1.1                          A bill for an act 
  1.2             relating to taxation; providing an increased levy 
  1.3             limit base for Polk county. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [POLK COUNTY; LEVY LIMIT ADJUSTMENTS.] 
  1.6      Subdivision 1.  [LEVY LIMIT BASE.] If property taxes remain 
  1.7   subject to general levy limitations under state law for taxes 
  1.8   levied in 2000, the levy limit base of Polk county for taxes 
  1.9   levied in 2000 under Minnesota Statutes, section 275.71, 
  1.10  subdivision 2, or a successor law, is increased by $500,000.  If 
  1.11  property taxes remain subject to general levy limitations under 
  1.12  state law for taxes levied in 2001, the levy limit base of Polk 
  1.13  county for taxes levied in 2001 under Minnesota Statutes, 
  1.14  section 275.71, subdivision 2, or a successor law, is increased 
  1.15  by an additional $500,000. 
  1.16     Subd. 2.  [EFFECTIVE DATE.] Subdivision 1 is effective for 
  1.17  taxes levied in 2000 and 2001 upon compliance with the governing 
  1.18  body of Polk county with Minnesota Statutes, section 645.021, 
  1.19  subdivision 3.