1.1                          A bill for an act
  1.2             relating to education; eliminating a local property 
  1.3             tax levy in a school district for a nonresident pupil 
  1.4             attending the district under an alternative attendance 
  1.5             program; amending Minnesota Statutes 1995 Supplement, 
  1.6             section 124A.24. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1995 Supplement, section 
  1.9   124A.24, is amended to read: 
  1.10     124A.24 [GENERAL EDUCATION LEVY EQUITY.] 
  1.11     If a district's general education levy is determined 
  1.12  according to section 124A.23, subdivision 3, an amount must be 
  1.13  deducted from state aid authorized in this chapter and chapters 
  1.14  124 and 124B, receivable for the same school year, and from 
  1.15  other state payments receivable for the same school year 
  1.16  authorized in chapter 273.  The aid in section 124.646 must not 
  1.17  be reduced.  For a school district whose total operating 
  1.18  expenditures per pupil unit are in the lowest 20th percentile of 
  1.19  all school districts and where the average personal income per 
  1.20  capita of the district, as determined by the recent census, is 
  1.21  in the lowest 25th percentile of Minnesota school districts, and 
  1.22  where not more than ten percent of the district's estimated 
  1.23  market value is class 3a commercial or industrial property under 
  1.24  section 273.13, subdivision 24, aid under section 124A.036 must 
  1.25  not be reduced. 
  1.26     The amount of the deduction equals the difference between: 
  2.1      (1) the general education tax rate, according to section 
  2.2   124A.23, times the district's adjusted net tax capacity used to 
  2.3   determine the general education aid for the same school year; 
  2.4   and 
  2.5      (2) the district's general education revenue, excluding 
  2.6   transition revenue and supplemental revenue, for the same school 
  2.7   year, according to section 124A.22. 
  2.8      Sec. 2.  [EFFECTIVE DATE.] 
  2.9      Section 1 is effective July 1, 1996, for the 1996-1997 and 
  2.10  later school years.