1997 Minnesota Statutes

     124.912 Miscellaneous levies. 

    Subdivision 1.    Statutory obligations.  A school 
 district may levy: 

    (1) the amount authorized for liabilities of dissolved 
 districts pursuant to section 122.45; 

    (2) the amounts necessary to pay the district's obligations 
 under section 268.052, subdivision 1, and the amounts necessary 
 to pay for job placement services offered to employees who may 
 become eligible for benefits pursuant to section 268.08 for the 
 fiscal year the levy is certified; 

    (3) the amounts necessary to pay the district's obligations 
 under section 127.05; 

    (4) the amounts authorized by section 122.531; 

    (5) the amounts necessary to pay the district's obligations 
 under section 122.533; and 

    (6) for severance pay required by sections 120.08, 
 subdivision 3, and 122.535, subdivision 6. 

    Subd. 2.    Desegregation.  Each year, special school 
 district No. 1, Minneapolis, may levy an amount not to exceed 
 $197 times its actual pupil units for that fiscal year; 
 independent school district No. 625, St. Paul, may levy an 
 amount not to exceed $197 times its actual pupil units for that 
 fiscal year; and independent school district No. 709, Duluth, 
 may levy an amount not to exceed the sum of $660,000 and the 
 amount raised by a tax rate of 2.0 percent times the adjusted 
 net tax capacity of the district.  

    Subd. 3.    Rule compliance.  Each year a district that 
 is required to implement a plan according to the requirements of 
 Minnesota Rules, parts 3535.0200 to 3535.2200, may levy an 
 amount not to exceed a net tax rate of 2.0 percent times the 
 adjusted net tax capacity of the district for taxes payable in 
 1991 and thereafter.  A district that levies according to 
 subdivision 2 may not levy according to this subdivision.  

    Subd. 4. Repealed, 1993 c 224 art 6 s 32; 1993 c 374 s 
 15 

    Subd. 5. Repealed, 1993 c 224 art 6 s 32; 1993 c 374 s 
 15 

    Subd. 6.    Crime-related costs.  For taxes levied in 
 1991 and subsequent years, payable in 1992 and subsequent years, 
 each school district may make a levy on all taxable property 
 located within the school district for the purposes specified in 
 this subdivision.  The maximum amount which may be levied for 
 all costs under this subdivision shall be equal to $1.50 
 multiplied by the population of the school district.  For 
 purposes of this subdivision, "population" of the school 
 district means the same as contained in section 275.14.  The 
 proceeds of the levy must be used for reimbursing the cities and 
 counties who contract with the school district for the following 
 purposes:  (1) to pay the costs incurred for the salaries, 
 benefits, and transportation costs of peace officers and 
 sheriffs for liaison services in the district's middle and 
 secondary schools; (2) to pay the costs for a drug abuse 
 prevention program as defined in Minnesota Statutes 1991 
 Supplement, section 609.101, subdivision 3, paragraph (f), in 
 the elementary schools; or (3) to pay the costs for a gang 
 resistance education training curriculum in the middle schools.  
 The school district must initially attempt to contract for these 
 services with the police department of each city or the 
 sheriff's department of the county within the school district 
 containing the school receiving the services.  If a local police 
 department or a county sheriff's department does not wish to 
 provide the necessary services, the district may contract for 
 these services with any other police or sheriff's department 
 located entirely or partially within the school district's 
 boundaries.  The levy authorized under this subdivision is not 
 included in determining the school district's levy limitations. 

    Subd. 7.    Ice arena levy.  (a) Each year, an 
 independent school district operating and maintaining an ice 
 arena, may levy for the net operational costs of the ice arena.  
 The levy may not exceed the net actual costs of operation of the 
 arena for the previous year.  Net actual costs are defined as 
 operating costs less any operating revenues. 

    (b) Any school district operating and maintaining an ice 
 arena must demonstrate to the satisfaction of the office of 
 monitoring in the department of children, families, and learning 
 that the district will offer equal sports opportunities for male 
 and female students to use its ice arena, particularly in areas 
 of access to prime practice time, team support, and providing 
 junior varsity and younger level teams for girls' ice sports and 
 ice sports offerings. 

    Subd. 8.  Repealed, 1Sp1995 c 3 art 8 s 26 

    Subd. 9.    Abatement levy.  (a) Each year, a school 
 district may levy an amount to replace the net revenue lost to 
 abatements that have occurred under chapter 278, section 270.07, 
 375.192, or otherwise.  The maximum abatement levy is the sum of:

    (1) the amount of the net revenue loss determined under 
 section 124.214, subdivision 2, that is not paid in state aid 
 including any aid amounts not paid due to proration; 

    (2) the difference of (i) the amount of any abatements that 
 have been reported by the county auditor for the first six 
 months of the calendar year during which the abatement levy is 
 certified that the district chooses to levy, (ii) less any 
 amount actually levied under this clause that was certified in 
 the previous calendar year for the first six months of the 
 previous calendar year; and 

    (3) an amount equal to any interest paid on abatement 
 refunds.  

    (b) A district may spread this levy over a period not to 
 exceed three years. 

    By July 15, the county auditor shall separately report the 
 abatements that have occurred during the first six calendar 
 months of that year to the commissioner of children, families, 
 and learning and each school district located within the county. 

    HIST: 1975 c 432 s 75; 1976 c 271 s 81; 1977 c 447 art 6 s 8; 
 1978 c 764 s 105; 1982 c 548 art 6 s 21; 1983 c 314 art 6 s 24; 
 1984 c 463 art 6 s 6; 1986 c 444; 1987 c 398 art 1 s 21; art 6 s 
 12; 1988 c 486 s 85; 1988 c 718 art 6 s 20,21; 1988 c 719 art 5 
 s 84; 1989 c 329 art 6 s 48; art 13 s 9-11,20; 1Sp1989 c 1 art 2 
 s 11; 1990 c 426 art 2 s 1; 1990 c 562 art 6 s 33; art 7 s 10; 
 art 10 s 9-11; 1990 c 596 s 3; 1991 c 130 s 29; 1991 c 265 art 5 
 s 12; 1991 c 291 art 4 s 1; 1992 c 499 art 6 s 29; art 7 s 
 11,26; art 12 s 29; 1992 c 511 art 2 s 21; art 5 s 9; 1992 c 603 
 s 11; 1993 c 224 art 7 s 13; art 8 s 3,4; 1994 c 647 art 8 s 9; 
 1Sp1995 c 3 art 1 s 17; art 16 s 13; 1996 c 412 art 4 s 10; art 
 13 s 18; 1997 c 66 s 79; 1Sp1997 c 4 art 1 s 26-28; art 2 s 31 

*   NOTE:  Subdivisions 2 and 3 are repealed by Laws 1997, 
*First Special Session chapter 4, article 1, section 63, 
*effective for revenue for fiscal year 1999.