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Office of the Revisor of Statutes

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.