2000 Minnesota Statutes

     126C.46 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 127A.49, 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 two years.  With the approval of the commissioner, 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 and each 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; 
 1998 c 397 art 7 s 111-114,164; art 11 s 3; 1999 c 241 art 6 s 9