2000 Minnesota Statutes

     126C.48 Levy procedure. 

    Subdivision 1.    Certify levy limits.  (a) By September 
 8, the commissioner shall notify the school districts of their 
 levy limits.  The commissioner shall certify to the county 
 auditors the levy limits for all districts headquartered in the 
 respective counties together with adjustments for errors in 
 levies not penalized pursuant to subdivision 3, as well as 
 adjustments to final pupil unit counts.  A district may require 
 the commissioner to review the certification and to present 
 evidence in support of modification of the certification. 

    The county auditor shall reduce levies for any excess of 
 levies over levy limitations pursuant to section 275.16.  Such 
 reduction in excess levies may, at the discretion of the school 
 district, be spread over two calendar years. 

    (b) As part of the commissioner's certification under 
 paragraph (a), the commissioner shall certify the amount by 
 which a district's levy for its general fund was reduced under 
 subdivision 8. 

    Subd. 2.    Notice to commissioner; forms.  By October 7 
 of each year each district must notify the commissioner of the 
 proposed levies in compliance with the levy limitations of this 
 chapter and chapters 120B, 122A, 123A, 123B, 124D, 125A, 127A, 
 and 136D.  By January 15 of each year each district must notify 
 the commissioner of the final levies certified.  The 
 commissioner shall prescribe the form of these notifications and 
 may request any additional information necessary to compute 
 certified levy amounts. 

    Subd. 3.    Adjustments.  If any district levy is found 
 to be excessive as a result of a decision of the tax court or a 
 redetermination by the commissioner of revenue under section 
 127A.48, subdivisions 7 to 16, or for any other reason, the 
 amount of the excess shall be deducted from the levy certified 
 in the next year for the same purpose.  If no levy is certified 
 in the next year for the same purpose or if the amount certified 
 is less than the amount of the excess, the excess must be 
 deducted from that levy and the levy certified pursuant to 
 section 126C.13, subdivision 2.  If the amount of any aid would 
 have been increased in a prior year as a result of a decision of 
 the tax court or a redetermination by the commissioner of 
 revenue, the amount of the increase shall be added to the amount 
 of current aid for the same purposes. 

    Subd. 4.    Applicability.  Notwithstanding any other 
 charter provision, general or special laws to the contrary, 
 every school district in the state shall abide by the terms and 
 provisions of this section and chapters 120B, 122A, 123A, 123B, 
 124D, 125A, 126C, and 127A. 

    Subd. 5.    Estimates.  The computation of levy 
 limitations pursuant to this chapter and chapters 120B, 122A, 
 123A, 123B, 124D, 125A, 127A, 136C, and 136D shall be based on 
 estimates where necessary.  If as a result of using estimates 
 for these computations the amount of any levy is different from 
 the amount which could actually have been levied if actual data 
 had been available, levy limitations in the first year when the 
 actual data is known shall be adjusted to reflect for this 
 difference.  The amount of any adjustment to levy limitations 
 pursuant to this subdivision shall be recognized as revenue in 
 the school year when the levy for which the levy limitation is 
 so adjusted is recognized as revenue. 

    Subd. 6.    Adjustments for law changes.  Whenever a 
 change enacted in law changes the levy authority for a school 
 district or an intermediate school district for a fiscal year 
 after the levy for that fiscal year has been certified by the 
 district under section 275.07, the department must adjust the 
 next levy certified by the district by the amount of the change 
 in levy authority for that fiscal year resulting from the change.
 Notwithstanding section 123B.75, the entire amount of the levy 
 adjustment must be recognized as revenue in the fiscal year the 
 levy is certified, if sufficient levy resources are available 
 under generally accepted accounting principles in the district 
 fund where the adjustment is to occur.  Districts that do not 
 have sufficient levy resources available in the fund where the 
 adjustment is to occur must recognize in the fiscal year the 
 levy is certified an amount equal to the levy resources 
 available.  The remaining adjustment amount must be recognized 
 as revenue in the fiscal year after the levy is certified. 

    Subd. 7.    Reporting.  For each tax settlement, the 
 county auditor shall report to each school district by fund, the 
 district tax settlement revenue defined in section 123B.75, 
 subdivision 5, paragraph (a), and the amount levied pursuant to 
 section 126C.42, subdivision 1, on the form specified in section 
 276.10.  The county auditor shall send to the district a copy of 
 the spread levy report specified in section 275.124. 

    Subd. 8.    Taconite payment and other reductions.  (1) 
 Reductions in levies pursuant to sections 126C.48, subdivision 
 1, and 273.138, must be made prior to the reductions in clause 
 (2). 

    (2) Notwithstanding any other law to the contrary, 
 districts which received payments pursuant to sections 298.018; 
 298.24 to 298.28, except an amount distributed under section 
 298.28, subdivision 4, paragraph (c), clause (ii); 298.34 to 
 298.39; 298.391 to 298.396; 298.405; and any law imposing a tax 
 upon severed mineral values, or recognized revenue pursuant to 
 section 477A.15; must not include a portion of these aids in 
 their permissible levies pursuant to those sections, but instead 
 must reduce the permissible levies authorized by this chapter 
 and chapters 120B, 122A, 123A, 123B, 124A, 124D, 125A, and 127A 
 by the greater of the following: 

    (a) an amount equal to 50 percent of the total dollar 
 amount of the payments received pursuant to those sections or 
 revenue recognized pursuant to section 477A.15 in the previous 
 fiscal year; or 

    (b) an amount equal to the total dollar amount of the 
 payments received pursuant to those sections or revenue 
 recognized pursuant to section 477A.15 in the previous fiscal 
 year less the product of the same dollar amount of payments or 
 revenue times five percent. 

    (3) No reduction pursuant to this subdivision shall reduce 
 the levy made by the district pursuant to section 126C.13, to an 
 amount less than the amount raised by a levy of a net tax rate 
 of 6.82 percent times the adjusted net tax capacity for taxes 
 payable in 1990 and thereafter of that district for the 
 preceding year as determined by the commissioner.  The amount of 
 any increased levy authorized by referendum pursuant to section 
 126C.17, subdivision 9, shall not be reduced pursuant to this 
 subdivision.  The amount of any levy authorized by section 
 126C.43, to make payments for bonds issued and for interest 
 thereon, shall not be reduced pursuant to this subdivision.  

    (4) Before computing the reduction pursuant to this 
 subdivision of the health and safety levy authorized by sections 
 123B.57 and 126C.40, subdivision 5, the commissioner shall 
 ascertain from each affected school district the amount it 
 proposes to levy under each section or subdivision.  The 
 reduction shall be computed on the basis of the amount so 
 ascertained. 

    (5) Notwithstanding any law to the contrary, any amounts 
 received by districts in any fiscal year pursuant to sections 
 298.018; 298.24 to 298.28; 298.34 to 298.39; 298.391 to 298.396; 
 298.405; or any law imposing a tax on severed mineral values; 
 and not deducted from general education aid pursuant to section 
 126C.21, subdivision 4, clause (2), and not applied to reduce 
 levies pursuant to this subdivision shall be paid by the 
 district to the St. Louis county auditor in the following amount 
 by March 15 of each year, the amount required to be subtracted 
 from the previous fiscal year's general education aid pursuant 
 to section 126C.21, subdivision 4, which is in excess of the 
 general education aid earned for that fiscal year.  The county 
 auditor shall deposit any amounts received pursuant to this 
 clause in the St. Louis county treasury for purposes of paying 
 the taconite homestead credit as provided in section 273.135. 

    HIST: Ex1971 c 31 art 20 s 8; 1973 c 683 s 19; 1975 c 432 s 
 75,78,80,81; 1976 c 2 s 97; 1976 c 271 s 87,90; 1977 c 447 art 1 
 s 20; 1978 c 764 s 106,109,111; 1979 c 334 art 1 s 22,24; art 2 
 s 13; 1980 c 509 s 112; 1980 c 607 art 7 s 9; 1980 c 609 art 1 s 
 13; art 4 s 16; 1981 c 358 art 1 s 39,42; 1986 c 441 s 1; 1986 c 
 444; 1Sp1986 c 1 art 4 s 27; 1Sp1986 c 3 art 2 s 36; 1987 c 268 
 art 7 s 41,43; art 9 s 8; 1987 c 398 art 7 s 39; 1Sp1987 c 4 art 
 1 s 5; 1988 c 486 s 87,89; 1988 c 719 art 5 s 84; 1989 c 222 s 
 35; 1989 c 329 art 13 s 13,20; 1Sp1989 c 1 art 2 s 11; art 6 s 
 10,11; 1990 c 604 art 3 s 29; 1991 c 130 s 31,32; 1992 c 499 art 
 12 s 25,29; 1992 c 511 art 3 s 8; 1995 c 212 art 4 s 64; 1995 c 
 264 art 3 s 1,2; 1Sp1995 c 3 art 1 s 18,19; art 16 s 13; 1996 c 
 412 art 1 s 12; 1997 c 7 art 1 s 64; 1997 c 251 s 18; 1Sp1997 c 
 4 art 1 s 32; 1998 c 389 art 10 s 1; 1998 c 397 art 7 s 
 117-122,164; art 11 s 3; 1999 c 86 art 1 s 35; 2000 c 254 s 
 45,46