Office of the Revisor of Statutes
Minnesota Session Laws - 1994, Regular Session
Key: (1) language to be deleted (2) new language
CHAPTER 505-H.F.No. 2311
An act relating to taxation; abolishing certain local
government levy limitations; amending Minnesota
Statutes 1992, sections 12.26, subdivision 2; 18.022,
subdivision 2; 18.111, subdivision 1; 103G.625,
subdivision 3; 138.053; 164.04, subdivision 3; 164.05,
subdivision 1; 174.27; 193.145, subdivision 2; 237.35;
268A.06, subdivision 2; 375.167, subdivision 1;
375A.13, subdivision 2; 383A.03, subdivision 4;
383A.411, subdivision 5; 383B.245; 383C.42,
subdivision 1; 398.16; 410.06; 412.251; 412.531,
subdivision 1; 449.06; 449.08; 449.09; 450.19; 459.06,
subdivision 1; 459.14, subdivision 2; 465.54; 469.053,
subdivision 7; 469.188; 471.191, subdivision 2;
471.24; 471.57, subdivision 1; 471.61, subdivisions 1
and 2a; 473.711, subdivision 2; Minnesota Statutes
1993 Supplement, section 88.04, subdivision 3; Laws
1933, chapter 423, section 2; Laws 1943, chapters 196,
section 6, as amended; 367, section 1, as amended;
510, section 1; Laws 1947, chapters 224, section 1;
340, section 4; Laws 1949, chapters 215, section 2;
252, section 1; 668, section 1; Laws 1953, chapters
154, section 3; 545, section 2; Laws 1957, chapter
213, section 1; Laws 1959, chapters 298, section 2;
520, section 1; 556, section 1, as amended; Laws 1961,
chapters 80, section 1; 81, section 1; 82, section 1;
151, section 1; 209, section 4; 317, section 1; 352,
section 1, as amended; 616, section 1, subdivision 1;
643, section 1; Laws 1961, extra session chapter 33,
section 3; Laws 1963, chapters 29, section 1; 56,
section 1; 103, section 1; Laws 1965, chapters 6,
section 2, as amended; 442, section 1; 451, section 2;
512, section 1, subdivision 1; 527, section 1; 617,
section 1; Laws 1967, chapters 501, section 1; 526,
section 1, subdivision 3; 611, section 1; 660, section
2, subdivision 2; 758, section 1; Laws 1969, chapters
192, section 1, as amended; 534, section 2; 538,
section 6, as amended; 602, section 1, subdivision 2;
652, section 1; 659, section 3; 730, section 1; Laws
1971, chapters 404, section 1; 424, section 1; 573,
section 1, as amended; 876, section 3; Laws 1973,
chapter 81, section 1; Laws 1977, chapter 61, section
8; Laws 1979, chapters 1, section 3; 253, section 3;
303, article 10, section 15, subdivision 2, as
amended; Laws 1981, chapter 281, section 1; Laws 1983,
chapter 326, section 17, subdivision 1; Laws 1984,
chapters 380, section 1; 502, article 13, section 8;
Laws 1985, chapters 181, section 1; 289, sections 1,
3, 5, subdivision 1, and 6, subdivision 1; Laws 1986,
chapters 392, section 1; 399, article 1, section 1, as
amended; Laws 1988, chapters 517, section 1; 640,
section 3; repealing Minnesota Statutes 1992, sections
373.40, subdivision 6; 471.1921; and 471.63,
subdivision 2; Laws 1915, chapter 316, section 1, as
amended; Laws 1939, chapter 219, section 1; Laws 1941,
chapter 451, section 1; Laws 1961, chapters 30,
section 1; 119, section 1; 276, section 1; 439,
section 1; Laws 1963, chapter 228, section 1; Laws
1967, chapter 542, section 1, subdivision 3; Laws
1971, chapters 168; 356, section 2; 515, section 1;
770; Laws 1973, chapter 445, section 1; Laws 1974,
chapter 209; Laws 1977, chapter 246; Laws 1982,
chapter 523, article XII, section 8; Laws 1984,
chapter 502, article 13, section 10, as amended; Laws
1986, chapter 399, article 1, section 4; Laws 1989,
First Special Session chapter 1, article 5, section
50, as amended; Laws 1990, chapter 604, article 3,
sections 50 and 55; and Laws 1991, chapters 3, section
2, subdivision 3; and 291, article 4, section 21.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
ARTICLE 1
PURPOSE
Section 1. [STATEMENT OF PURPOSE.]
The purpose of this act is to eliminate obsolete and
redundant property tax levy limitations which affect numerous
political subdivisions. The legislature intends only that the
specific rate or amount limitation which is contained in these
provisions be stricken or repealed. The legislature does not
intend that a political subdivision's authority to levy property
taxes for any of these purposes be repealed or eliminated. It
is the intention of the legislature that each political
subdivision which is affected by this act be able to levy
property taxes for the purposes cited in the provisions amended
or repealed by this act, either under the authorities of these
provisions as amended, or under its general powers. However, it
is also the intention of the legislature not to increase,
decrease, eliminate, or change in any way, the amount of an
appropriation or spending limit by the provisions of this act,
even though the language of this act may change the wording or
method of calculation for an appropriation or spending limit.
ARTICLE 2
COUNTY TAX LEVY LIMITATIONS OF GENERAL APPLICATION
Section 1. Minnesota Statutes 1992, section 18.022,
subdivision 2, is amended to read:
Subd. 2. [COST.] (a) To defray the cost of the activities
under subdivision 1, The governing body of the political
subdivision may levy a tax which, except when levied by a
county, must not exceed 0.01596 percent of taxable market value
in any year in excess of charter limitations, but not more than
50 cents per capita, except that the levy for the grasshopper
control program under sections 18.0223 to 18.0227 is not subject
to the 50 cents per capita limitation. The political
subdivision may make the levy, where necessary, separate from
the general levy.
(b) If, because of the prevalence of Dutch elm disease, the
governing body of such a political subdivision is unable to
defray the cost of control activities authorized by this section
within the limits set by this subdivision, the limits set by
this subdivision are increased to 0.03216 percent of taxable
market value, but not more than one dollar per capita on the
taxable property within the subdivision to defray the cost of
the activities authorized under subdivision 1.
Sec. 2. Minnesota Statutes 1992, section 18.111,
subdivision 1, is amended to read:
Subdivision 1. [LEVY LIMIT.] An annual levy not to exceed
0.00798 percent of market value tax may be levied for mosquito
abatement purposes on all taxable property in any governmental
unit undertaking mosquito abatement as provided in sections
18.041 to 18.161. The tax shall be certified, levied, and
collected in the same manner as other taxes levied by the
governmental unit.
Sec. 3. Minnesota Statutes 1992, section 174.27, is
amended to read:
174.27 [PUBLIC EMPLOYER COMMUTER VAN PROGRAMS.]
Any statutory or home rule charter city, county, school
district, independent board or agency may acquire or lease
commuter vans, enter into contracts with another public or
private employer to acquire or lease such vans, or purchase such
a service for the use of its employees. The governing body of
any such city, county, or school district may by resolution
establish a commuter van revolving fund to be used to acquire or
lease commuter vans for the use of its employees. Any payments
out of the fund shall be repaid to the fund out of revenues
derived from the use by the employees of the city, county, or
school district, of the vans so purchased or leased. For the
purpose of establishing the fund any city, county, or school
district is authorized to make a one time levy not to exceed
0.00242 percent of taxable market value in excess of all taxing
limitations without affecting the amount or rate of taxes which
may be levied by the city, county, or school district for other
purposes or by any local governments in the area. Any city,
county, or school district which establishes a commuter van
acquisition program or contracts for this service is authorized
to levy a tax not to exceed 0.00024 percent of taxable market
value annually on all taxable property in the subdivision for
the purpose of establishing a commuter van revolving fund and of
paying the administrative and promotional costs of the program
which levy shall may be in excess of all charter taxing
limitations. The governing body of any city, county, or school
district may by resolution terminate the commuter van revolving
fund and use the funds for other purposes authorized by law.
Sec. 4. Minnesota Statutes 1992, section 375.167,
subdivision 1, is amended to read:
Subdivision 1. [APPROPRIATIONS.] Notwithstanding any
contrary law, a county board may appropriate from the general
revenue fund to any nonprofit corporation a sum not to exceed an
amount equal to a levy of 0.00604 percent of taxable market
value to provide legal assistance to persons who are unable to
afford private legal counsel.
Sec. 5. Minnesota Statutes 1992, section 375A.13,
subdivision 2, is amended to read:
Subd. 2. [COMPENSATION; EXPENSES.] The members of the
commission shall serve without compensation but may be
reimbursed their necessary expenses in carrying out the business
of the commission. The commission may employ and determine the
compensation of such staff as it deems necessary. The necessary
expenses of the commission and the cost of printing the
commission's report and recommendations shall be paid by the
county if so ordered by the commission. The amount of
reasonable and necessary commission expenses that shall be so
paid by the county shall not exceed in any one year the sum of
$5,000 but the county board may authorize additional commission
expenses as it deems necessary. The county board may levy a tax
in excess of tax limitations annually on the taxable property in
the county to pay such expenses.
Sec. 6. Minnesota Statutes 1992, section 469.053,
subdivision 7, is amended to read:
Subd. 7. [COUNTY LEVY.] The county board of a county
having a port authority city may make an appropriation for the
use of the port authority and may levy the amount of the
appropriation in its general revenue levy. The levy for this
appropriation is subject to the county's levy limits.
Sec. 7. [REPEALER.]
Minnesota Statutes 1992, section 373.40, subdivision 6; and
Laws 1991, chapter 291, article 4, section 21, are repealed.
Sec. 8. [EFFECTIVE DATE.]
Sections 1 to 7 are effective for property taxes levied in
1994, payable in 1995, and thereafter.
ARTICLE 3
CITY TAX LEVY LIMITATIONS OF GENERAL APPLICATION
Section 1. Minnesota Statutes 1992, section 12.26,
subdivision 2, is amended to read:
Subd. 2. To provide moneys for civil defense purposes
authorized by this chapter, a political subdivision is empowered
to levy a tax annually upon all taxable property in the
political subdivision, except as provided in subdivision 4, a
tax in excess of and over and above all charter taxing
limitations in such amount as may be necessary to pay such
expenditures. The total amount of a tax levied under authority
of this section, except when levied by a county, shall not
exceed 40 cents per capita based on the last federal regular or
special census, except in a political subdivision in which such
tax will not produce a total amount of $1,000 in which event a
tax sufficient to produce $1,000 or so much thereof as may be
necessary may be levied.
Sec. 2. Minnesota Statutes 1993 Supplement, section 88.04,
subdivision 3, is amended to read:
Subd. 3. All towns and cities shall take necessary
precautions to prevent the starting and spreading of wildfires
and to extinguish them. They may levy a tax not more than
0.08059 percent of taxable market value annually on all taxable
property in the city or town. The tax in any municipality shall
not exceed $3,000 in any year. The tax when collected shall be
known as the fire fund and kept separate from all other funds
and used only to pay all necessary and incidental expenses
incurred in enforcing the provisions of sections 88.03 to
88.22. Up to $500 shall be expended in any one year from any
such fire fund for the support of any municipal fire
department. No municipality shall make any levy for its fire
fund at any time when the fund contains $5,000 or more,
including cash on hand and uncollected taxes that are not
delinquent.
Sec. 3. Minnesota Statutes 1992, section 103G.625,
subdivision 3, is amended to read:
Subd. 3. [FUNDING.] (a) The governing body of a
municipality or town may use any available funds and may levy a
tax not to exceed the lesser of (1) 0.01596 percent of taxable
market value, or (2) 50 cents per capita, on all taxable
property in the municipality or town to implement this section.
(b) To provide funds in advance of collection of the tax
levies, the governing body may, at any time after the tax has
been levied and certified to the county auditor for collection,
issue certificates of indebtedness in anticipation of the
collection and payment of the tax. The total amount of the
certificates, including principal and interest, may not exceed
90 percent of the amount of the levy and must become payable
from the proceeds of the levy not later than two years from the
date of issuance. The certificates shall be issued on terms and
conditions as the governing body may determine and sold as
provided in section 475.60.
(c) If the governing body determines that an emergency
exists, it may make appropriations from the proceeds of the
certificates for authorized purposes without complying with
statutory or charter provisions requiring that expenditures be
based on a prior budget authorization or other budgeting
requirement.
(d) The proceeds of a tax levied or an issue of
certificates of indebtedness must be deposited in a separate
fund and expended only for purposes authorized by this section.
If a disbursement is not made from the fund for a period of five
years, money remaining in the fund may be transferred to the
general fund.
Sec. 4. Minnesota Statutes 1992, section 138.053, is
amended to read:
138.053 [COUNTY HISTORICAL SOCIETY; TAX LEVY; CITIES OR
TOWNS.]
The governing body of any home rule charter or statutory
city or town excepting cities of the first class may annually
appropriate annually an amount from its general fund of an
amount not to exceed the amount raised by a levy of 0.02418
percent of taxable market value, derived from ad valorem taxes
on property or other revenues, to be paid to the historical
society of its respective county to be used for the promotion of
historical work and to aid in defraying the expenses of carrying
on the historical work in the county. No city or town may
appropriate any funds for the benefit of any historical society
unless the society is affiliated with and approved by the
Minnesota historical society.
Sec. 5. Minnesota Statutes 1992, section 193.145,
subdivision 2, is amended to read:
Subd. 2. [TAX LEVY, LIMITATION.] A county or municipality
in which an armory has been constructed or is to be constructed
hereunder may by resolution of its governing body irrevocably
provide for levying and collecting annually for a specified
period, not exceeding 40 years, a tax which, unless levied by a
county, shall not exceed 0.00798 percent of taxable market value
on the taxable property in the county or municipality.
The proceeds of the levy shall be paid to the corporation
for the purposes herein prescribed. The county or municipality
may make the levies and payments and bind itself thereto by
resolution of its governing body. The provisions of the
resolution may be made conditional upon the giving of an
agreement by the adjutant general as authorized in subdivision
4. The obligations of the county or municipality to levy,
collect, and pay over the taxes shall not be deemed to
constitute an indebtedness of the county or municipality within
the meaning of any provision of law or of its charter limiting
its total or net indebtedness, and such taxes may be levied and
collected without regard to any statutory or charter provision
limiting the amount or rate of taxes which such county or
municipality is otherwise authorized to levy.
Sec. 6. Minnesota Statutes 1992, section 268A.06,
subdivision 2, is amended to read:
Subd. 2. [FUNDING.] In order to provide the necessary
funds for extended employment programs offered by a
rehabilitation facility, the governing body of any city, town,
or county may expend money which may be available for such
purposes in the general fund, and may levy a tax which, except
when levied by a county, shall not exceed in any one year the
following amounts per capita of the population, based upon the
last federal census: Cities of the first class, not to exceed
ten cents per capita; cities of other than the first class, and
towns, not to exceed 30 cents per capita on the taxable property
in the city, town, or county. Any city, town, county, or
nonprofit corporation may accept gifts or grants from any source
for the rehabilitation facility. Any money appropriated, taxed,
or received as a gift or grant may be used to match funds
available on a matching basis.
Sec. 7. Minnesota Statutes 1992, section 398.16, is
amended to read:
398.16 [TAX LEVY, BUDGET.]
The park district board, as soon after organization as
practicable and on or before the first day of July of each year
thereafter, shall prepare a detailed budget of its proposed
expenditures during the next fiscal year, other than those to be
met by bond issues or by revenues described in section 398.17
and section 398.09, paragraph (d), which budgets shall in no
year exceed 18 cents per person in the district as determined by
the last federal decennial census. But no such assessment shall
be made upon the people or property of a city of the first class.
As soon after organization as practicable, and on the first
day of July each year thereafter, the park district board shall
certify to the governing body of each township, town or city
included in the district, the budget adopted pursuant to this
section, together with a statement of the proportion of the
budget to be provided by such governmental subdivision. The
budget shall be apportioned among such subdivisions within the
district in the same proportion as their respective populations
bear to the total population of the district, population figures
to be based on the last federal decennial census.
For the purpose of this section the governing body of any
city means that board, council, commission or officer authorized
by law or charter to levy taxes for park and recreation purposes
and the governing body of each unorganized township means the
county board. It shall be the duty of each such governing body
in the district to provide the funds necessary to meet its
proportionate share of such budget, such funds to be raised by
tax levies or other means within the authority of said governing
bodies, and to pay the same over to the treasurer of the
district in such amounts and at such times as may fairly be
required by the park district board.
Any such governing body is hereby authorized to levy
annually upon all taxable property within its boundaries a tax
at the rate necessary to raise, at 98 percent collection, its
proportionate share of the park district's budget, which tax,
except in the case of cities of the first class, may be levied
in excess of and over and above all other charter tax
limitations.
All moneys received from said levies shall be turned over
by the county treasurer collecting the same to the treasurer of
the park district. All moneys received by the park district
shall be used to carry out the powers and duties imposed on the
park district board by this chapter and shall not be subject to
review or reduction by other boards, commissions or councils.
If the governing body of any subdivision fails before
October 1 of any year to pay its proportionate share of the park
district budget for the next fiscal year or to certify to the
county auditor a tax levy specifically designated for said
purpose, the park district board shall certify to the county
auditor of each county in which such governmental subdivision is
located such amount of taxes as is deemed necessary to raise
such subdivision's proportionate share of the budget, for
collection with and as a part of other taxes on taxable property
within such subdivision, which tax, may be levied in excess of
and over and above all other tax limitations.
The park district board may by resolution, submit to the
electors of the park district at a general or primary state
election the question of raising the limit on the park
district's budget from 18 cents to not to exceed 35 cents per
person in the district. Any resolution providing for an
election on raising the budgetary limit shall specify the
proposed additional amount per person in the district to be
authorized and the number of consecutive years such increase in
the limit shall be effective. The resolution shall be certified
to the county auditor of each county wherein lies any part of
the territory of the district, and the county auditor or
auditors shall cause the same to be submitted to the electors
residing within such territory at the next ensuing general or
primary election on a ballot setting forth the proposed
additional amount per person and the number of years such
increase shall be effective as provided in the resolution, and
shall forward the official returns of the judges of election in
the precincts voting on such ballot to the park district board
for canvass, and the increase shall be authorized if approved by
a majority of the electors of the district voting on such ballot.
The board may borrow money in anticipation of the
collection of all taxes levied in its behalf and issue the
negotiable notes of the district in an amount not in excess of
90 percent of the amount so levied which has not been received
by the district at the time of the borrowing. Such notes shall
mature not later than March 1 of the year following the year in
which the tax levies are to be collected and shall be payable
primarily from the proceeds of the levies anticipated thereby,
but the full faith and credit of the district shall be pledged
to the payment of the notes, and if such levies are not
sufficient to pay all principal due and interest accrued thereon
the park district board shall levy for the repayment of the
principal and interest on such notes and ad valorem tax in the
next ensuing year and for so long thereafter as may be necessary
upon all of the taxable property within its corporate limits,
which levy may be made without limitation as to rate or amount
and shall not be included in applying statutory limitations to
other tax levies.
Sec. 8. Minnesota Statutes 1992, section 410.06, is
amended to read:
410.06 [COMPENSATION; EXPENSES.]
The members of such commission shall receive no
compensation, but the commission may employ an attorney and
other personnel to assist in framing such charter, and any
amendment or revision thereof, and the reasonable compensation
and the cost of printing such charter, or any amendment or
revision thereof, when so directed by the commission, shall be
paid by such city. The amount of reasonable and necessary
charter commission expenses that shall be so paid by the city
shall not exceed in any one year the sum of $10,000 for a first
class city and $1,500 for any other city; but the council may
authorize such additional charter commission expenses as it
deems necessary. Other statutory and charter provisions
requiring budgeting of, or limiting, expenditures do not apply
to charter commission expenses. The council may levy a tax in
excess of statutory or charter tax limitations to pay such
expenses.
Sec. 9. Minnesota Statutes 1992, section 449.09, is
amended to read:
449.09 [BANDS, ORCHESTRAS OR CHORUSES, TAX LEVY.]
Cities of the second, third, or fourth class, statutory
cities, or towns, however organized, may, when authorized as
provided in section 449.10, levy each year a tax not to exceed
0.02418 percent of taxable market value on all taxable property
in the city or town for the purpose of providing a fund for the
maintenance, transportation, or employment of a band, orchestra,
or chorus for municipal purposes. No levy by any municipality
shall exceed, in any one year, $10,000 except in cities of the
second class, situated in a county having over 45,000 and less
than 49,000 inhabitants according to the 1950 federal census, in
which the levy shall not exceed $25,000 in any one year. No
levy by any town shall exceed $1,500. All sums shall be
separately levied and when collected these sums shall be paid
into a special fund and used for these purposes. When taxes are
levied and collected for the maintenance or employment of a
band, orchestra, or chorus for municipal purposes and the band,
orchestra, or chorus is discontinued or the city or town by a
vote of the people as now provided by law decide not to employ a
band, orchestra, or chorus, the governing body may transfer the
sums so levied and collected to the general fund. No levy shall
be made for any such fund when there is in the fund an
unexpended balance equal to the maximum levy permitted by this
section.
Sec. 10. Minnesota Statutes 1992, section 450.19, is
amended to read:
450.19 [TOURIST CAMPING GROUNDS.]
A home rule charter or statutory city or town may establish
and maintain public tourist camping grounds. The governing body
thereof may acquire by lease, purchase, or gift, suitable lands
located either within or without the corporate limits for use as
public tourist camping grounds and provide for the equipment,
operation, and maintenance of the same. The amount that may be
expended for the maintenance, improvement, or operation of
tourist camping grounds shall not exceed, in any year, a sum
equal to the amount raised by a tax of 0.00806 percent of
taxable market value.
Sec. 11. Minnesota Statutes 1992, section 459.06,
subdivision 1, is amended to read:
Subdivision 1. [ACCEPT DONATIONS.] Any county, city, or
town may by resolution of its governing body accept donations of
land that the governing body deems to be better adapted for the
production of timber and wood than for any other purpose, for a
forest, and may manage it on forestry principles. The donor of
not less than 100 acres of any such land shall be entitled to
have the land perpetually bear the donor's name. The governing
body of any city or town, when funds are available or have been
levied therefor, may, when authorized by a majority vote by
ballot of the voters voting at any general or special city
election or town meeting where the question is properly
submitted, purchase or obtain by condemnation proceedings, and
preferably at the sources of streams, any tract of land for a
forest which is better adapted for the production of timber and
wood than for any other purpose, and which is conveniently
located for the purpose, and manage it on forestry principles.
The selection of the lands and the plan of management must be
approved by the director of lands and forestry. The city or
town may annually levy a tax not exceeding 0.04030 percent of on
all taxable market value property within its boundaries to
procure and maintain such forests.
Sec. 12. Minnesota Statutes 1992, section 459.14,
subdivision 2, is amended to read:
Subd. 2. [FINANCING.] The municipality may pay for any
portion of the cost of providing automobile parking facilities
by:
(1) appropriating money as authorized in subdivision 1;
(2) levying a tax, not exceeding 0.00403 percent of on the
taxable market value property within the municipality;
(3) levying special assessments against benefited property;
(4) appropriating any or all net revenues derived from the
operation of its parking facilities;
(5) classifying the users of the facilities as a subject
for taxation, and imposing taxes thereon computed according to
the extent of use of the facilities;
(6) imposing reasonable rates, rents, fees, and charges for
the use of any on-street or off-street parking privilege or
facility, which may be in excess of actual cost of operation,
maintenance, regulation, and supervision of parking at the
particular location where the privilege is exercised;
(7) leasing any off-street facilities at specified or
determinable rents to be paid to the municipality under a lease
made as provided in subdivision 4;
(8) borrowing money and issuing bonds as authorized and
limited by subdivision 3; or
(9) any combination of the foregoing.
Sec. 13. Minnesota Statutes 1992, section 471.191,
subdivision 2, is amended to read:
Subd. 2. Any such city may issue bonds pursuant to chapter
475, for the acquisition and betterment of land, buildings, and
facilities for the purpose of carrying out the powers granted by
this section. Such bonds, unless authorized as general
obligations of the issuer pursuant to approval of the electors
or pursuant to another law or charter provision permitting such
issuance without an election, shall be payable solely from the
income of land, buildings, and facilities used or useful for the
operation of the program, but may be secured by a pledge to the
bondholders, or to a trustee, of all income and revenues of
whatsoever nature derived from any such land, buildings, and
facilities, as a first charge on the gross revenues thereof to
the extent necessary to pay the bonds and interest thereon when
due and to accumulate and maintain an additional reserve for
that purpose in an amount equal to the total amount of payments
to become due in any fiscal year. In this event the governing
body of the issuer may by resolution or trust indenture define
the land, buildings, or facilities, the revenues of which are
pledged, and establish covenants and agreements to be made by
the issuer for the security of the bonds, including a covenant
that the issuer will establish, maintain, revise when necessary,
and collect charges for all services, products, use, and
occupancy of the land, buildings, and facilities, in the amounts
and at the times required to produce the revenues pledged, and
also sufficient, with any other funds appropriated by the
governing body from time to time, to provide adequately for the
operation and maintenance of the land, buildings, and
facilities. After the issuance of any bonds for which revenues
are so pledged, the governing body of the issuer shall provide
in its budget each year for any anticipated deficiency in the
revenues available for such operation and maintenance. For this
purpose any issuer other than a city of the first class may levy
a tax of not more than 0.01612 percent of on the taxable market
value property within its boundaries, in excess of taxes which
may otherwise be levied within legal and charter limitations,
provided the excess levy for a city subject to a charter
limitation is approved by a majority of its electors voting on
the question at a regular or special election. The authority to
levy additional taxes granted herein shall not apply to cities
or towns in which the net tax capacity consists in part of iron
ore or lands containing taconite or semitaconite.
Sec. 14. Minnesota Statutes 1992, section 471.57,
subdivision 1, is amended to read:
Subdivision 1. [TAX LEVY.] The council of any city,
however organized, may establish by ordinance a public works
reserve fund and may annually levy taxes within existing charter
limits for the support of such fund. It may, by the ordinance
establishing the fund, designate a specific capital improvement
or a type of capital improvement for which the fund is to be
used. The proceeds of taxes levied for its support shall be
paid into the public works reserve fund. There may be paid into
such fund any other revenue not required by statute or charter
to be paid into some other fund or used for purposes other than
those provided in this section for the use of the public works
reserve fund.
Sec. 15. Minnesota Statutes 1992, section 471.61,
subdivision 1, is amended to read:
Subdivision 1. [OFFICERS, EMPLOYEES.] A county, municipal
corporation, town, school district, county extension committee,
other political subdivision or other body corporate and politic
of this state, other than the state or any department of the
state, through its governing body, and any two or more
subdivisions acting jointly through their governing bodies, may
insure or protect its or their officers and employees, and their
dependents, or any class or classes of officers, employees, or
dependents, under a policy or policies or contract or contracts
of group insurance or benefits covering life, health, and
accident, in the case of employees, and medical and surgical
benefits and hospitalization insurance or benefits for both
employees and dependents or dependents of an employee whose
death was due to causes arising out of and in the course of
employment, or any one or more of those forms of insurance or
protection. A governmental unit, including county extension
committees and those paying their employees, may pay all or any
part of the premiums or charges on the insurance or protection.
A payment is deemed to be additional compensation paid to the
officers or employees, but for purposes of determining
contributions or benefits under a public pension or retirement
system it is not deemed to be additional compensation. One or
more governmental units may determine that a person is an
officer or employee if the person receives income from the
governmental subdivisions without regard to the manner of
election or appointment, including but not limited to employees
of county historical societies that receive funding from the
county. The appropriate officer of the governmental unit, or
those disbursing county extension funds, shall deduct from the
salary or wages of each officer and employee who elects to
become insured or so protected, on the officer's or employee's
written order, all or part of the officer's or employee's share
of premiums or charges and remit the share or portion to the
insurer or company issuing the policy or contract.
A governmental unit, other than a school district, that
pays all or part of the premiums or charges is authorized to
levy and collect a tax, if necessary, in the next annual tax
levy for the purpose of providing the necessary money for the
payment of the premiums or charges, and the sums levied and
appropriated are not, in the event the sum exceeds the maximum
sum allowed by any law or the charter of a municipal
corporation, considered part of the cost of government of the
governmental unit as defined in any tax levy or per capita
expenditure limitation; provided at least 50 percent of the cost
of benefits on dependents must be contributed by the employee or
be paid by levies within existing per capita charter tax
limitations.
The word "dependents" as used in this subdivision means
spouse and minor unmarried children under the age of 18 years
actually dependent upon the employee.
Sec. 16. Minnesota Statutes 1992, section 471.61,
subdivision 2a, is amended to read:
Subd. 2a. [RETIRED OFFICERS, EMPLOYEES.] Any county,
municipal corporation, town, school district, county extension
committee, other political subdivision or other body corporate
and politic of this state, including the state or any department
thereof, through its governing body, and any two or more
subdivisions acting jointly through their governing bodies, may
insure or protect its or their retired officers and retired
employees entitled to benefits under any public employees
retirement act and their dependents, or any class or classes
thereof, under a policy or policies, or contract or contracts of
group insurance or benefits covering life, health, and accident,
medical and surgical benefits, or hospitalization insurance or
benefits, for retired officers and retired employees and their
dependents, or any one or more of such forms of insurance or
protection. Any such governmental unit, including county
extension committees, may pay all or any part of the premiums or
charges on such insurance or protection or may require the
retired officer or employee to pay all or part of the premiums
or charges. Any one or more of such governmental units may
determine that a person is a retired officer or a retired
employee if such officer or employee, when employed, received
income from such governmental subdivisions without regard to the
manner of election or appointment. The appropriate officer of
such governmental unit, or those disbursing county extension
funds, shall collect from each such retired officer and retired
employee who elects to become insured or so protected, on such
officer's or employee's written order, all or part of the
retired officer's or retired employee's share of such premiums
or charges and remit the same to the insurer or company issuing
such policy or contract. An insurer, health maintenance
organization, or company issuing the policy or contract may not
require a public employer to contribute any portion of the
retired officer's or employee's share as a condition of
eligibility for the insurance or protection. An insurer, health
maintenance organization, or company issuing the policy or
contract may require a retired officer or a retired employee to
pay all or any part of the premiums or charges.
Any governmental unit, other than a school district, which
pays all or any part of such premiums or charges is authorized
to levy and collect a tax, if necessary, in the next annual tax
levy for the purpose of providing the necessary funds for the
payment of such premiums or charges, and such sums so levied and
appropriated shall not, in the event such sum exceeds the
maximum sum allowed by any law or the charter of a municipal
corporation, be considered part of the cost of government of
such governmental unit as defined in any tax levy or per capita
expenditure limitation; provided at least 50 percent of the cost
of benefits on dependents shall be contributed by the retired
officer or retired employee or be paid by levies within existing
per capita charter tax limitations.
The word "dependents" as used herein shall mean spouse and
minor unmarried children under the age of 18 years actually
dependent upon the retired officer or retired employee.
Sec. 17. [REPEALER.]
Minnesota Statutes 1992, sections 471.1921; and 471.63,
subdivision 2, are repealed.
Sec. 18. [EFFECTIVE DATE.]
Sections 1 to 17 are effective for property taxes levied in
1994, payable in 1995, and thereafter.
ARTICLE 4
CHARTER CITY AND STATUTORY CITY TAX LEVY LIMITATIONS
OF GENERAL APPLICATION
Section 1. Minnesota Statutes 1992, section 412.251, is
amended to read:
412.251 [ANNUAL TAX LEVY.]
The council shall make its annual tax levy by resolution.
The following taxes may be levied as authorized:
(1) a tax for the payment of principal and interest on
outstanding obligations of the city as provided by sections
475.61, 475.73, and 475.74;
(2) a tax for the payment of judgments as authorized by
section 465.14;
(3) a maximum of 0.00805 percent of taxable market value
but not to exceed $500 tax to provide musical entertainment to
the public in public buildings or on public grounds;
(4) a tax for band purposes as authorized by section
449.09;
(5) a tax for the support of a municipal forest, as
authorized by section 459.06;
(6) a tax for advertising purposes, as authorized by
section 469.189;
(7) a tax for forest fire protection in any city in a
forest area, as authorized by section 88.04;
(8) a maximum of 0.04030 percent of taxable market value
tax for the utilities fund in any city whose utilities are under
the jurisdiction of a public utilities commission. The tax
shall be levied for the purpose of paying the cost of the
utility service or other services supplied to the city;
(9) a tax for the support of a public library, as
authorized by section 134.07;
(10) a tax for firefighters' relief association purposes as
authorized by sections 69.772, subdivision 4, 69.773,
subdivision 5, or other statutes; and
(11) other special taxes authorized by law.
Nothing in this section shall be construed to reduce levies
of any municipality below the per capita levy spread in 1970.
Sec. 2. Minnesota Statutes 1992, section 449.06, is
amended to read:
449.06 [ENTERTAINMENT TAX IN CITIES OF THE FOURTH CLASS.]
The governing body of any city of the fourth class
operating under a home rule charter of commission form of
government may levy a tax not exceeding 0.01209 percent of
taxable market value for the purpose of providing musical
entertainments to the public in public buildings or upon public
grounds. The total sum that may be levied or expended in any
year shall not exceed $3,500.
Sec. 3. Minnesota Statutes 1992, section 449.08, is
amended to read:
449.08 [TAX LEVY FOR MUSICAL ENTERTAINMENTS IN CITIES OF
THE THIRD CLASS.]
The council of any city of the third class may levy a tax
not exceeding 0.00806 percent of taxable market value for the
purpose of providing free musical entertainment for the general
public. The proceeds of this tax shall be used only for the
purpose of providing free musical entertainment for the public.
The annual expenditure for this purpose is limited to $3,000.
Sec. 4. Minnesota Statutes 1992, section 465.54, is
amended to read:
465.54 [MAY PAY EXPENSES FROM GENERAL FUND OF STATUTORY
CITY.]
The council of any statutory city may pay from the general
fund of the municipality, for the purposes of section 469.186,
expenses incurred by the governing officers in the performance
of their official duties. Trips for lobbying purposes or trips
to meetings or conventions not in connection with specific
municipal projects pending before the officer making the trip
are not authorized for payment under this section.
All expenditures for the purposes of this section shall be
within the statutory limits upon tax levies in the statutory
city.
Sec. 5. Minnesota Statutes 1992, section 469.188, is
amended to read:
469.188 [TAX FOR ADVERTISING RESOURCES; CITIES OF SECOND OR
THIRD CLASS.]
The governing body of any city of the second or third class
in this state may levy a tax not to exceed 0.00806 percent of
taxable market value for the purpose of advertising
agricultural, industrial business, and all other resources of
the community.
Sec. 6. Minnesota Statutes 1992, section 471.24, is
amended to read:
471.24 [STATUTORY CITIES AND TOWNS MAY JOIN IN MAINTAINING
CEMETERIES.]
Where a statutory city or town owns and maintains an
established cemetery or burial ground, either within or without
the municipal limits, the statutory city or town may, by mutual
agreement with contiguous statutory cities and towns, each
having a market value of not less than $2,000,000, join together
in the maintenance of such public cemetery or burial ground for
the use of the inhabitants of each of such municipalities; and
each such municipality is hereby authorized, by action of its
council or governing body, to levy a tax or make an
appropriation for the annual support and maintenance of such
cemetery or burial ground; provided, the amount thus levied or
appropriated by each municipality shall not exceed a total of
$10,000 in any one year.
Sec. 7. [REPEALER.]
Laws 1915, chapter 316, section 1, as amended by Laws 1917,
chapter 426, section 1, is repealed.
Sec. 8. [EFFECTIVE DATE.]
Sections 1 to 7 are effective for property taxes levied in
1994, payable in 1995, and thereafter.
ARTICLE 5
TOWN TAX LEVY LIMITATIONS OF GENERAL APPLICATION
Section 1. Minnesota Statutes 1992, section 164.04,
subdivision 3, is amended to read:
Subd. 3. [EMERGENCIES.] In case of emergency after the
town meeting, but not later than October 1 in the same year, the
town board may levy a tax on the property in the town for road
and bridge purposes, in addition to any tax voted at the annual
town meeting for road and bridge purposes, in an amount not to
exceed 0.04028 percent of taxable market value. Any tax so
levied shall be certified to the county auditor for extension
and collection. The town board may thereafter pledge the credit
of the town by issuing town orders, not exceeding the amount of
the additional tax so levied for road and bridge purposes, in
payment for the emergency work done or material used on the
roads within the town.
Sec. 2. Minnesota Statutes 1992, section 164.05,
subdivision 1, is amended to read:
Subdivision 1. [POWERS.] In any town in which the voters
authorize the town board to do so as provided in this section,
the town board may levy a tax not to exceed 0.08051 percent of
taxable market value. The tax shall be known as the town road
drainage tax.
Sec. 3. Minnesota Statutes 1992, section 237.35, is
amended to read:
237.35 [TAX LEVY FOR CONSTRUCTION.]
When any town has authorized the construction, acquiring,
operation, or maintenance of a telephone system, as set forth in
sections 237.33 and 237.34, and determined the amount of money
to be raised for that purpose, the town board of supervisors may
levy a tax for the amount of money to be raised therefor. The
tax levy for that purpose shall not exceed 0.08051 percent of
taxable market value.
Sec. 4. [EFFECTIVE DATE.]
Sections 1 to 3 are effective for property taxes levied in
1994, payable in 1995, and thereafter.
ARTICLE 6
TAX LEVY LIMITATIONS FOR PARTICULAR COUNTIES
Section 1. Minnesota Statutes 1992, section 383A.03,
subdivision 4, is amended to read:
Subd. 4. [ICE ARENAS AND GALL'S GOLF COURSE.] Ramsey
county may levy, annually, a tax not to exceed 0.02418 percent
of on all taxable market value property in the county for the
acquisition and construction of nine artificial ice arenas and a
golf course, to pay the interest on the bonds as it accrues and
to pay the principal thereof in full at maturity, and not to
exceed 0.01209 percent of taxable market value to provide for
the operation of these facilities. The board of county
commissioners shall levy a tax for this purpose.
Sec. 2. Minnesota Statutes 1992, section 383A.411,
subdivision 5, is amended to read:
Subd. 5. In substitution of, but not in addition to,
powers granted to Ramsey county in subdivision 4, Ramsey county
may levy and collect a tax, not to exceed the lesser of
$5,000,000 or 0.04835 percent of on all taxable market
value property in the county to finance the construction,
installation, modification, or improvement of heating, cooling,
and domestic hot water systems serving buildings owned in whole
or part, operated, or maintained by the county or Ramsey county
medical center commission.
Sec. 3. Minnesota Statutes 1992, section 383B.245, is
amended to read:
383B.245 [LIBRARY LEVY.]
The county board may also levy a tax of not more than
0.01612 percent of market value on the taxable property within
the county outside of any city in which is situated a free
public library of the city to acquire, better, and construct
county library buildings and branches and to pay principal and
interest on bonds issued for that purpose. The levy of the tax
shall not cause the amount of other taxes levied or to be levied
by the county, which are subject to any limitation, to be
reduced in any amount.
The county board may by resolution adopted by a
five-sevenths vote issue and sell general obligation bonds of
the county in the manner provided in sections 475.60 to 475.73.
The bonds shall not be subject to the limitations of sections
475.51 to 475.59, but the maturity years and amounts and
interest rates of each series of bonds shall be fixed so that
the maximum amount of principal and interest to become due in
any year, on the bonds of that series and of all outstanding
series issued by or for the purposes of libraries, shall not
exceed an amount equal to 0.01612 percent of market value of all
taxable property in the county, which was not taxed in 1987 by
any city for the support of any free public library, as last
finally equalized before the issuance of the new series. When
the tax levy authorized in this section is collected it shall be
appropriated and credited to a debt service fund for the bonds
in amounts required each year in lieu of a countywide tax levy
for the debt service fund under section 475.61.
Sec. 4. Minnesota Statutes 1992, section 383C.42,
subdivision 1, is amended to read:
Subdivision 1. [AUTHORITY.] To provide necessary funds to
construct and maintain county or regional juvenile detention
and/or treatment centers and to provide matching funds for any
federal, state, or regional grant, the county boards of St.
Louis, Carlton, Cook, Lake, Itasca, Koochiching, and Aitkin
counties may levy, annually, a tax upon all taxable property in
their respective counties a tax that does not exceed 0.01209
percent of market value.
Sec. 5. Minnesota Statutes 1992, 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 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 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
the county's proportionate share of the property tax levy
limitation determined under this subdivision based on the ratio
of its total net tax capacity to the total net tax capacity 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, disease vectoring tick, 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.
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;
(c) for taxes payable in 1990, 1991, and 1992, 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;
(d) for taxes payable in 1993, the product of (1) the
commission's certified property tax levy 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; and
(e) for taxes payable in 1994 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. 6. Laws 1943, chapter 367, section 1, as amended by
Laws 1949, chapter 307, section 1; and Laws 1961, chapter 307,
section 1, is amended to read:
Section 1. [Tax levies in Todd county.] The county board
of Todd county may levy taxes of not to exceed four mills on a
dollar of the taxable property of said county, exclusive of
moneys and credits, in addition to all tax levies now authorized
by law, to defray county expenses for snow removal from town
roads, payable out of the road and bridge fund.
Sec. 7. Laws 1943, chapter 510, section 1, is amended to
read:
Section 1. [Annual tax levy for county agricultural
societies in certain counties.] In addition to all other powers
now or hereafter by law conferred on county boards, authority is
hereby given to county boards in counties having not less than
18 or more than 20 townships, full or fractional, and an area of
not less than 425,000 or more than 427,000 acres to annually
levy a tax of not to exceed one-half of a mill upon all property
subject to taxation, and from time to time to appropriate and
pay over the proceeds of said tax, when collected, to any county
agricultural society of its county and other organizations of
said county holding local fairs therein, which in the opinion of
the county commissioners will use such money for the best
interests of such county in advertising, improving or developing
the agricultural resources of such county; provided the county
board may make such rules and regulations for the expenditure of
such funds as it may deem proper and may require any such
organization to agree in writing to expend such funds in
accordance with such rules and regulations before receiving the
same.
Sec. 8. Laws 1947, chapter 340, section 4, is amended to
read:
Sec. 4. [Taxes, how levied.] Taxes shall be levied by said
board for the support of the poor, including allowances to
mothers for the support of dependent children and for said
hospital as follows: On or before the first day of October in
each year said board shall determine, by separate resolutions
duly passed, the amount of taxes to be levied for the ensuing
year for the support of the poor, including allowances to
mothers for the support of dependent children in such county,
the maintenance of the poor house and other buildings provided
for the care of the poor, including the erection of any building
or the making of any improvements for such purpose, and for the
care, support, maintenance and operation of said hospital,
including the construction or repair of any buildings therefor.
The adoption of such resolution shall constitute a levy on the
taxable property in such county to the full amount named
therein, provided, however, that the tax so levied for said
hospital purposes shall not exceed one mill upon the said
taxable property in said county. On or before the fifth day of
October in each year said board shall file a certified copy of
each of said resolutions with the county auditor of such county,
who shall thereupon enter the amount upon the tax list, and
thereafter proceed to the assessing and collecting of such tax
in the same manner as village or corporation taxes. Such taxes
when collected shall be placed in, or credited to the hospital
fund and to the poor fund, respectively. All allowances to
mothers for the support of dependent children in such counties
shall henceforth be paid from the poor fund of such counties.
Provided further, that in each of such counties the Board of
Poor and Hospital Commissioners is hereby authorized and
directed to levy against the taxable property in its county, by
resolution as above provided, in the year 1931, in addition to
other authorized levies, an amount equal to the aggregate sum
paid to mothers for the support of dependent children from the
revenue fund of such county during the years 1928, 1929, 1930
and 1931, said levy to provide that the collection thereof shall
be equally spread over a period of three years and that the
proceeds thereof, when collected, shall be, by the auditor of
such county, transferred to the revenue fund of such county.
Sec. 9. Laws 1949, chapter 252, section 1, is amended to
read:
Section 1. [Certain counties; limited tax levy for bridge
construction.] In addition to all other levies now provided by
law, and regardless of any limitations as to county
indebtedness, in any county having less than 10,000 inhabitants
according to the 1940 federal census, and having less than 20
full and fractional congressional townships, and having a land
area of less than 500 square miles, the county board may include
in its annual levy not to exceed five mills an amount for a
bridge construction fund.
Sec. 10. Laws 1949, chapter 668, section 1, is amended to
read:
Section 1. [Certain counties may levy a three mill tax;
proceeds credit to county building sinking fund.] The Board of
County Commissioners in all counties of this state having a land
area of more than 380 and less than 400 square miles, and having
a population of more than 20,000, according to the last Federal
census, may hereafter annually levy a tax not to exceed three
mills for the purpose of providing funds for the present or
future construction or repairing of buildings used or to be used
for the administration of the affairs of the county, and for the
grounds therefor, and the purchase of necessary equipment to be
used in connection therewith. The proceeds from any tax so
levied shall be credited to a special fund to be known as the
County Building Sinking Fund. Any money credited to such fund
shall be used solely for the purposes provided for in this act.
Sec. 11. Laws 1953, chapter 154, section 3, is amended to
read:
Sec. 3. [Tax levy, hospital.] In addition to all other
taxes which the county is authorized by law to levy and collect,
the county board of any such county may levy a tax of not more
than one mill on the dollar of the taxable valuation of the
county for the purpose of maintaining, equipping, repairing, and
operating the hospital. The proceeds of this tax shall be set
aside in a special fund, to be known as the county hospital
fund. The monies in this fund shall be used for no other
purpose than that authorized.
Sec. 12. Laws 1957, chapter 213, section 1, is amended to
read:
Section 1. [County health nurse program, tax levy.] In any
county containing over 75 and less than 80 full and fractional
congressional townships, having an assessed valuation of over
$2,000,000 and less than $5,000,000 and over 19,000 and less
than 21,000 inhabitants according to the 1950 federal census,
the county board, may levy annually a tax of not to exceed 2
mills on all the taxable property in the county, for the county
health nurse program.
Sec. 13. Laws 1959, chapter 556, section 1, as amended by
Laws 1963, chapter 343, section 1, is amended to read:
Section 1. [Red River Valley; development.] The board of
county commissioners of the counties of Kittson, Roseau,
Marshall, Polk, Red Lake, Norman, Becker, Clay, Lake of the
Woods, Mahnomen, Wilkin, and Clearwater may annually levy a
tax of in an amount not to exceed one fourth of one mill, in
excess of existing limitations 0.00604 percent of taxable market
value, for the sole purpose of maintaining existing and new
programs which develop and promote the natural resources of the
counties of the Red River Basin of Minnesota. These tax moneys
shall be provided to the "Minnesota Red River Valley Development
Association" for allotment as appropriate.
Sec. 14. Laws 1961, chapter 151, section 1, is amended to
read:
Section 1. [Otter Tail county, tax levy, state parks.] The
county board of Otter Tail county may levy not to exceed one
mill a tax on all the taxable property, real and personal, in
Otter Tail county, and may appropriate and expend the proceeds
thereof for the purpose of matching any appropriation made by
the legislature for the acquisition of state park lands in Otter
Tail county.
Sec. 15. Laws 1961, chapter 209, section 4, is amended to
read:
Sec. 4. [Tax levy authorized.] The board of county
commissioners of Anoka county are hereby authorized to levy a
tax not to exceed two mills on the dollar of the assessed
valuation of on all taxable property in the county to carry out
the provisions of this act.
Sec. 16. Laws 1961, chapter 352, section 1, as amended by
Laws 1963, chapter 287, section 1, is amended to read:
Section 1. [Library tax levy, Scott and Dakota counties.]
The county boards of Dakota and Scott counties may levy, in
addition to the library operating fund, a tax of not more than
one mill, over the area in the respective counties served by the
county library system for the acquisition and maintenance of
library buildings, library operation, and library services.
The levy of such tax shall not cause the amount of other
taxes levied, or to be levied by the respective counties, which
are subject to any limitation, to be reduced in any amount
whatsoever.
Sec. 17. Laws 1965, chapter 442, section 1, is amended to
read:
Section 1. [Wadena county; courthouse.] The county board
of Wadena county may levy annually a tax of not to exceed eight
mills on the dollar of all taxable property in the county for a
building fund for a new courthouse building. The levy of such
tax shall be made at the same time as the levy for general
purposes of the county are made. The levy authorized herein is
over and above and in excess of any per capita mill or other
taxing limitation upon said county.
Sec. 18. Laws 1965, chapter 512, section 1, subdivision 1,
is amended to read:
Subdivision 1. The board of county commissioners of Crow
Wing county may levy a tax for town purposes not exceeding 10
mills on the dollar of taxable valuation of all the real and
personal property in the unorganized townships of said county,
exclusive of money and credits.
Sec. 19. Laws 1967, chapter 501, section 1, is amended to
read:
Section 1. [St. Louis county; health department; tax
levy.] Notwithstanding the provisions of Minnesota Statutes,
Section 145.51, Subdivision 1, to the contrary, in St. Louis
county there may be levied for the purposes of Minnesota
Statutes, Sections 145.47 to 145.54, an amount not to exceed 2.5
mills a tax on the dollar of the taxable valuation of the county.
Sec. 20. Laws 1967, chapter 526, section 1, subdivision 3,
is amended to read:
Subd. 3. The county board may annually levy upon all
taxable property within the county a tax sufficient to yield not
more than $2,500 for the purpose of implementing the provisions
of this act. The taxing authority conferred by this subdivision
is in addition to that conferred by any other law.
Sec. 21. Laws 1967, chapter 611, section 1, is amended to
read:
Section 1. [Aitkin county; advertising; tax levy.] The
county board of Aitkin county may levy a tax not to exceed one
mill on the dollar of the taxable valuation of the county to be
expended for the purpose of advertising and promoting the county
and its resources and advantages for tourist, agricultural, and
industrial development. Such advertisements or promotions may
include preparation of materials or employment of staff for this
purpose. The county may accept gifts for such purpose and may
contract with municipalities and towns within the county in
joint advertising and promotional programs.
Sec. 22. Laws 1969, chapter 652, section 1, is amended to
read:
Section 1. [Big Stone county; nurse; tax levy.] The county
board of Big Stone county may levy a tax not to exceed five
mills on the dollar of the taxable valuation of the county for
county health nurse budget purposes.
Sec. 23. Laws 1971, chapter 404, section 1, is amended to
read:
Section 1. [NORMAN COUNTY; NURSE; TAX LEVY.] The county
board of Norman county may levy a tax not to exceed two mills on
the dollar of the taxable valuation of the county for county
health nurse budget purposes.
Sec. 24. Laws 1971, chapter 424, section 1, is amended to
read:
Section 1. [COOK AND LAKE COUNTIES; HEALTH DEPARTMENT TAX
LEVY.] Notwithstanding the provisions of Minnesota Statutes,
Section 145.51, the board of commissioners of Cook and Lake
counties shall have authority to levy a tax in an amount not to
exceed six mills against on all of the taxable property of said
counties for the purposes set forth in Minnesota Statutes,
Sections 145.47 to 145.54.
Sec. 25. Laws 1979, chapter 253, section 3, is amended to
read:
Sec. 3. The counties of Lac Qui Parle, Yellow Medicine,
Redwood, Lincoln, Lyon, Pipestone, Murray, Cottonwood, Blue
Earth and Brown which are members of the southern Minnesota
river basin area II management board, established by a joint
powers agreement in accordance with section 471.59, may levy an
ad valorem tax not to exceed one-fourth of one mill on each
dollar of assessed valuation of .00605 percent of market value
on all taxable property within the county. This levy is not
subject to levy limitations including those contained in
sections 275.50 to 275.56, commencing with the levy made in
1979, payable in 1980. The proceeds of this levy may be used to
provide financial assistance to local governmental units for
purposes of sections 104.42 to 104.50 for an amount not to
exceed 12.5 percent of the total cost of the project which is of
common benefit to area II in order to match grants made by the
state soil and water conservation board. The proceeds of this
levy may also be used to pay administrative, engineering and
legal expenses of common benefit to area II.
Sec. 26. Laws 1983, chapter 326, section 17, subdivision
1, is amended to read:
Subdivision 1. The Washington county board may levy a tax
of not more than three-fourths of a mill on taxable property
within the county outside of any city in which is situated a
free public city library, to acquire, better, and construct
county library buildings and to pay principal and interest on
bonds issued for that purpose. The tax shall be disregarded in
the calculation of levies or limits on levies provided by
Minnesota Statutes, sections 475.50 to 275.56, or other law.
Sec. 27. Laws 1984, chapter 380, section 1, is amended to
read:
Section 1. [TAX.]
The Anoka county board may levy a tax of not more than
three-fourths of a mill on taxable property within the county
outside of any city in which is situated a free public library,
to acquire, better, and construct county library buildings and
to pay principal and interest on bonds issued for that purpose.
The tax shall be disregarded in the calculation of levies or
limits on levies provided by Minnesota Statutes, sections 275.50
to 275.56, or other law.
Sec. 28. Laws 1985, chapter 181, section 1, is amended to
read:
Section 1. [GOODHUE COUNTY; HISTORICAL SOCIETY LEVY.]
Goodhue county may levy a tax of one-third mill per year on
property in the county and use the proceeds of the levy for the
county historical society. The levy shall be disregarded in the
calculation of any other levies or limits on levies provided by
other law.
Sec. 29. Laws 1985, chapter 289, section 1, is amended to
read:
Section 1. [SPECIAL LEVY AUTHORITY.]
Hubbard county may levy a property tax in an amount not to
exceed $45,000 annually to construct, maintain, or operate
public park or other recreational facilities or programs. The
tax authorized by this section shall be disregarded in the
calculation of any levy limitations under Minnesota Statutes,
chapter 275.
Sec. 30. Laws 1985, chapter 289, section 3, is amended to
read:
Sec. 3. [APPROPRIATION.]
Hubbard county may levy a property tax not greater than
$20,000 annually and disburse its proceeds to operate county
agricultural fairs and maintain buildings and grounds used for
county agricultural fairs. This section supersedes any
inconsistent provision of Minnesota Statutes, sections 38.17,
375.18, subdivision 8, or other law. The tax provided by this
act shall be disregarded in the calculation of any other levy or
limit on levies provided by Minnesota Statutes, sections 275.50
to 275.56 or other law. The authority allowed by this section
is provided at the request of the board of county commissioners
of Hubbard county.
Sec. 31. Laws 1985, chapter 289, section 5, subdivision 1,
is amended to read:
Subdivision 1. Clearwater county may levy a property tax
in an amount authorized by the county board, not to exceed a
levy of three mills, in excess of any limitation imposed by
Minnesota Statutes, sections 275.50 to 275.56, or any other law,
for the purpose of funding the operation of the county hospital.
Sec. 32. Laws 1985, chapter 289, section 6, subdivision 1,
is amended to read:
Subdivision 1. The Cass county board may annually levy a
tax of a total amount of not more than $70,000 on taxable
property in the county and disburse the proceeds of the levy to
promote tourism and agriculture in the county. A levy under
this section shall be disregarded in the calculation of any
other levies or limits on levies provided by Minnesota Statutes,
sections 275.50 to 275.56 or other law.
Sec. 33. Laws 1986, chapter 392, section 1, is amended to
read:
Section 1. [TAX.]
The Dakota county board may levy a tax of not more than
three-fourths of a mill on taxable property within the county
outside of any city in which is situated a free public library,
to acquire, better, and construct county library buildings and
to pay principal and interest on bonds issued for that purpose.
The tax shall be disregarded in the calculation of levies or
limits on levies provided by Minnesota Statutes, sections 275.50
to 275.56, or other law.
Sec. 34. Laws 1986, chapter 399, article 1, section 1, as
amended by Laws 1989, First Special Session chapter 1, article
5, section 46, is amended to read:
Section 1. [AITKIN COUNTY; DEVELOPMENT LEVY.]
The Aitkin county board may annually levy a tax of not more
than 0.03224 percent of market value on taxable property in the
county, to provide funds to be used by the county for tourist,
agricultural, industrial, and economic development.
For 1989 and 1990 only, the annual appropriation limitation
in Minnesota Statutes, section 375.83 is increased to $100,000
for Aitkin county only.
Sec. 35. Laws 1988, chapter 517, section 1, is amended to
read:
Section 1. [ITASCA COUNTY; DEVELOPMENT LEVY.]
The Itasca county board may annually levy a tax of not more
than one mill on taxable property in the county, to provide
funds to be used by the county for tourist, agricultural,
industrial, and economic development. This tax may be levied
only if, by October 1 of the levy year, the county board has a
commitment from a foundation or similar organization to provide
matching funds for this purpose in the amount equal to the levy
to be paid during the following 15 months. No part of the
proceeds of this levy may be used to provide a direct loan or
grant to any individual or for-profit enterprise. A levy under
this section is in addition to any other permitted by law and
shall be disregarded in the calculation of any other levies or
limits on levies provided by Minnesota Statutes, sections 275.50
to 275.56 or other law.
Sec. 36. Laws 1988, chapter 640, section 3, is amended to
read:
Sec. 3. [HISTORICAL SOCIETY LEVY.]
Each of the counties of Chisago, Kanabec, Pine, and Carlton
may levy a tax not greater than .75 mills per year on taxable
property in the county and use its proceeds for the county
historical society. The levy shall be disregarded in the
calculation of any other levies or limits on levies provided by
other law.
Sec. 37. [REPEALER.]
Laws 1967, chapter 542, section 1, subdivision 3; Laws
1982, chapter 523, article XII, section 8; Laws 1989, First
Special Session chapter 1, article 5, section 50, as amended by
Laws 1991, chapter 291, article 4, section 11; Laws 1990,
chapter 604, article 3, sections 50 and 55; and Laws 1991,
chapter 3, section 2, subdivision 3, are repealed.
Sec. 38. [EFFECTIVE DATE.]
Sections 1 to 37 are effective for property taxes levied in
1994, payable in 1995, and thereafter.
ARTICLE 7
TAX LEVY LIMITATIONS FOR PARTICULAR CITIES
Section 1. Minnesota Statutes 1992, section 412.531,
subdivision 1, is amended to read:
Subdivision 1. [ESTABLISHMENT, TRANSFER; TAX LEVIES.] For
the purpose of carrying out the powers of the park board there
shall be established in the city treasury a special fund to be
called a park fund. The council may transfer to the park fund
the money it deems necessary for park purposes. No later than
September 1 of each year the park board shall present to the
council in the detail the council requires its estimate of the
financial needs of the board for the ensuing fiscal year. In
any county having a population of more than 200,000 the council
of any city, whether having a park board or not, may annually
levy a tax not to exceed 0.01620 percent of on all taxable
market value property in the city for park purposes. The
proceeds of this tax shall be placed in the park fund.
Sec. 2. Laws 1933, chapter 423, section 2, is amended to
read:
Sec. 2. [Tax levy for expenses.] The city council, city
commission, or other governing body of such city may each year
at the time tax levies are made for the general revenues of the
city, for the purpose of defraying the expense incurred in the
establishment and maintenance of such information and publicity
bureau, levy within the charter limits now prescribed by law a
tax on all the taxable property of such city, the amount of such
tax not to exceed in the aggregate the sum of $5,000.00 per
annum, which levy shall be transmitted to the County Auditor of
the County in which the city is situated, at the time the other
tax levies are transmitted, and when received the monies derived
from such tax shall be credited to a special fund for the
purposes of this Act. Such governing body may during the year
1933 appropriate from the general funds of the city not to
exceed $5,000.00 for such purposes.
Sec. 3. Laws 1943, chapter 196, section 6, as amended by
Laws 1947, chapter 77, section 1; Laws 1955, chapter 88, section
2; Laws 1959, chapter 358, section 2; and Laws 1969, chapter
569, section 1, is amended to read:
Sec. 6. [Nashwauk, village city of; police pensions.] For
the support of the fund from which such pensions are paid the
council or other governing body of the village city shall each
year, at the time the tax levies are made for the general
revenues of the village city, levy within the limits then
permitted by law, a tax on all taxable property of the village
in the city an amount of not less than $2,500 nor more than
$5,000 per annum, which levy shall be transmitted to the auditor
of the county in which the village city is located at the time
the other tax levies are transmitted and shall be collected and
the payment enforced in the same manner as other taxes of
the village city. In addition thereto each member of the
association shall contribute to the fund each month six percent
of his monthly pay, to be deducted at the time of the payment of
his salary or wages by the village and transferred to the fund,
in addition thereto, such relief association may transfer to
such fund moneys raised from other sources and under the control
of the association.
Sec. 4. Laws 1947, chapter 224, section 1, is amended to
read:
Section 1. [Tax levy by certain villages cities for
maintenance of cemetery.] Where a village city containing more
than 12,000 inhabitants owns and maintains an established
cemetery either within or without its corporate limits,
the village city is hereby authorized by action of its council
or governing body to levy a tax or make an appropriation for the
support and maintenance of such cemetery or burial ground,
provided the levy or appropriation shall not exceed the sum of
$15,000 in any one year, which sum of $15,000 shall include any
balance left from any appropriation for a previous year.
Sec. 5. Laws 1949, chapter 215, section 2, is amended to
read:
Sec. 2. [Levy.] The governing body of any such city may
levy for said fund within the limitations of Minnesota Statutes
1945, Section 275.11, an annual tax not exceeding five
mills .04031 percent of market value per year on all taxable
property in the city.
Sec. 6. Laws 1953, chapter 545, section 2, is amended to
read:
Sec. 2. [Bonds may be issued; tax levy.] For the purpose
of paying the cost of building, constructing, reconstructing,
repairing, enlarging and improving such water-pumps, water tank,
sewer mains, water mains, storm sewers, curbs and gutters,
streets, water wells, water plants, sewage disposal plants and
other municipal projects, any such city is hereby authorized to
issue and sell its negotiable promissory coupon bonds in an
amount not to exceed $200,000. Such bonds shall be issued and
sold pursuant to the provisions of Minnesota Statutes, Chapter
475, except that the bonds authorized herein may be issued by
resolution of the city council without first obtaining the
approval of a vote of the electors. It may levy taxes, for the
purpose of paying such bonds and interest thereon, not more than
50 percent of which may be levied in excess of all per capita
limitations. It may transfer and use surplus funds of the city
not specifically dedicated to any other purpose.
Sec. 7. Laws 1959, chapter 520, section 1, is amended to
read:
Section 1. [Library tax levy.] The city council of the
city of South St. Paul may levy an annual tax of not more than 5
mills on the dollar of all taxable property located in the city
for library purposes.
Sec. 8. Laws 1961, chapter 80, section 1, is amended to
read:
Section 1. [South St. Paul, tax levy, musical
entertainment.] The council of South Saint Paul is hereby
authorized and empowered to levy a tax of not exceeding one mill
on all the taxable property within the city for the purpose of
providing free musical entertainment for the general public.
This tax shall be levied by the council in the same manner and
at the same times as taxes for other purposes are levied, and
shall be collected in the same manner. The proceeds of this tax
shall be used only for the purpose of providing free musical
entertainment for the public. The annual expenditure for this
purpose is hereby limited to the sum of $3,000.
Sec. 9. Laws 1961, chapter 81, section 1, is amended to
read:
Section 1. [South St. Paul, tax levy.] The council of the
city of South Saint Paul may each year, by a majority vote of
all of its members, levy and expend an amount not to exceed one
eighth of one mill on the assessed valuation of such city,
exclusive of money and credits 0.00302 percent of taxable market
value, for the following purposes:
(a) Furnishing music in parks and other public places.
(b) Preparing, publishing and circulating information and
facts concerning the business and industrial advantages of such
city as a location for other business enterprises; its
desirability as a place for holding conventions and exhibitions
such as Junior Live Stock Shows; Poultry shows and like
exhibitions and advertising the same by posters, decorations,
illumination or other means.
(c) Providing sleeping quarters for exhibitors and
delegates.
Sec. 10. Laws 1961, chapter 82, section 1, is amended to
read:
Section 1. [South St. Paul, public charity bureau.] The
council of the city of South Saint Paul may each year, by a five
sevenths vote of all of its members, the mayor concurring, levy
and expend an amount not to exceed three eighths of one mill on
the assessed valuation of such city exclusive of money and
credits 0.00906 percent of taxable market value for the
following purposes:
For the emergency relief of the residents of said city who
are in distress from lack of food, clothing, shelter, or warmth
or from long continued illness.
Sec. 11. Laws 1961, chapter 616, section 1, subdivision 1,
is amended to read:
Section 1. [Hibbing, village city of; utilities fund tax
levies.] Subdivision 1. The village city council of the village
city of Hibbing may levy, for the purpose of paying the cost of
utility service supplied to the village city, an amount
sufficient to provide an amount equal to the utility charges for
the year preceding the levy, which levy shall be in lieu of the
five mill water and light levy. The levy of such taxes shall
not cause the amount of other taxes levied or to be levied by
the village city, which are subject to limitation, to be reduced
in any amount whatsoever.
Sec. 12. Laws 1961, chapter 643, section 1, is amended to
read:
Section 1. [St. Cloud, city of; tax for library purposes.]
The governing body of the city of St. Cloud may levy a tax of
not to exceed eight mills upon all taxable property for library
purposes. The levy of such tax shall not cause the amount of
other taxes levied or to be levied by the city which are subject
to any limitation, to be reduced in any amount whatsoever.
Sec. 13. Laws 1961, extra session chapter 33, section 3,
is amended to read:
Sec. 3. The village city council shall each year at the
time the tax levies are made for the support of the village
city, levy an amount equal to the payments made in the previous
year to the pensioners under this act, one half of which amount
shall be in excess of existing limitations and the remaining
half to be levied within existing limitations. The tax so
levied shall be transmitted to the auditor of St. Louis county
at the time all other tax levies are transmitted and shall be
collected and payment thereof enforced.
Sec. 14. Laws 1963, chapter 29, section 1, is amended to
read:
Section 1. [Plymouth, village city of; drainage tax
levies.] The village city council of the village city of
Plymouth may levy, in addition to any other millage limitation,
a tax of five mills on the dollar of the assessed valuation of
all taxable property in the village city for storm sewers and
storm drainage. The levy of such tax shall not cause the amount
of other taxes levied or to be levied by the village, which are
subject to any limitation, to be reduced in any amount
whatsoever.
Sec. 15. Laws 1963, chapter 56, section 1, is amended to
read:
Section 1. [Winona, city of; library tax levy.]
Notwithstanding any provisions in Minnesota Statutes, Section
134.07, or in any other law to the contrary, the city of Winona
may level levy an annual tax of not more than eight mills on the
dollar on all taxable property therein for the benefit of its
library fund as established under Minnesota Statutes, Section
134.07.
Sec. 16. Laws 1963, chapter 103, section 1, is amended to
read:
Section 1. [Two Harbors, city of; cemetery tax levy.] The
city of Two Harbors may levy an annual tax of not to exceed five
mills on the dollar of all taxable property of the city for the
care and maintenance of a public cemetery.
Sec. 17. Laws 1965, chapter 6, section 2, as amended by
Laws 1971, chapter 6, section 1, is amended to read:
Sec. 2. [MOORHEAD, CITY OF; DEPARTMENT OF BUSINESS
DEVELOPMENT.] The city of Moorhead may provide for an annual
allocation of funds up to the sum of $50,000 per year with which
to establish and maintain the department subject to such
conditions and limitations as the city council shall prescribe.
The said sum of up to $50,000 per year may be made available
from the transfer of funds from any city owned and operated
utility upon approval by resolution of three fourths of the
aldermen of the city council, or by a tax levy not to exceed in
any one year four mills on the dollar of the assessed valuation
on all the taxable property in the city, or combination of
both. Authority to transfer such funds is in addition to the
authorization in the city charter to transfer such funds into
the general revenue fund. The authority herein contained shall
not be limited by any charter limitation or any other limitation.
Sec. 18. Laws 1965, chapter 451, section 2, is amended to
read:
Sec. 2. Each of the participating municipalities may levy
a tax of an amount sufficient to produce not to exceed $500 per
annum upon the taxable property of said municipality and to
appropriate these or other funds, not to exceed $500 annually,
to the commission for the purpose of acquiring lands and for the
maintenance, operation, and management of the cemetery. The
commission shall have the power to acquire by purchase, gift, or
condemnation any property situated within the limits of any
participating municipality to be used as a cemetery, and to make
all reasonable regulations for the management and operation
thereof.
Sec. 19. Laws 1965, chapter 527, section 1, is amended to
read:
Section 1. [Rochester, city of; programs for the aged;
appropriations tax levy, rules.] For the purpose of furthering
the well-being of aged persons in the city of Rochester, the
common council of Rochester may establish programs, not
otherwise provided by law, which meet social and recreational
needs of the aged. For these purposes the council may
appropriate not to exceed $5,000 annually, and may levy a
tax not to exceed one tenth mill on the dollar of the assessed
valuation of all taxable property in the city. Money derived
from this tax shall be deposited in a fund which shall be
established and made available for the appropriation provided by
this section. The council shall promulgate such rules and
regulations as are necessary to carry out the purpose of this
act and shall file a copy with the city clerk.
Sec. 20. Laws 1967, chapter 660, section 2, subdivision 2,
is amended to read:
Subd. 2. Each year after the budget has become final, the
city council of Breckenridge may by resolution and without a
vote of the electors of the city levy a tax on all taxable
property in the city sufficient to pay its share of the cost of
acquisition, betterment, operation and maintenance of the joint
airport. When collected the tax may be transferred to the joint
airport board and expended by the board in accordance with the
terms of agreement. The tax shall not exceed 10 mills in any
year. The tax shall not be subject to any other limitations
imposed by statute or the city charter nor shall the levy of
such tax cause other taxes levied by the council which are
subject to any charter limitation to be reduced by any amount
whatsoever.
Sec. 21. Laws 1967, chapter 758, section 1, is amended to
read:
Section 1. [Rochester, city of; tax levy - band,
orchestra, or chorus.] Notwithstanding any provision or
limitation to the contrary of Minnesota Statutes 1965, Section
449.09, The city of Rochester may levy each year a tax not to
exceed three mills for the purpose of providing a fund for the
maintenance, transportation or employment of a band, orchestra,
or chorus for municipal purposes.
Sec. 22. Laws 1969, chapter 192, section 1, as amended by
Laws 1981, chapter 363, section 56, is amended to read:
Section 1. [MOORHEAD, CITY OF; BUS SERVICE.] The governing
body of the city of Moorhead is authorized to provide and assist
public transportation services through acquisition, construction
or operation, directly or by lease or contract, within the
Moorhead-Fargo urbanized area. The city's annual obligation, if
any, under such contract shall not exceed the an amount produced
by applying two mills to the dollar value of all equal to
0.04835 percent of taxable property within the city market
value. The limitation imposed under this section is expressed
as an amount determined after the enactment of Minnesota
Statutes, Sections 273.1101 to 273.1103. The levy permitted by
this section shall be disregarded in the calculation of any
other levies or limitations on levies permitted or provided
by other law or charter.
Sec. 23. Laws 1969, chapter 538, section 6, as amended by
Laws 1974, chapter 202, section 2, is amended to read:
Sec. 6. [APPROPRIATIONS.] The governing body may
appropriate annually from the revenues of the city a sum of
money not exceeding one fifth mill times the value of property
subject to ad valorem tax 0.00484 percent of taxable market
value for the purposes of section 2.
Sec. 24. Laws 1969, chapter 602, section 1, subdivision 2,
is amended to read:
Subd. 2. Such bonds shall be secured by a pledge to the
bond holders, or to a trustee, of all income and revenues of
whatsoever nature derived from such facilities, as a first
charge on the gross revenues thereof to the extent necessary to
pay the bonds and interest thereon when due and to accumulate
and maintain an additional reserve for that purpose in an amount
equal to the total amount of such payments to become due in any
fiscal year. In this event the governing body may by resolution
or trust indenture define the land, buildings, or facilities the
revenues of which are pledged, and establish covenants and
agreements for the security of the bonds including a covenant
that it will establish, maintain, revise, when necessary, and
collect charges for all services, products, use, and occupancy
of the facilities in the amounts and at the times required to
produce the revenues pledged, and also sufficient, with funds
that may be appropriated by the governing body from time to
time, to provide adequately for the operation and maintenance of
the facilities. The governing body may, by a two-thirds vote of
its members, without an election by its electors, levy a tax of
not more than two mills 0.04835 percent of market value on the
assessed valuation of all taxable property within its corporate
limits to pay the bonds and interest thereon in the event of any
deficiency in the revenues and may make a pledge or trust
indenture and establish covenants to levy such tax without
reduction of the amount of taxes which may otherwise be levied
within statutory and charter limitations. The governing body
shall provide in its budget each year for any anticipated
deficiency in the revenues available of operation and
maintenance and may, for this purpose, without an election by
its electors, levy a tax of not more than two mills on the
assessed valuation of 0.04835 percent of market value on all
taxable property within its corporate limits without reduction
of the amount of taxes which may otherwise be levied
within statutory and charter limitations.
Sec. 25. Laws 1969, chapter 659, section 3, is amended to
read:
Sec. 3. For the purpose of making payments upon any lease
agreement hereunder, the city may levy an annual tax of not to
exceed five mills on the dollar on the taxable property in the
city in addition to all other levies permitted to the city for
library purposes.
Sec. 26. Laws 1969, chapter 730, section 1, is amended to
read:
Section 1. [South St. Paul, city of; tax levy; airport
bonds.] Notwithstanding the provisions of any law or the city
charter to the contrary, the council of the city of South St.
Paul may by resolution and without authorization by the
electors, issue general obligation bonds of the city in the
amount of $300,000, levy all taxes required by Minnesota
Statutes, Section 475.61, for the payment of the bonds, and, in
addition, each year levy a tax on all taxable property in the
city equal to one mill times the assessed valuation of such
property, all to provide funds for the acquisition and
betterment of the city airport. Except as otherwise provided,
the bonds shall be issued and sold in accordance with Minnesota
Statutes, Chapter 475. The amount of such taxes shall not
reduce the amounts of other taxes authorized to be levied by law
or the city charter. "Acquisition" and "betterment" shall have
the meanings given them in Minnesota Statutes, Section 475.51.
Sec. 27. Laws 1971, chapter 573, section 1, is amended to
read:
Section 1. [HIBBING, VILLAGE CITY OF; STUNTZ, TOWN OF;
INDEPENDENT SCHOOL DISTRICT NO. 701; RECREATION AND PARK BOARD;
TAX LEVY.] The joint recreation and park board of the village
city of Hibbing, the town of Stuntz, and Independent School
District Number 701, may levy a tax on the taxable property
located in the village city of Hibbing and in the town of Stuntz
a tax of not more than $6 per capita annually upon the combined
assessed valuation of real and personal property within the
village of Hibbing and town of Stuntz. This tax shall be in
lieu of all other taxes levied or permitted to be levied for
park and recreation purposes by the village of Hibbing and town
of Stuntz and may be levied regardless of all existing mill rate
or per capita limitations imposed by law or charter upon the
village city of Hibbing and town of Stuntz. The levy shall be
made only after approval by resolution of the governing bodies
of the village city of Hibbing, and Independent School District
Number 701, and by resolution of the town board of the town of
Stuntz.
Sec. 28. Laws 1971, chapter 876, section 3, is amended to
read:
Sec. 3. The city of Austin may provide for an annual
allocation of funds with which to establish and maintain the
department of business development subject to such conditions
and limitations as the city council shall prescribe. Further,
the city of Austin may accumulate the moneys from the levy
herein authorized up to the amount of $150,000 and expend such
amount for the acquisition and development of industrial sites.
The said sums may be made available from the revenue provided
for by a tax levy not to exceed in any one year three mills on
the dollar of the assessed valuation on all the taxable property
in the city. The authority herein contained shall not be
limited by any charter limitation or any other limitation in
existence as of January 1, 1971.
Sec. 29. Laws 1973, chapter 81, section 1, is amended to
read:
Section 1. [MANKATO AND NORTH MANKATO, CITIES OF; MUSICAL
ENTERTAINMENT.] The cities of Mankato and North Mankato may, in
1973 and each year thereafter, levy a tax not to exceed one
tenth of a mill on each dollar of assessed valuation of the
taxable property of the cities in order to provide funds for
musical entertainment.
Sec. 30. Laws 1977, chapter 61, section 8, is amended to
read:
Sec. 8. [AUTHORITY TO BOND TO ACCOMPLISH THE PURPOSES OF
THIS ACT.] The city of Eveleth is hereby authorized to sell
bonds in such amount as will provide the necessary funds to pay
the employer's share of the purchase of prior service in the
public employees police and fire fund pursuant to section 3 of
this act. The maturity of such bonds shall not be more than 15
years from the date of sale. The bonds may be issued and sold
without a vote of the electorate and shall not be included in
the net debt of the city for purposes of any charter or
statutory debt limitation. Taxes may be levied on the taxable
property in the city for the payment of the bonds and interest
thereon, and shall not be subject to any statutory or charter
limitation on the rate or the amount.
Sec. 31. Laws 1979, chapter 1, section 3, is amended to
read:
Sec. 3. [MAINTENANCE OF REVENUES; DEFICIENCIES; TAXES.]
From and after the issuance of bonds for which the revenues of
the golf course facility are pledged in accordance with section
2, the city council shall provide in its budget each year for
any anticipated deficiency in the revenues available for the
operation and maintenance of the golf course facilities. For
this purpose the city may levy a tax of not more than two-thirds
of one mill on the assessed valuation of all taxable property
within the city, without reduction of the amount of taxes which
may otherwise be levied within statutory or charter limitations.
Sec. 32. Laws 1979, chapter 303, article 10, section 15,
subdivision 2, as amended by Laws 1989, chapter 207, section 1,
is amended to read:
Subd. 2. [RESERVE FUND; TAXES.] After the adoption of a
capital improvement program for a storm sewer tax district, each
municipality may by ordinance after notice and hearing establish
a storm sewer reserve fund for the district and may annually
levy a tax not exceeding one mill on all the taxable property in
the district for the support of the fund in an aggregate amount
equal to the actual or estimated cost, whichever is less, of the
improvement projects identified in the capital improvement
program for the district. The proceeds of the tax shall be paid
into the storm sewer reserve fund for the district and used for
no other purpose than to pay capital costs of improvement
projects therein including principal and interest on obligations
issued pursuant to Minnesota Statutes, Section 444.19.
Sec. 33. Laws 1981, chapter 281, section 1, is amended to
read:
Section 1. [GREENWAY JOINT RECREATION BOARD TAX.]
The Greenway joint recreation board may levy a tax not to
exceed 3.5 mills on the value of taxable property situated in
the territory of Independent School District No. 316 in
accordance with this act. Property in territory in the school
district may be made subject to the tax permitted by this act by
the agreement of the governing body or town board of the city or
town where it is located. The agreement may be by resolution of
a governing body or town board or by a joint powers agreement
pursuant to section 471.59. If levied, the tax is in addition
to all other taxes on the property subject to it permitted to be
levied for park and recreation purposes by the cities and towns
other than for the support of the joint recreation board. It
shall be disregarded in the calculation of all other mill rate
or per capita tax levy limitations imposed by law or charter
upon them. A city or town may withdraw its agreement to future
taxes by notice to the recreation board and the county auditor
unless provided otherwise by a joint powers agreement. The tax
shall be collected by the Itasca county auditor and treasurer
and paid directly to the Greenway joint recreation board.
Sec. 34. Laws 1984, chapter 502, article 13, section 8, is
amended to read:
Sec. 8. [CLOQUET; PUBLIC TRANSPORTATION.]
Upon conditions mutually agreed, the city of Cloquet may
contract with a privately owned public transportation system to
provide transportation services to the people of the city. The
city may disburse money to discharge the terms of the contract.
The city may annually levy a property tax not to exceed one mill
on the taxable property in the city for the purpose of
discharging the contract obligations. The amount of tax levied
is in addition to all others permitted by law and must be
disregarded in the calculation of statutory or other charter
limitations on property tax levies.
Sec. 35. [REPEALER.]
Laws 1939, chapter 219, section 1; Laws 1961, chapters 30,
section 1; 276, section 1; 439, section 1; Laws 1963, chapter
228, section 1; Laws 1971, chapters 515, section 1; 770; Laws
1973, chapter 445, section 1; Laws 1974, chapter 209; Laws 1984,
chapter 502, article 13, section 10, as amended by Laws 1986,
chapter 399, article 1, section 3; and Laws 1986, chapter 399,
article 1, section 4, are repealed.
Sec. 36. [EFFECTIVE DATE.]
Sections 1 to 35 are effective for property taxes levied in
1994, payable in 1995, and thereafter.
ARTICLE 8
TAX LEVY LIMITATIONS FOR PARTICULAR TOWNS
Section 1. Laws 1959, chapter 298, section 2, is amended
to read:
Sec. 2. The town of Grand Rapids may levy and collect a
tax not to exceed two mills on the taxable property of the town,
including incorporated villages cities within the town, for the
purpose of acquiring funds for the maintenance, operation, and
management of the cemetery. Should any incorporated village
city be separated from the town of Grand Rapids, the tax shall
be levied by the town and paid to the town by the village city
so long as the dead of the village city are buried in the
cemetery.
Sec. 2. Laws 1961, chapter 317, section 1, is amended to
read:
Section 1. [Balkan, town of; library services.]
Notwithstanding the provisions of any other law to the contrary,
the board of supervisors of the town of Balkan in St. Louis
county may levy and collect a tax not to exceed one-quarter of
one mill per year on the assessed valuation of taxable property
in the town for the purpose of providing a special library fund
for the town. The special library fund shall be administered by
the board of supervisors to provide more adequate public library
services to the town of Balkan. The board of supervisors may
contract with the governing body of any free public library
located in any municipality adjacent to the town of Balkan for
these services. The tax authorized by this section is in
addition to any tax authorized by Minnesota Statutes, Section
375.33.
Sec. 3. Laws 1965, chapter 617, section 1, is amended to
read:
Section 1. [Itasca county towns; cemetery association.]
The town of Lawrence in Itasca county is authorized to join the
Lakeview Cemetery Association operated by the town of Iron
Range. The town of Lawrence may pay to the association the sum
of $750 upon joining and may pay such amount not to exceed
$1,000 annually as may be determined by the association. In
order to pay these and other allowable costs, the town of
Lawrence may annually levy a tax on all the taxable property in
the town for cemetery purposes an amount sufficient to produce
$1,000 annually.
Sec. 4. Laws 1969, chapter 534, section 2, is amended to
read:
Sec. 2. The town board of any town named in section 1 may
levy annually a tax not to exceed 10 mills on the dollar of the
taxable valuation of the property in that town for the
construction, reconstruction and improvement of bridges on town
roads which the town board determines does not meet the
requirements of the strength of bridges and the adequate width
of bridges as required by Minnesota Statutes, Sections 165.03
and 165.04. The tax levy authorized herein is in addition to
the tax levy authorized by Minnesota Statutes, Section 164.04.
Sec. 5. [REPEALER.]
Laws 1941, chapter 451, section 1; Laws 1961, chapter 119,
section 1; Laws 1971, chapters 168; 356, section 2; and Laws
1977, chapter 246, are repealed.
Sec. 6. [EFFECTIVE DATE.]
Sections 1 to 5 are effective for property taxes levied in
1994, payable in 1995, and thereafter.
Presented to the governor April 22, 1994
Signed by the governor April 25, 1994, 1:06 p.m.
Official Publication of the State of Minnesota
Revisor of Statutes