2000 Minnesota Statutes

     275.078 Authorization; tax rate increase. 

    On or before October 1, 1999, and each subsequent year, the 
 county auditor shall certify to the governing body of each home 
 rule charter or statutory city with a population greater than 
 500 in the county and to the county board, the following 
 information for the taxing jurisdiction: 

    (1) the taxing jurisdiction's certified levy under section 
 275.08 for the previous year, taxes payable in the current year, 
 excluding any amount levied to pay general obligation bonds, 
 less (i) the areawide portion of the levy under section 276A.06, 
 subdivision 3, or 473F.08, subdivision 3, if any, for taxes 
 payable in the following year; and (ii) the sum of the net tax 
 capacity adjustment amount and the fiscal disparities adjustment 
 amount under section 273.1398, subdivision 2, if any, for aids 
 payable in the following year; 

    (2) the taxing jurisdiction's taxable net tax capacity for 
 the current assessment year, for taxes payable in the following 
 year; and 

    (3) the tax rate obtained by dividing the amount in clause 
 (1) by the amount in clause (2), rounded to the nearest 
 hundredth percent. 

    In order to impose a tax rate for purposes other than to 
 pay general obligation bonds for taxes payable in the following 
 year that is higher than the tax rate certified by the county 
 auditor under clause (3), the governing body of the city with a 
 population greater than 500 or the county board must adopt a 
 resolution, after holding a public hearing, authorizing a higher 
 tax rate and file a copy of the resolution with the county 
 auditor on or before October 20, 1999, and each year 
 thereafter.  A county auditor is prohibited from fixing a tax 
 rate for purposes other than to pay general obligation bonds for 
 taxes payable in the following year that is higher than the rate 
 certified under clause (3) if a resolution has not been filed, 
 unless the higher rate is due solely to a reduction in the 
 taxing jurisdiction's net tax capacity certified under clause 
 (2) resulting from classification changes, exemptions, tax court 
 judgments, or clerical or administrative errors made by the 
 county.  For purposes of this section, "public hearing" 
 includes, but is not limited to, regularly scheduled city 
 council hearings and county board meetings. 

    HIST: 1999 c 243 art 6 s 2; 1999 c 249 s 21