (ii) an index for market 
valuation changes equal to the assessment year 1988 total market 
valuation of all taxable property located within the 
metropolitan transit taxing district divided by the assessment 
year 1987 total market valuation of all taxable property located 
within the metropolitan transit taxing district; and 
    (3) for taxes payable in 1990 and subsequent years, the 
product of (i) the regional transit board's property tax levy 
limitation for general purposes for the previous year determined 
under this subdivision multiplied by (ii) an index for market 
valuation changes equal to the total market valuation of all 
taxable property located within the metropolitan transit taxing 
district for the current assessment year divided by the total 
market valuation of all taxable property located within the 
metropolitan transit taxing district for the previous assessment 
year. 
    For the purpose of determining the regional transit board's 
property tax levy limitation for general purposes for the taxes 
payable year 1988 and subsequent years under this subdivision, 
"total market valuation" means the total market valuation of all 
taxable property within the metropolitan transit taxing district 
without valuation adjustments for fiscal disparities (chapter 
473F), tax increment financing (sections 469.174 to 469.179), 
and high voltage transmission lines (section 273.425). 
    The county auditor shall reduce the tax levied pursuant to 
this subdivision on all property within statutory and home rule 
charter cities and towns that receive full peak service and 
limited off-peak service by an amount equal to the tax levy that 
would be produced by applying a rate of 0.5 mills on the 
property.  The county auditor shall reduce the tax levied 
pursuant to this subdivision on all property within statutory 
and home rule charter cities and towns that receive limited peak 
service by an amount equal to the tax levy that would be 
produced by applying a rate of 0.75 mills on the property.  The 
amounts so computed by the county auditor shall be submitted to 
the commissioner of revenue as part of the abstracts of tax 
lists required to be filed with the commissioner under section 
275.29.  Any prior year adjustments shall also be certified in 
the abstracts of tax lists.  The commissioner shall review the 
certifications to determine their accuracy and may make changes 
in the certification as necessary or return a certification to 
the county auditor for corrections.  The commissioner shall pay 
to the regional transit board the amounts certified by the 
county auditors on the dates provided in section 273.1394 
273.1325.  There is annually appropriated from the general fund 
in the state treasury to the department of revenue the amounts 
necessary to make these payments in fiscal year 1987 and 
thereafter.  
    For the purposes of this subdivision, "full peak and 
limited off-peak service" means peak period regular route 
service, plus weekday midday regular route service at intervals 
longer than 60 minutes on the route with the greatest frequency; 
and "limited peak period service" means peak period regular 
route service only.  
    Sec. 19.  Minnesota Statutes 1986, section 473.446, 
subdivision 3, is amended to read:  
    Subd. 3.  [CERTIFICATION AND COLLECTION.] On or before 
October 10 in each year the regional transit board shall certify 
the total amount of the tax levied pursuant to subdivision 1 to 
the auditor of each metropolitan county.  Each county auditor 
shall then assess and extend upon the tax rolls in the county 
that proportion of the tax which the assessed value of taxable 
property in the county bears to the assessed value of all 
taxable property in the metropolitan area.  Each county 
treasurer shall collect and make settlement of such the taxes 
levied under subdivisions 1 and 1a with the treasurer of the 
board.  The levy of transit taxes pursuant to this section shall 
not affect the amount or rate of taxes which may be levied by 
any county or municipality or by the board for other purposes 
authorized by law and shall be in addition to any other property 
tax authorized by law. 
    Sec. 20.  Minnesota Statutes 1986, section 473.446, is 
amended by adding a subdivision to read: 
    Subd. 8.  [STATE REVIEW.] The commissioner of revenue shall 
annually determine whether the property tax for general purposes 
certified by the regional transit board for levy following the 
adoption of its budget is within the levy limitation imposed by 
subdivision 1.  The commissioner shall also annually determine 
whether the transit tax imposed on all taxable property within 
the metropolitan transit area but outside of the metropolitan 
transit taxing district is within the levy limitation imposed by 
subdivision 1a.  To the extent practicable, the determination 
must be completed prior to November 1 of each year.  If current 
information regarding market valuation in any county is not 
transmitted to the commissioner in a timely manner, the 
commissioner may estimate the current market valuation within 
that county for purposes of making the calculations. 
    Sec. 21.  Minnesota Statutes 1986, section 473.711, 
subdivision 2, is amended to read:  
    Subd. 2.  The metropolitan mosquito control commission 
shall prepare an annual budget. The budget may provide for 
expenditures in an amount not exceeding six-tenths of one mill 
times the current assessed valuation of the district the 
property tax levy limitation determined in this subdivision.  
The commission may levy a tax on all taxable property in the 
district as defined in section 473.702 to provide funds for the 
purposes of sections 473.701 to 473.716.  The tax shall not 
exceed six-tenths of one mill the property tax levy limitation 
determined in this subdivision.  A participating county may 
agree to levy an additional tax to be used by the commission for 
the purposes of sections 473.701 to 473.716 but the sum of the 
county's and commission's taxes may not exceed six-tenths of one 
mill in any county the county's proportionate share of the 
property tax levy limitation determined under this subdivision 
based on the ratio of its total assessed valuation to the total 
assessed valuation of the entire district as adjusted by section 
270.12, subdivision 3.  The auditor of each county in the 
district shall add the amount of the levy made by the district 
to other taxes of the county for collection by the county 
treasurer with other taxes.  When collected, the county 
treasurer shall make settlement of the tax with the district in 
the same manner as other taxes are distributed to political 
subdivisions.  No county shall levy any tax for mosquito and 
black gnat (Simuliidae) control except under sections 473.701 to 
473.716.  The levy shall be in addition to other taxes 
authorized by law and shall be disregarded in the calculation of 
limits on taxes imposed by chapter 275. 
    The property tax levied by the metropolitan mosquito 
control commission shall not exceed the following amount for the 
years specified: 
    (a) for taxes payable in 1988, the product of six-tenths on 
one mill multiplied by the total assessed valuation of all 
taxable property located within the district as adjusted by the 
provisions of Minnesota Statutes 1986, sections 272.64; 273.13, 
subdivision 7a; and 275.49; 
    (b) for taxes payable in 1989, the product of (1) the 
commission's property tax levy limitation for the taxes payable 
year 1988 determined under clause (a) multiplied by (2) an index 
for market valuation changes equal to the assessment year 1988 
total market valuation of all taxable property located within 
the district divided by the assessment year 1987 total market 
valuation of all taxable property located within the district; 
and 
    (c) for taxes payable in 1990 and subsequent years, the 
product of (1) the commission's property tax levy limitation for 
the previous year determined under this subdivision multiplied 
by (2) an index for market valuation changes equal to the total 
market valuation of all taxable property located within the 
district for the current assessment year divided by the total 
market valuation of all taxable property located within the 
district for the previous assessment year. 
    For the purpose of determining the commission's property 
tax levy limitation for the taxes payable year 1988 and 
subsequent years under this subdivision, "total market 
valuation" means the total market valuation of all taxable 
property within the district without valuation adjustments for 
fiscal disparities (chapter 473F), tax increment financing 
(sections 469.174 to 469.179), and high voltage transmission 
lines (section 273.425). 
    Sec. 22.  Minnesota Statutes 1986, section 473.711, is 
amended by adding a subdivision to read: 
    Subd. 5.  [STATE REVIEW.] The commissioner of revenue shall 
annually determine whether the property tax certified by the 
metropolitan mosquito control commission for levy following the 
adoption of its budget is within the levy limitation imposed by 
subdivision 2.  To the extent practicable, the determination 
must be completed prior to November 1 of each year.  If current 
information regarding market valuation in any county is not 
transmitted to the commissioner in a timely manner, the 
commissioner may estimate the current market valuation within 
that county for purposes of making the calculation. 
    Sec. 23.  [CERTAIN TAX ADJUSTMENTS.] 
    The adjustments allowable under Minnesota Statutes 1986, 
sections 272.64, 273.13, subdivision 7a, and 275.49, shall be 
made for property taxes payable in 1988 and subsequent years 
under sections 473.167, 473.249, 473.446, and 473.711 only as 
provided in sections 6 to 9, 12, 13, 18, 19, 21, and 22. 
    Sec. 24.  [REPEALER.] 
    Minnesota Statutes 1987 Supplement, section 473.393, is 
repealed. 
    Sec. 25.  [APPLICATION; EFFECTIVE DATE.] 
    Sections 1 to 24 are effective in the counties of Anoka, 
Carver, Dakota, Hennepin, Ramsey, Scott, and Washington, on the 
day following final enactment. 
    Approved April 26, 1988