Minnesota Session Laws - 1991, Regular Session

  

                         Laws of Minnesota 1991 

                         CHAPTER 3-H.F.No. 152 
           An act relating to taxation; allowing Mahnomen county 
          and the city of Mahnomen to make special levies for 
          the Mahnomen county and village hospital; amending 
          Minnesota Statutes 1990, section 275.50, subdivision 
          5a. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1990, section 275.50, 
subdivision 5a, is amended to read: 
    Subd. 5a.  [SPECIAL LEVIES; LOCAL.] "Special levies" also 
includes those portions of ad valorem taxes levied by the 
following governmental subdivisions for the years and purposes 
given in the cited laws: 
    (1) Goodhue county for the county historical society as 
provided in Laws 1990, chapter 604, article 3, section 50; 
    (2) the city of Windom for a municipal hospital as provided 
in Laws 1990, chapter 604, article 3, section 51; 
    (3) Koochiching county for ambulance service as provided in 
Laws 1990, chapter 604, article 3, section 52; 
    (4) Douglas county for solid waste management as provided 
in Laws 1990, chapter 604, article 3, section 53; 
    (5) the city of Bemidji and Beltrami county to pay bonds 
for an airport terminal as provided in Laws 1990, chapter 604, 
article 3, section 57; 
    (6) Ramsey county to pay bonds for a facility for the arts 
and sciences as provided in Laws 1990, chapter 604, article 3, 
section 58; 
    (7) the city of Rosemount for an armory as provided in Laws 
1990, chapter 604, article 3, section 59; 
    (8) the cities of Maple Grove, Brooklyn Park, Brooklyn 
Center, and Coon Rapids for peace officer salaries and benefits 
as provided in Laws 1990, chapter 604, article 3, section 60; 
and 
    (9) a city described in and for debt service as provided in 
Laws 1990, chapter 604, article 3, section 61; and 
    (10) Mahnomen county and the city of Mahnomen for the 
Mahnomen county and village hospital as provided in sections 2 
and 3. 
    Sec. 2.  [MAHNOMEN COUNTY; HOSPITAL LEVY.] 
    Subdivision 1.  [LEVY AUTHORIZATION.] Notwithstanding any 
law to the contrary, for taxes levied in 1990, 1991, and 1992, 
payable in 1991, 1992, and 1993, Mahnomen county may annually 
levy an amount not to exceed $150,000 to pay for deficiency 
expenses and costs of the Mahnomen county and village hospital, 
including the payment of certificates of indebtedness issued for 
that purpose. 
    Subd. 2.  [PUBLIC HEARING.] If the Mahnomen county board 
proposes to make a levy under subdivision 1 for taxes levied in 
1990, it must hold a public hearing for that purpose.  The board 
must publish in a newspaper of general circulation within the 
county a notice of the time and place of the hearing, and a 
statement of the intention of the board to levy an amount 
authorized under subdivision 1, including the amount of the 
proposed levy and its purpose.  The hearing must be held within 
seven days after the publication. 
    Subd. 3.  [SPECIAL LEVY.] An amount levied under 
subdivision 1 is a special levy under Minnesota Statutes, 
section 275.50, and is not subject to the limitations and 
penalties under Minnesota Statutes, sections 275.51 to 275.56, 
and, for taxes levied in 1990, payable in 1991, to the 
provisions of and penalties under Minnesota Statutes, sections 
275.065 and 275.07. 
    Subd. 4.  [CERTIFICATION.] If the county board adopts a 
levy under subdivision 1 for taxes levied in 1990, it must 
certify the amount adopted to the county auditor within five 
days after the public hearing as provided in subdivision 2.  The 
county auditor must add that amount to the payable 1991 amount 
previously certified by the county board under Minnesota 
Statutes, section 275.07, and must use the total of both amounts 
in determining the tax rates under Minnesota Statutes, section 
275.08, for taxes payable in 1991.  The county auditor shall 
notify the commissioner of revenue of the levy amount adopted 
under subdivision 1 within ten days of receipt of the 
certification from the county board. 
    Sec. 3.  [CITY OF MAHNOMEN; HOSPITAL LEVY.] 
    Subdivision 1.  [LEVY AUTHORIZATION.] Notwithstanding any 
law to the contrary, for taxes levied in 1990, 1991, and 1992, 
payable in 1991, 1992, and 1993, the city of Mahnomen may 
annually levy an amount not to exceed $33,000 to pay for 
deficiency expenses and costs of the Mahnomen county and village 
hospital, including the payment of certificates of indebtedness 
issued for that purpose. 
    Subd. 2.  [PUBLIC HEARING.] If the Mahnomen city council 
proposes to make a levy under subdivision 1 for taxes levied in 
1990, it must hold a public hearing for that purpose.  The 
council must publish in a newspaper of general circulation 
within the city a notice of the time and place of the hearing, 
and a statement of the intention of the council to levy an 
amount authorized under subdivision 1, including the amount of 
the proposed levy and its purpose.  The hearing must be held 
within seven days of the publication. 
    Subd. 3.  [SPECIAL LEVY.] An amount levied under 
subdivision 1 is a special levy under Minnesota Statutes, 
section 275.50, and is not subject to the limitations and 
penalties under Minnesota Statutes, sections 275.51 to 275.56, 
and, for taxes levied in 1990, payable in 1991, to the 
provisions of and penalties under Minnesota Statutes, sections 
275.065 and 275.07. 
    Subd. 4.  [CERTIFICATION.] If the city council adopts a 
levy under subdivision 1 for taxes levied in 1990, it must 
certify the amount adopted to the county auditor within five 
days after the public hearing as provided in subdivision 2.  The 
county auditor must add that amount to the payable 1991 amount 
previously certified by the city council under Minnesota 
Statutes, section 275.07, and must use the total of both amounts 
in determining the tax rate under Minnesota Statutes, section 
275.08, for taxes payable in 1991.  The county auditor shall 
notify the commissioner of revenue of the levy amount adopted 
under subdivision 1 within ten days of receipt of the 
certification from the city council.  
    Sec. 4.  [EFFECTIVE DATE.] 
    Subdivision 1.  [MAHNOMEN COUNTY.] Under Minnesota 
Statutes, section 645.023, subdivision 1, clause (a), section 2 
is effective the day following final enactment without local 
approval for taxes levied by Mahnomen county in 1990, 1991, and 
1992, payable in 1991, 1992, and 1993. 
    Subd. 2.  [CITY OF MAHNOMEN.] Under Minnesota Statutes, 
section 645.023, subdivision 1, clause (a), section 3 is 
effective the day following final enactment without local 
approval for taxes levied by the city of Mahnomen in 1990, 1991, 
and 1992, payable in 1991, 1992, and 1993. 
    Presented to the governor February 15, 1991 
    Signed by the governor February 18, 1991, 10:00 a.m.