Minnesota Session Laws - 2005, Regular Session

                             CHAPTER 8-H.F.No. 248 
                  An act relating to education finance; modifying a 
                  school district's percentage of students attending 
                  nonpublic school necessary to qualify for an 
                  exemption; creating a process to resolve a tuition 
                  obligation; converting referendum revenue authority 
                  for Common School District No. 815, Prinsburg; 
                  authorizing the school district to recertify its 
                  school levy for taxes payable in 2005; amending 
                  Minnesota Statutes 2004, section 123A.70. 
        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
           Section 1.  Minnesota Statutes 2004, section 123A.70, is 
        amended to read: 
           123A.70 [PRIVATE SCHOOLS; PRINSBURG.] 
           Sections 123A.64 to 123A.68 shall not apply to any common 
        school district in which is located any existing private school 
        maintaining elementary and secondary education for 75 50 percent 
        of the eligible pupils within the district and complying with 
        the requirements of section 120A.22. 
           [EFFECTIVE DATE.] This section is effective July 1, 2005. 
           Sec. 2.  [AMOUNT OF OBLIGATION.] 
           The board of Common School District No. 815, Prinsburg, 
        must make tuition payments to Independent School District No. 
        2180, MACCRAY, in the total amount of $282,000.  The payments 
        must be made in six equal payments on June 30 and December 30 of 
        each year beginning with a payment on June 30, 2005. 
           [EFFECTIVE DATE.] This section is effective the day 
        following final enactment. 
           Sec. 3.  [CONVERSION OF REFERENDUM REVENUE AUTHORITY TO 
        SPECIAL LEVY AUTHORITY.] 
           Subdivision 1.  [CONVERSION OF QUESTION 1 REFERENDUM LEVY 
        AUTHORITY TO SPECIAL LEVY AUTHORITY.] Notwithstanding any law to 
        the contrary, Common School District No. 815, Prinsburg, may 
        convert the levy authority approved during the November 2004 
        general election as school district ballot question 1 from 
        referendum revenue authority to special levy authority.  This 
        levy authority must be used for payments of outstanding tuition 
        amounts to Independent School District No. 2180, MACCRAY.  The 
        maximum levy authority annually shall be converted from the 
        amount described as a dollar allowance per resident marginal 
        cost pupil unit to a fixed dollar amount for each of the three 
        years as specified by the board of Common School District No. 
        815, Prinsburg.  These amounts may be levied for taxes payable 
        in 2005, 2006, and 2007 only.  Seventy percent of the amount 
        certified in each year must be spread on tax capacity and the 
        remaining 30 percent of the levy must be spread on the 
        referendum market value of the school district.  This levy is 
        not subject to the property tax recognition shift under 
        Minnesota Statutes, sections 123B.75, subdivision 5, and 
        127A.441. 
           Subd. 2.  [CONVERSION OF QUESTION 2 TO SPECIAL LEVY 
        AUTHORITY FOR FOUR YEARS.] Notwithstanding any law to the 
        contrary, Common School District No. 815, Prinsburg, may convert 
        the levy authority approved during the November 2004 general 
        election as school district ballot question 2 from referendum 
        revenue authority to special levy.  The maximum levy authority 
        under this question is the annual amount specified by the board 
        of Common School District No. 815, Prinsburg, as the amount 
        necessary to eliminate the district's operating deficit.  
        Seventy percent of the amount certified in each year must be 
        spread on tax capacity and the remaining 30 percent of the levy 
        must be spread on the referendum market value of the school 
        district.  This levy is not subject to the property tax 
        recognition shift under Minnesota Statutes, sections 123B.75, 
        subdivision 5, and 127A.441. 
           Subd. 3.  [SPECIAL OPERATING LEVY AUTHORITY.] Common School 
        District No. 815, Prinsburg, may hold an election once every 
        four years on the first Tuesday after the first Monday in 
        November, beginning with the November 2008 general election to 
        approve an additional special operating levy for another four 
        years.  The ballot must state that the board of the district 
        desires to levy the amounts necessary to eliminate any operating 
        deficit for the following four years.  The election must follow 
        the notice and procedural provisions described under Minnesota 
        Statutes, section 126C.17.  Seventy percent of the amount 
        certified in each year must be spread on tax capacity and the 
        remaining 30 percent of the levy must be spread on the 
        referendum market value of the school district.  This levy is 
        not subject to the property tax recognition shift under 
        Minnesota Statutes, sections 123B.75, subdivision 5, and 
        127A.441. 
           Subd. 4.  [SCHOOL BOARD RESOLUTION.] The board of Common 
        School District No. 815, Prinsburg, may adopt a written 
        resolution converting referendum revenue authority to special 
        levy authority.  The resolution must state the district's desire 
        to convert its referendum revenue authority approved at the 
        November 2004 general election into special levy authority and 
        specify the amounts of the special levy authority.  The district 
        must also notify the Department of Education by July 1 of each 
        year of the amount it intends to levy for that year.  
           [EFFECTIVE DATE.] This section is effective the day 
        following final enactment and applies for taxes payable in 2005. 
           Sec. 4.  [RECERTIFICATION OF 2005 SCHOOL DISTRICT LEVY.] 
           Subdivision 1.  [ELIGIBILITY.] Common School District No. 
        815, Prinsburg, may recertify its 2004 levy for taxes payable in 
        2005 if: 
           (1) the district is in statutory operating debt according 
        to Minnesota Statutes, section 123B.81; 
           (2) the district conducted a successful referendum at the 
        November 2004 election; and 
           (3) the board of the district has adopted a resolution as 
        required by section 3, subdivision 4. 
           Subd. 2.  [RECERTIFICATION PROCESS.] Notwithstanding any 
        law to the contrary, Common School District No. 815, Prinsburg, 
        may recertify its 2004 levy for taxes payable in 2005 in the 
        following manner: 
           (1) within five days after the effective date of this 
        section, the board must notify the Department of Education that 
        it has adopted the resolution according to section 3, 
        subdivision 4; 
           (2) within five days after receiving the notice from the 
        district, the Department of Education must recompute the 
        district's 2004 payable in 2005 levy limitation and report these 
        amounts to the school district and the county auditor; and 
           (3) within five days after receiving the notice from the 
        Department of Education, the school district must certify the 
        added levy amount to the county auditor.  
        The county auditor must add these amounts to the 2004 levy for 
        taxes payable in 2005 previously certified by the school 
        district. 
           [EFFECTIVE DATE.] This section is effective the day 
        following final enactment and applies for taxes payable in 2005. 
           Presented to the governor March 4, 2005 
           Signed by the governor March 7, 2005, 10:33 a.m.