1999 Minnesota Statutes

     126C.13 General education levy and aid. 

    Subdivision 1.    General education tax rate.  The 
 commissioner must establish the general education tax rate by 
 July 1 of each year for levies payable in the following year.  
 The general education tax capacity rate must be a rate, rounded 
 up to the nearest hundredth of a percent, that, when applied to 
 the adjusted net tax capacity for all districts, raises the 
 amount specified in this subdivision.  The general education tax 
 rate must be the rate that raises $1,330,000,000 for fiscal year 
 2001, and later fiscal years.  The general education tax rate 
 may not be changed due to changes or corrections made to a 
 district's adjusted net tax capacity after the tax rate has been 
 established.  

    Subd. 2.    General education levy.  To obtain general 
 education revenue, excluding transition revenue and supplemental 
 revenue, a district may levy an amount not to exceed the general 
 education tax rate times the adjusted net tax capacity of the 
 district for the preceding year.  If the amount of the general 
 education levy would exceed the general education revenue, 
 excluding transition revenue and supplemental revenue, the 
 general education levy must be determined according to 
 subdivision 3.  

    Subd. 3.    General education levy; districts off the 
 formula.  If the amount of the general education levy for a 
 district exceeds the district's general education revenue, 
 excluding transition revenue and supplemental revenue, the 
 amount of the general education levy must be limited to the 
 following: 

    (1) the district's general education revenue, excluding 
 transition revenue and supplemental revenue; plus 

    (2) the amount of the aid reduction for the same school 
 year according to section 126C.14; minus 

    (3) payments made for the same school year according to 
 section 126C.21, subdivision 3. 

    For purposes of statutory cross-reference, a levy made 
 according to this subdivision shall be construed to be the levy 
 made according to subdivision 2. 

    Subd. 4.    General education aid.  A district's general 
 education aid is the sum of the following amounts:  

    (1) the product of (i) the difference between the general 
 education revenue, excluding transition revenue and supplemental 
 revenue, and the general education levy, times (ii) the ratio of 
 the actual amount levied to the permitted levy; 

    (2) transition aid according to section 126C.10, 
 subdivision 22; 

    (3) supplemental aid according to section 127A.49; 

    (4) shared time aid according to section 126C.01, 
 subdivision 7; and 

    (5) referendum aid according to section 126C.17. 

    Subd. 5.    Uses of revenue.  Except as provided in 
 sections 126C.10, subdivision 14; 126C.12; and 126C.15, general 
 education revenue may be used during the regular school year and 
 the summer for general and special school purposes. 

    HIST: 1987 c 398 art 1 s 12; 1988 c 486 s 61-64; 1988 c 718 
 art 1 s 4-6; 1988 c 719 art 5 s 84; 1989 c 329 art 1 s 13; art 
 13 s 20; 1Sp1989 c 1 art 2 s 11; art 6 s 7; art 9 s 6; 1990 c 
 562 art 1 s 4; 1991 c 265 art 1 s 20-22; 1992 c 499 art 1 s 15; 
 art 12 s 15,16; 1992 c 511 art 4 s 1; 1993 c 224 art 1 s 19,20; 
 1994 c 647 art 1 s 26; 1Sp1995 c 3 art 1 s 46,47; 1996 c 412 art 
 1 s 26; 1Sp1997 c 4 art 1 s 46-49; 1998 c 397 art 7 s 
 154-156,164; art 11 s 3; art 12 s 6; 1998 c 398 art 1 s 33; 1999 
 c 241 art 1 s 37,38 

*   NOTE:  Subdivisions 1, 2, 3, 4, and 5 (formerly section 
*124A.23, subdivisions 1, 2, 3, 4, and 5), are repealed effective 
*June 30, 2001.  Laws 1992, chapter 499, article 7, section 31, 
*as amended by Laws 1998, chapter 398, article 1, section 39.