1.1                          A bill for an act 
  1.2             relating to property taxation; requiring a truth in 
  1.3             taxation hearing for hospital districts; amending 
  1.4             Minnesota Statutes 1998, section 275.065, subdivisions 
  1.5             3, 5a, and 6.  
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 275.065, 
  1.8   subdivision 3, is amended to read: 
  1.9      Subd. 3.  [NOTICE OF PROPOSED PROPERTY TAXES.] (a) The 
  1.10  county auditor shall prepare and the county treasurer shall 
  1.11  deliver after November 10 and on or before November 24 each 
  1.12  year, by first class mail to each taxpayer at the address listed 
  1.13  on the county's current year's assessment roll, a notice of 
  1.14  proposed property taxes.  
  1.15     (b) The commissioner of revenue shall prescribe the form of 
  1.16  the notice. 
  1.17     (c) The notice must inform taxpayers that it contains the 
  1.18  amount of property taxes each taxing authority proposes to 
  1.19  collect for taxes payable the following year.  In the case of a 
  1.20  town, or in the case of the state determined portion of the 
  1.21  school district levy, the final tax amount will be its proposed 
  1.22  tax.  The notice must clearly state that each taxing authority, 
  1.23  including regional library districts established under section 
  1.24  134.201, hospital districts established under sections 447.31 to 
  1.25  447.38, and including the metropolitan taxing districts as 
  2.1   defined in paragraph (i), but excluding all other special taxing 
  2.2   districts and towns, will hold a public meeting to receive 
  2.3   public testimony on the proposed budget and proposed or final 
  2.4   property tax levy, or, in case of a school district, on the 
  2.5   current budget and proposed property tax levy.  It must clearly 
  2.6   state the time and place of each taxing authority's meeting and 
  2.7   an address where comments will be received by mail.  
  2.8      (d) The notice must state for each parcel: 
  2.9      (1) the market value of the property as determined under 
  2.10  section 273.11, and used for computing property taxes payable in 
  2.11  the following year and for taxes payable in the current year as 
  2.12  each appears in the records of the county assessor on November 1 
  2.13  of the current year; and, in the case of residential property, 
  2.14  whether the property is classified as homestead or 
  2.15  nonhomestead.  The notice must clearly inform taxpayers of the 
  2.16  years to which the market values apply and that the values are 
  2.17  final values; 
  2.18     (2) the items listed below, shown separately by county, 
  2.19  city or town, state determined school tax net of the education 
  2.20  homestead credit under section 273.1382, voter approved school 
  2.21  levy, other local school levy, and the sum of the special taxing 
  2.22  districts, and as a total of all taxing authorities:  
  2.23     (i) the actual tax for taxes payable in the current year; 
  2.24     (ii) the tax change due to spending factors, defined as the 
  2.25  proposed tax minus the constant spending tax amount; 
  2.26     (iii) the tax change due to other factors, defined as the 
  2.27  constant spending tax amount minus the actual current year tax; 
  2.28  and 
  2.29     (iv) the proposed tax amount. 
  2.30     In the case of a town or the state determined school tax, 
  2.31  the final tax shall also be its proposed tax unless the town 
  2.32  changes its levy at a special town meeting under section 
  2.33  365.52.  If a school district has certified under section 
  2.34  126C.17, subdivision 9, that a referendum will be held in the 
  2.35  school district at the November general election, the county 
  2.36  auditor must note next to the school district's proposed amount 
  3.1   that a referendum is pending and that, if approved by the 
  3.2   voters, the tax amount may be higher than shown on the notice.  
  3.3   In the case of the city of Minneapolis, the levy for the 
  3.4   Minneapolis library board and the levy for Minneapolis park and 
  3.5   recreation shall be listed separately from the remaining amount 
  3.6   of the city's levy.  In the case of a parcel where tax increment 
  3.7   or the fiscal disparities areawide tax under chapter 276A or 
  3.8   473F applies, the proposed tax levy on the captured value or the 
  3.9   proposed tax levy on the tax capacity subject to the areawide 
  3.10  tax must each be stated separately and not included in the sum 
  3.11  of the special taxing districts; and 
  3.12     (3) the increase or decrease between the total taxes 
  3.13  payable in the current year and the total proposed taxes, 
  3.14  expressed as a percentage. 
  3.15     For purposes of this section, the amount of the tax on 
  3.16  homesteads qualifying under the senior citizens' property tax 
  3.17  deferral program under chapter 290B is the total amount of 
  3.18  property tax before subtraction of the deferred property tax 
  3.19  amount. 
  3.20     (e) The notice must clearly state that the proposed or 
  3.21  final taxes do not include the following: 
  3.22     (1) special assessments; 
  3.23     (2) levies approved by the voters after the date the 
  3.24  proposed taxes are certified, including bond referenda, school 
  3.25  district levy referenda, and levy limit increase referenda; 
  3.26     (3) amounts necessary to pay cleanup or other costs due to 
  3.27  a natural disaster occurring after the date the proposed taxes 
  3.28  are certified; 
  3.29     (4) amounts necessary to pay tort judgments against the 
  3.30  taxing authority that become final after the date the proposed 
  3.31  taxes are certified; and 
  3.32     (5) the contamination tax imposed on properties which 
  3.33  received market value reductions for contamination. 
  3.34     (f) Except as provided in subdivision 7, failure of the 
  3.35  county auditor to prepare or the county treasurer to deliver the 
  3.36  notice as required in this section does not invalidate the 
  4.1   proposed or final tax levy or the taxes payable pursuant to the 
  4.2   tax levy. 
  4.3      (g) If the notice the taxpayer receives under this section 
  4.4   lists the property as nonhomestead, and satisfactory 
  4.5   documentation is provided to the county assessor by the 
  4.6   applicable deadline, and the property qualifies for the 
  4.7   homestead classification in that assessment year, the assessor 
  4.8   shall reclassify the property to homestead for taxes payable in 
  4.9   the following year. 
  4.10     (h) In the case of class 4 residential property used as a 
  4.11  residence for lease or rental periods of 30 days or more, the 
  4.12  taxpayer must either: 
  4.13     (1) mail or deliver a copy of the notice of proposed 
  4.14  property taxes to each tenant, renter, or lessee; or 
  4.15     (2) post a copy of the notice in a conspicuous place on the 
  4.16  premises of the property.  
  4.17     The notice must be mailed or posted by the taxpayer by 
  4.18  November 27 or within three days of receipt of the notice, 
  4.19  whichever is later.  A taxpayer may notify the county treasurer 
  4.20  of the address of the taxpayer, agent, caretaker, or manager of 
  4.21  the premises to which the notice must be mailed in order to 
  4.22  fulfill the requirements of this paragraph. 
  4.23     (i) For purposes of this subdivision, subdivisions 5a and 
  4.24  6, "metropolitan special taxing districts" means the following 
  4.25  taxing districts in the seven-county metropolitan area that levy 
  4.26  a property tax for any of the specified purposes listed below: 
  4.27     (1) metropolitan council under section 473.132, 473.167, 
  4.28  473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; 
  4.29     (2) metropolitan airports commission under section 473.667, 
  4.30  473.671, or 473.672; and 
  4.31     (3) metropolitan mosquito control commission under section 
  4.32  473.711. 
  4.33     For purposes of this section, any levies made by the 
  4.34  regional rail authorities in the county of Anoka, Carver, 
  4.35  Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 
  4.36  398A shall be included with the appropriate county's levy and 
  5.1   shall be discussed at that county's public hearing. 
  5.2      (j) If a statutory or home rule charter city or a town has 
  5.3   exercised the local levy option provided by section 473.388, 
  5.4   subdivision 7, it may include in the notice of its proposed 
  5.5   taxes the amount of its proposed taxes attributable to its 
  5.6   exercise of the option.  In the first year of the city or town's 
  5.7   exercise of this option, the statement shall include an estimate 
  5.8   of the reduction of the metropolitan council's tax on the parcel 
  5.9   due to exercise of that option.  The metropolitan council's levy 
  5.10  shall be adjusted accordingly. 
  5.11     Sec. 2.  Minnesota Statutes 1998, section 275.065, 
  5.12  subdivision 5a, is amended to read: 
  5.13     Subd. 5a.  [PUBLIC ADVERTISEMENT.] (a) A city that has a 
  5.14  population of more than 2,500, county, a metropolitan special 
  5.15  taxing district as defined in subdivision 3, paragraph (i), a 
  5.16  regional library district established under section 134.201, a 
  5.17  hospital district established under sections 447.31 to 447.38, 
  5.18  or school district shall advertise in a newspaper a notice of 
  5.19  its intent to adopt a budget and property tax levy or, in the 
  5.20  case of a school district, to review its current budget and 
  5.21  proposed property taxes payable in the following year, at a 
  5.22  public hearing.  The notice must be published not less than two 
  5.23  business days nor more than six business days before the hearing.
  5.24     The advertisement must be at least one-eighth page in size 
  5.25  of a standard-size or a tabloid-size newspaper.  The 
  5.26  advertisement must not be placed in the part of the newspaper 
  5.27  where legal notices and classified advertisements appear.  The 
  5.28  advertisement must be published in an official newspaper of 
  5.29  general circulation in the taxing authority.  The newspaper 
  5.30  selected must be one of general interest and readership in the 
  5.31  community, and not one of limited subject matter.  The 
  5.32  advertisement must appear in a newspaper that is published at 
  5.33  least once per week.  
  5.34     For purposes of this section, the metropolitan special 
  5.35  taxing district's advertisement must only be published in the 
  5.36  Minneapolis Star and Tribune and the Saint Paul Pioneer Press. 
  6.1      (b) The advertisement for school districts, metropolitan 
  6.2   special taxing districts, hospital districts, and regional 
  6.3   library districts must be in the following form, except that the 
  6.4   notice for a school district may include references to the 
  6.5   current budget in regard to proposed property taxes. 
  6.6                  "NOTICE OF PROPOSED PROPERTY TAXES 
  6.7                    (School District/Metropolitan
  6.8                   Special Taxing District/Regional
  6.9          Library District/Hospital District) of .........
  6.10  The governing body of ........ will soon hold budget hearings 
  6.11  and vote on the property taxes for (metropolitan special taxing 
  6.12  district/regional library district/hospital district services 
  6.13  that will be provided in (year)/school district services that 
  6.14  will be provided in (year) and (year)). 
  6.15                     NOTICE OF PUBLIC HEARING:
  6.16  All concerned citizens are invited to attend a public hearing 
  6.17  and express their opinions on the proposed (school 
  6.18  district/metropolitan special taxing district/regional library 
  6.19  district/hospital district) budget and property taxes, or in the 
  6.20  case of a school district, its current budget and proposed 
  6.21  property taxes, payable in the following year.  The hearing will 
  6.22  be held on (Month/Day/Year) at (Time) at (Location, Address)." 
  6.23     (c) The advertisement for cities and counties must be in 
  6.24  the following form. 
  6.25        "NOTICE OF PROPOSED TOTAL BUDGET AND PROPERTY TAXES 
  6.26  The (city/county) governing body or board of commissioners will 
  6.27  hold a public hearing to discuss the budget and to vote on the 
  6.28  amount of property taxes to collect for services the 
  6.29  (city/county) will provide in (year). 
  6.30     
  6.31  SPENDING:  The total budget amounts below compare 
  6.32  (city's/county's) (year) total actual budget with the amount the 
  6.33  (city/county) proposes to spend in (year). 
  6.34     
  6.35  (Year) Total          Proposed (Year)          Change from
  6.36  Actual Budget             Budget               (Year)-(Year)
  7.1      
  7.2     $.......              $.......                ...%
  7.3      
  7.4   TAXES:  The property tax amounts below compare that portion of 
  7.5   the current budget levied in property taxes in (city/county) for 
  7.6   (year) with the property taxes the (city/county) proposes to 
  7.7   collect in (year). 
  7.8      
  7.9   (Year) Property       Proposed (Year)          Change from
  7.10      Taxes              Property Taxes         (Year)-(Year)
  7.11     
  7.12    $.......              $.......                ...% 
  7.13     
  7.14                     ATTEND THE PUBLIC HEARING
  7.15  All (city/county) residents are invited to attend the public 
  7.16  hearing of the (city/county) to express your opinions on the 
  7.17  budget and the proposed amount of (year) property taxes.  The 
  7.18  hearing will be held on: 
  7.19                       (Month/Day/Year/Time)
  7.20                         (Location/Address)
  7.21  If the discussion of the budget cannot be completed, a time and 
  7.22  place for continuing the discussion will be announced at the 
  7.23  hearing.  You are also invited to send your written comments to: 
  7.24                           (City/County)
  7.25                        (Location/Address)"
  7.26     (d) For purposes of this subdivision, the budget amounts 
  7.27  listed on the advertisement mean: 
  7.28     (1) for cities, the total government fund expenditures, as 
  7.29  defined by the state auditor under section 471.6965, less any 
  7.30  expenditures for improvements or services that are specially 
  7.31  assessed or charged under chapter 429, 430, 435, or the 
  7.32  provisions of any other law or charter; and 
  7.33     (2) for counties, the total government fund expenditures, 
  7.34  as defined by the state auditor under section 375.169, less any 
  7.35  expenditures for direct payments to recipients or providers for 
  7.36  the human service aids listed below: 
  8.1      (1) aid to families with dependent children under sections 
  8.2   256.82, subdivision 1, and 256.935, subdivision 1; 
  8.3      (2) medical assistance under sections 256B.041, subdivision 
  8.4   5, and 256B.19, subdivision 1; 
  8.5      (3) general assistance medical care under section 256D.03, 
  8.6   subdivision 6; 
  8.7      (4) general assistance under section 256D.03, subdivision 
  8.8   2; 
  8.9      (5) emergency assistance under section 256.871, subdivision 
  8.10  6; 
  8.11     (6) Minnesota supplemental aid under section 256D.36, 
  8.12  subdivision 1; 
  8.13     (7) preadmission screening under section 256B.0911, and 
  8.14  alternative care grants under section 256B.0913; 
  8.15     (8) general assistance medical care claims processing, 
  8.16  medical transportation and related costs under section 256D.03, 
  8.17  subdivision 4; 
  8.18     (9) medical transportation and related costs under section 
  8.19  256B.0625, subdivisions 17 to 18a; 
  8.20     (10) group residential housing under 256I.05, subdivision 
  8.21  8, transferred from programs in clauses (4) and (6); or 
  8.22     (11) any successor programs to those listed in clauses (1) 
  8.23  to (10). 
  8.24     (e) A city with a population of over 500 but not more than 
  8.25  2,500 must advertise by posted notice as defined in section 
  8.26  645.12, subdivision 1.  The advertisement must be posted at the 
  8.27  time provided in paragraph (a).  It must be in the form required 
  8.28  in paragraph (b). 
  8.29     (f) For purposes of this subdivision, the population of a 
  8.30  city is the most recent population as determined by the state 
  8.31  demographer under section 4A.02. 
  8.32     (g) The commissioner of revenue, subject to the approval of 
  8.33  the chairs of the house and senate tax committees, shall 
  8.34  prescribe the form and format of the advertisement. 
  8.35     Sec. 3.  Minnesota Statutes 1998, section 275.065, 
  8.36  subdivision 6, is amended to read: 
  9.1      Subd. 6.  [PUBLIC HEARING; ADOPTION OF BUDGET AND LEVY.] 
  9.2   (a) For purposes of this section, the following terms shall have 
  9.3   the meanings given: 
  9.4      (1) "Initial hearing" means the first and primary hearing 
  9.5   held to discuss the taxing authority's proposed budget and 
  9.6   proposed property tax levy for taxes payable in the following 
  9.7   year, or, for school districts, the current budget and the 
  9.8   proposed property tax levy for taxes payable in the following 
  9.9   year. 
  9.10     (2) "Continuation hearing" means a hearing held to complete 
  9.11  the initial hearing, if the initial hearing is not completed on 
  9.12  its scheduled date. 
  9.13     (3) "Subsequent hearing" means the hearing held to adopt 
  9.14  the taxing authority's final property tax levy, and, in the case 
  9.15  of taxing authorities other than school districts, the final 
  9.16  budget, for taxes payable in the following year. 
  9.17     (b) Between November 29 and December 20, the governing 
  9.18  bodies of a city that has a population over 500, county, 
  9.19  metropolitan special taxing districts as defined in subdivision 
  9.20  3, paragraph (i), and regional library districts, and hospital 
  9.21  districts shall each hold an initial public hearing to discuss 
  9.22  and seek public comment on its final budget and property tax 
  9.23  levy for taxes payable in the following year, and the governing 
  9.24  body of the school district shall hold an initial public hearing 
  9.25  to review its current budget and proposed property tax levy for 
  9.26  taxes payable in the following year.  The metropolitan special 
  9.27  taxing districts shall be required to hold only a single joint 
  9.28  initial public hearing, the location of which will be determined 
  9.29  by the affected metropolitan agencies. 
  9.30     (c) The initial hearing must be held after 5:00 p.m. if 
  9.31  scheduled on a day other than Saturday.  No initial hearing may 
  9.32  be held on a Sunday.  
  9.33     (d) At the initial hearing under this subdivision, the 
  9.34  percentage increase in property taxes proposed by the taxing 
  9.35  authority, if any, and the specific purposes for which property 
  9.36  tax revenues are being increased must be discussed.  During the 
 10.1   discussion, the governing body shall hear comments regarding a 
 10.2   proposed increase and explain the reasons for the proposed 
 10.3   increase.  The public shall be allowed to speak and to ask 
 10.4   questions.  At the public hearing, the school district must also 
 10.5   provide and discuss information on the distribution of its 
 10.6   revenues by revenue source, and the distribution of its spending 
 10.7   by program area.  
 10.8      (e) If the initial hearing is not completed on its 
 10.9   scheduled date, the taxing authority must announce, prior to 
 10.10  adjournment of the hearing, the date, time, and place for the 
 10.11  continuation of the hearing.  The continuation hearing must be 
 10.12  held at least five business days but no more than 14 business 
 10.13  days after the initial hearing.  A continuation hearing may not 
 10.14  be held later than December 20 except as provided in paragraphs 
 10.15  (f) and (g).  A continuation hearing must be held after 5:00 
 10.16  p.m. if scheduled on a day other than Saturday.  No continuation 
 10.17  hearing may be held on a Sunday. 
 10.18     (f) The governing body of a county shall hold its initial 
 10.19  hearing on the first Thursday in December each year, and may 
 10.20  hold additional initial hearings on other dates before December 
 10.21  20 if necessary for the convenience of county residents.  If the 
 10.22  county needs a continuation of its hearing, the continuation 
 10.23  hearing shall be held on the third Tuesday in December.  If the 
 10.24  third Tuesday in December falls on December 21, the county's 
 10.25  continuation hearing shall be held on Monday, December 20.  
 10.26     (g) The metropolitan special taxing districts shall hold a 
 10.27  joint initial public hearing on the first Wednesday of 
 10.28  December.  A continuation hearing, if necessary, shall be held 
 10.29  on the second Wednesday of December even if that second 
 10.30  Wednesday is after December 10. 
 10.31     (h) The county auditor shall provide for the coordination 
 10.32  of initial and continuation hearing dates for all school 
 10.33  districts and cities within the county to prevent conflicts 
 10.34  under clauses (i) and (j). 
 10.35     (i) By August 10, each school board and the board boards of 
 10.36  the regional library district and hospital district shall 
 11.1   certify to the county auditors of the counties in which the 
 11.2   school district or regional library district is located the 
 11.3   dates on which it elects to hold its initial hearing and any 
 11.4   continuation hearing.  If a school board or, regional library 
 11.5   district, or hospital district does not certify these dates by 
 11.6   August 10, the auditor will assign the initial and continuation 
 11.7   hearing dates.  The dates elected or assigned must not conflict 
 11.8   with the initial and continuation hearing dates of the county or 
 11.9   the metropolitan special taxing districts.  
 11.10     (j) By August 20, the county auditor shall notify the 
 11.11  clerks of the cities within the county of the dates on which 
 11.12  school districts and, regional library districts, and hospital 
 11.13  districts have elected to hold their initial and continuation 
 11.14  hearings.  At the time a city certifies its proposed levy under 
 11.15  subdivision 1 it shall certify the dates on which it elects to 
 11.16  hold its initial hearing and any continuation hearing.  Until 
 11.17  September 15, the first and second Mondays of December are 
 11.18  reserved for the use of the cities.  If a city does not certify 
 11.19  its hearing dates by September 15, the auditor shall assign the 
 11.20  initial and continuation hearing dates.  The dates elected or 
 11.21  assigned for the initial hearing must not conflict with the 
 11.22  initial hearing dates of the county, metropolitan special taxing 
 11.23  districts, regional library districts, hospital districts, or 
 11.24  school districts within which the city is located.  To the 
 11.25  extent possible, the dates of the city's continuation hearing 
 11.26  should not conflict with the continuation hearing dates of the 
 11.27  county, metropolitan special taxing districts, regional library 
 11.28  districts, hospital districts, or school districts within which 
 11.29  the city is located.  This paragraph does not apply to cities of 
 11.30  500 population or less. 
 11.31     (k) The county initial hearing date and the city, 
 11.32  metropolitan special taxing district, regional library district, 
 11.33  hospital district, and school district initial hearing dates 
 11.34  must be designated on the notices required under subdivision 3.  
 11.35  The continuation hearing dates need not be stated on the notices.
 11.36     (l) At a subsequent hearing, each county, school district, 
 12.1   city over 500 population, and metropolitan special taxing 
 12.2   district may amend its proposed property tax levy and must adopt 
 12.3   a final property tax levy.  Each county, city over 500 
 12.4   population, and metropolitan special taxing district may also 
 12.5   amend its proposed budget and must adopt a final budget at the 
 12.6   subsequent hearing.  The final property tax levy must be adopted 
 12.7   prior to adopting the final budget.  A school district is not 
 12.8   required to adopt its final budget at the subsequent hearing.  
 12.9   The subsequent hearing of a taxing authority must be held on a 
 12.10  date subsequent to the date of the taxing authority's initial 
 12.11  public hearing.  If a continuation hearing is held, the 
 12.12  subsequent hearing must be held either immediately following the 
 12.13  continuation hearing or on a date subsequent to the continuation 
 12.14  hearing.  The subsequent hearing may be held at a regularly 
 12.15  scheduled board or council meeting or at a special meeting 
 12.16  scheduled for the purposes of the subsequent hearing.  The 
 12.17  subsequent hearing of a taxing authority does not have to be 
 12.18  coordinated by the county auditor to prevent a conflict with an 
 12.19  initial hearing, a continuation hearing, or a subsequent hearing 
 12.20  of any other taxing authority.  All subsequent hearings must be 
 12.21  held prior to five working days after December 20 of the levy 
 12.22  year.  The date, time, and place of the subsequent hearing must 
 12.23  be announced at the initial public hearing or at the 
 12.24  continuation hearing. 
 12.25     (m) The property tax levy certified under section 275.07 by 
 12.26  a city of any population, county, metropolitan special taxing 
 12.27  district, regional library district, hospital district, or 
 12.28  school district must not exceed the proposed levy determined 
 12.29  under subdivision 1, except by an amount up to the sum of the 
 12.30  following amounts: 
 12.31     (1) the amount of a school district levy whose voters 
 12.32  approved a referendum to increase taxes under section 123B.63, 
 12.33  subdivision 3, or 126C.17, subdivision 9, after the proposed 
 12.34  levy was certified; 
 12.35     (2) the amount of a city or county levy approved by the 
 12.36  voters after the proposed levy was certified; 
 13.1      (3) the amount of a levy to pay principal and interest on 
 13.2   bonds approved by the voters under section 475.58 after the 
 13.3   proposed levy was certified; 
 13.4      (4) the amount of a levy to pay costs due to a natural 
 13.5   disaster occurring after the proposed levy was certified, if 
 13.6   that amount is approved by the commissioner of revenue under 
 13.7   subdivision 6a; 
 13.8      (5) the amount of a levy to pay tort judgments against a 
 13.9   taxing authority that become final after the proposed levy was 
 13.10  certified, if the amount is approved by the commissioner of 
 13.11  revenue under subdivision 6a; 
 13.12     (6) the amount of an increase in levy limits certified to 
 13.13  the taxing authority by the commissioner of children, families, 
 13.14  and learning or the commissioner of revenue after the proposed 
 13.15  levy was certified; and 
 13.16     (7) the amount required under section 126C.55. 
 13.17     (n) This subdivision does not apply to towns and special 
 13.18  taxing districts other than regional library districts, hospital 
 13.19  districts, and metropolitan special taxing districts. 
 13.20     (o) Notwithstanding the requirements of this section, the 
 13.21  employer is required to meet and negotiate over employee 
 13.22  compensation as provided for in chapter 179A.  
 13.23     Sec. 4.  [EFFECTIVE DATE.] 
 13.24     Sections 1 to 3 are effective for taxes levied in 1999, 
 13.25  payable in 2000, and thereafter.