1.1                          A bill for an act 
  1.2             relating to taxation; providing for separate 
  1.3             certification of county levies for watershed 
  1.4             management; amending Minnesota Statutes 2000, sections 
  1.5             275.066; and 275.07, subdivision 1; proposing coding 
  1.6             for new law in Minnesota Statutes, chapter 103B.  
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  [103B.253] [COUNTY LEVY AUTHORITY.] 
  1.9      Notwithstanding any other law to the contrary, a county 
  1.10  levying a tax under section 103B.241, 103B.245, or 103B.251 
  1.11  shall not include any taxes levied under those authorities in 
  1.12  the levy certified under section 275.07, subdivision 1, 
  1.13  paragraph (a).  A county levying under section 103B.241, 
  1.14  103B.245, or 103B.251 shall separately certify that amount and 
  1.15  the auditor shall extend that levy as a special taxing district 
  1.16  levy under sections 275.066 and 275.07, subdivision 1, paragraph 
  1.17  (b). 
  1.18     <b>[EFFECTIVE DATE.]</b> This section is effective for taxes 
  1.19  levied in 2001, payable in 2002, and thereafter. 
  1.20     Sec. 2.  Minnesota Statutes 2000, section 275.066, is 
  1.21  amended to read: 
  1.22     275.066 [SPECIAL TAXING DISTRICTS; DEFINITION.] 
  1.23     For the purposes of property taxation and property tax 
  1.24  state aids, the term "special taxing districts" includes the 
  1.25  following entities: 
  1.26     (1) watershed districts under chapter 103D; 
  2.1      (2) sanitary districts under sections 115.18 to 115.37; 
  2.2      (3) regional sanitary sewer districts under sections 115.61 
  2.3   to 115.67; 
  2.4      (4) regional public library districts under section 
  2.5   134.201; 
  2.6      (5) park districts under chapter 398; 
  2.7      (6) regional railroad authorities under chapter 398A; 
  2.8      (7) hospital districts under sections 447.31 to 447.38; 
  2.9      (8) St. Cloud metropolitan transit commission under 
  2.10  sections 458A.01 to 458A.15; 
  2.11     (9) Duluth transit authority under sections 458A.21 to 
  2.12  458A.37; 
  2.13     (10) regional development commissions under sections 
  2.14  462.381 to 462.398; 
  2.15     (11) housing and redevelopment authorities under sections 
  2.16  469.001 to 469.047; 
  2.17     (12) port authorities under sections 469.048 to 469.068; 
  2.18     (13) economic development authorities under sections 
  2.19  469.090 to 469.1081; 
  2.20     (14) metropolitan council under sections 473.123 to 
  2.21  473.549; 
  2.22     (15) metropolitan airports commission under sections 
  2.23  473.601 to 473.680; 
  2.24     (16) metropolitan mosquito control commission under 
  2.25  sections 473.701 to 473.716; 
  2.26     (17) Morrison county rural development financing authority 
  2.27  under Laws 1982, chapter 437, section 1; 
  2.28     (18) Croft Historical Park District under Laws 1984, 
  2.29  chapter 502, article 13, section 6; 
  2.30     (19) East Lake county medical clinic district under Laws 
  2.31  1989, chapter 211, sections 1 to 6; 
  2.32     (20) Floodwood area ambulance district under Laws 1993, 
  2.33  chapter 375, article 5, section 39; 
  2.34     (21) Middle Mississippi river watershed management 
  2.35  organization under sections 103B.211 and 103B.241; ~~and~~ 
  2.36     (22) a county levying under the authority of section 
  3.1   103B.241, 103B.245, or 103B.251; and 
  3.2      (23) any other political subdivision of the state of 
  3.3   Minnesota, excluding counties, school districts, cities, and 
  3.4   towns, that has the power to adopt and certify a property tax 
  3.5   levy to the county auditor, as determined by the commissioner of 
  3.6   revenue. 
  3.7      <b>[EFFECTIVE DATE.]</b> This section is effective for taxes 
  3.8   levied in 2001, payable in 2002, and thereafter. 
  3.9      Sec. 3.  Minnesota Statutes 2000, section 275.07, 
  3.10  subdivision 1, is amended to read: 
  3.11     Subdivision 1.  [CERTIFICATION OF LEVY.] (a) Except as 
  3.12  provided under paragraph (b), the taxes voted by cities, 
  3.13  counties, school districts, and special districts shall be 
  3.14  certified by the proper authorities to the county auditor on or 
  3.15  before five working days after December 20 in each year.  A town 
  3.16  must certify the levy adopted by the town board to the county 
  3.17  auditor by September 15 each year.  If the town board modifies 
  3.18  the levy at a special town meeting after September 15, the town 
  3.19  board must recertify its levy to the county auditor on or before 
  3.20  five working days after December 20.  The taxes certified shall 
  3.21  not be reduced by the county auditor by the aid received under 
  3.22  section 273.1398, subdivision 2, but shall be reduced by the 
  3.23  county auditor by the aid received under section 273.1398, 
  3.24  subdivision 3.  If a city, town, county, school district, or 
  3.25  special district fails to certify its levy by that date, its 
  3.26  levy shall be the amount levied by it for the preceding year. 
  3.27     (b) The taxes voted by counties under section 103B.251 
  3.28  shall be separately certified by the county to the county 
  3.29  auditor on or before five working days after December 20 in each 
  3.30  year.  The taxes certified shall not be reduced by the county 
  3.31  auditor by the aid received under section 273.1398, subdivision 
  3.32  2, but shall be reduced by the county auditor by the aid 
  3.33  received under section 273.1398, subdivision 3.  If a county 
  3.34  fails to certify its levy by that date, its levy shall be the 
  3.35  amount levied by it for the preceding year.  
  3.36     <b>[EFFECTIVE DATE.]</b> This section is effective for taxes 
  4.1   levied in 2001, payable in 2002, and thereafter.