1997 Minnesota Statutes

     124.226 Transportation levies. 

    Subdivision 1.    Basic transportation.  Each year, a 
 school district may levy for school transportation services an 
 amount not to exceed the amount raised by the basic 
 transportation tax rate times the adjusted net tax capacity of 
 the district for the preceding year.  The commissioner of 
 children, families, and learning shall establish the basic 
 transportation tax rate by July 1 of each year for levies 
 payable in the following year.  The basic transportation tax 
 rate shall be a rate, rounded up to the nearest hundredth of a 
 percent, that, when applied to the adjusted net tax capacity of 
 taxable property for all districts, raises the amount specified 
 in this subdivision.  The basic transportation tax rate for 
 transportation shall be the rate that raises $64,300,000 for 
 fiscal year 1993 and $68,000,000 for fiscal year 1994 and 
 subsequent fiscal years.  The basic transportation tax rate 
 certified by the commissioner of children, families, and 
 learning must not be changed due to changes or corrections made 
 to a district's adjusted net tax capacity after the tax rate has 
 been certified. 

    Subd. 2.    Extra transportation.  When the 
 transportation patterns of a district change as a result of 
 leasing a school in another district, the district may, upon 
 approval of the commissioner, levy for any increase in 
 transportation cost above the cost that would occur without the 
 leasing of the school.  The commissioner shall approve a 
 specific dollar amount which may be levied because of these 
 increased costs.  The levy authorized by this subdivision may be 
 computed on the basis of estimated increased costs.  In the 
 first year a district makes the levy authorized by this 
 subdivision, the commissioner may authorize a levy sufficient to 
 pay for estimated increased costs resulting from leasing for two 
 years.  The amount provided by this levy shall not be included 
 in the computation of the actual net operating cost per pupil 
 transported in future years. 

    Subd. 3.    Off-formula adjustment.  In a district if 
 the basic transportation levy under subdivision 1 attributable 
 to that fiscal year is more than the difference between (1) the 
 district's transportation revenue under section 124.225, 
 subdivision 7d, and (2) the sum of the district's maximum 
 nonregular levy under subdivision 4 and the district's 
 contracted services aid reduction under section 124.225, 
 subdivision 8k, and the amount of any reduction due to 
 insufficient appropriation under section 124.225, subdivision 
 8a, the district's transportation levy in each fiscal year must 
 be reduced by the difference between the amount of the excess 
 and the amount of the aid reduction for the same fiscal year 
 according to subdivision 3a. 

    Subd. 3a.    Transportation levy equity.  (a) If a 
 district's basic transportation levy for a fiscal year is 
 adjusted according to subdivision 3, an amount must be deducted 
 from the state payments that are authorized in chapter 273 and 
 that are receivable for the same fiscal year.  The amount of the 
 deduction equals the difference between:  

    (1) the district's transportation revenue under section 
 124.225, subdivision 7d; and 

    (2) the sum of the district's maximum basic transportation 
 levy under subdivision 1, the district's maximum nonregular levy 
 under subdivision 4, the district's contracted services aid 
 reduction under section 124.225, subdivision 8k, and the amount 
 of any reduction due to insufficient appropriation under section 
 124.225, subdivision 8a. 

    (b) Notwithstanding paragraph (a), for fiscal year 1995, 
 the amount of the deduction is one-fourth of the difference 
 between clauses (1) and (2); for fiscal year 1996, the amount of 
 the deduction is one-half of the difference between clauses (1) 
 and (2); and for fiscal year 1997, the amount of the deduction 
 is three-fourths of the difference between clauses (1) and (2).  

    (c) The amount of the deduction in any fiscal year must not 
 exceed the amount of state payments that are authorized in 
 chapter 273 and that are receivable for the same fiscal year in 
 the district's transportation fund. 

    Subd. 4.    Nonregular transportation.  A school 
 district may also make a levy for unreimbursed nonregular 
 transportation costs pursuant to this subdivision.  

    For the 1995-1996 school year, the amount of the levy shall 
 be the result of the following computation: 

    (1) multiply 

    (i) the amount of the district's nonregular transportation 
 revenue under section 124.225, subdivision 7d, that is more than 
 the product of $65 times the district's average daily 
 membership, by 

    (ii) 50 percent; 

    (2) subtract the result in clause (1) from the district's 
 total nonregular transportation revenue; 

    (3) multiply the result in clause (2) by the lesser of one 
 or the ratio of 

    (i) the quotient derived by dividing the adjusted net tax 
 capacity of the district for the year before the year the levy 
 is certified by the average daily membership in the district for 
 the school year to which the levy is attributable, to 

    (ii) $8,000. 

    Subd. 5.    Excess transportation.  A school district 
 may make a levy for excess transportation costs according to 
 this subdivision.  The amount of the levy shall be the result of 
 the following computation: 

    (a) Multiply the lesser of (1) the regular transportation 
 allowance for the fiscal year to which the levy is attributable, 
 or (2) the base cost for the fiscal year to which the levy is 
 attributable, by the number of weighted FTE pupils transported 
 in the excess category in the district in the current school 
 year.  

    (b) Add to the result in paragraph (a) the actual cost in 
 the fiscal year to which the levy is attributable of other 
 related services that are necessary because of extraordinary 
 traffic, drug, or crime hazards. 

    Subd. 6.    Bus purchases.  A school district may levy 
 the amount necessary to eliminate any projected deficit in the 
 reserved fund balance account for bus purchases in its 
 transportation fund as of June 30 of the school year beginning 
 in the calendar year following the calendar year the levy is 
 certified. 

    Subd. 7.    Contracted services.  A school district may 
 levy an amount equal to the aid subtraction computed according 
 to section 124.225, subdivision 8k, for the school year 
 beginning in the year the levy is certified. 

    Subd. 8.    Post-secondary agreements.  A school 
 district may levy an amount equal to the actual cost of 
 transportation of secondary pupils enrolled in courses provided 
 under an agreement authorized by section 123.33, subdivision 7, 
 to and from a pupil's home and a secondary school or a 
 post-secondary institution, between a secondary school and a 
 post-secondary institution, or between post-secondary 
 institutions. 

    Subd. 9.    Late activity buses.  (a) For taxes payable 
 in 1996, a school district may levy an amount equal to the 
 lesser of: 

    (1) the actual cost of late transportation home from 
 school, between schools within a district, or between schools in 
 one or more districts that have an agreement under sections 
 122.241 to 122.248, 122.535, 122.541, or 124.494, for pupils 
 involved in after school activities for the school year 
 beginning in the year the levy is certified; or 

    (2) two percent of the sum of the district's regular 
 transportation revenue and the district's nonregular 
 transportation revenue for that school year according to section 
 124.225, subdivision 7d. 

    (b) A district that levies under this section must provide 
 late transportation from school for students participating in 
 any academic-related activities provided by the district if 
 transportation is provided for students participating in 
 athletic activities. 

    (c) Notwithstanding section 121.904, 50 percent of the levy 
 certified for taxes payable in 1994, and for each year 
 thereafter the entire amount of this levy, shall be recognized 
 as revenue for the fiscal year in which the levy is certified. 

    Subd. 10.    Targeted needs transportation levy.  A 
 school district may make a levy for targeted needs 
 transportation costs according to this subdivision.  The amount 
 of the levy shall be the result of the following computation: 

    (1) For fiscal years 1997 and 1998, targeted needs 
 transportation levy equalization revenue equals 28 percent of 
 the sum of the district's special programs transportation 
 revenue under section 124.225, subdivision 14, and the 
 district's integration transportation revenue under section 
 124.225, subdivision 15. 

    (2) The targeted needs transportation levy equals the 
 result in clause (1) times the lesser of one or the ratio of (i) 
 the quotient derived by dividing the adjusted net tax capacity 
 of the district for the year before the year the levy is 
 certified by the actual pupil units in the district for the 
 school year to which the levy is attributable, to (ii) $3,540. 

    HIST: Ex1971 c 31 art 20 s 8; 1973 c 683 s 19; 1974 c 521 s 
 30; 1975 c 432 s 75; 1976 c 271 s 82; 1977 c 447 art 2 s 8; 1980 
 c 609 art 2 s 3,4; 3Sp1981 c 2 art 2 s 10; 1982 c 548 art 2 s 
 5,6; 1983 c 314 art 2 s 3-6; 1Sp1985 c 12 art 2 s 11,12; 1986 c 
 444; 1987 c 398 art 2 s 8-12; 1988 c 486 s 84; 1988 c 718 art 2 
 s 6; 1988 c 719 art 5 s 84; 1989 c 222 s 32-34; 1989 c 329 art 2 
 s 4-7,9; art 13 s 20; 1Sp1989 c 1 art 2 s 11; art 6 s 9; art 9 s 
 44,45; 1990 c 562 art 2 s 8,9; art 10 s 6; 1991 c 265 art 2 s 
 15-17; 1992 c 499 art 2 s 2; art 12 s 29; 1992 c 511 art 4 s 12; 
 1993 c 224 art 2 s 10-12; 1994 c 647 art 2 s 3,4; 1Sp1995 c 3 
 art 2 s 25-28; art 16 s 13; 1Sp1997 c 4 art 1 s 25 

*   NOTE:  This section is repealed by Laws 1997, First Special 
*Session chapter 4, article 1, section 63, effective for revenue 
*for fiscal year 1999.