2002 Minnesota Statutes

     273.138 Attached machinery aid. 

    Subdivision 1. Repealed, 1983 c 342 art 5 s 16 

    Subd. 2.  (a) As provided in paragraphs (b) and (c), each 
 county government, shall receive reimbursement in 1984 and 
 subsequent years in an amount based on the product of its total 
 mill rate for taxes payable in 1983, times the total 1972 
 assessed value of real property exempted from taxation by 
 section 272.02, subdivisions 1 to 33 which was located within 
 the territory of the county, times 1.25.  For the purpose of 
 this subdivision, the "total mill rate" of a county government 
 includes mill rates for taxes levied by the county which were 
 not levied on the entire taxable value of the county. 

    (b) If the county contains a city of the first class, aid 
 shall be paid in an amount equal to 50 percent of the amount 
 computed pursuant to paragraph (a) in 1984, and no aid will be 
 paid in 1985 and subsequent years. 

    (c) If the county does not contain a city of the first 
 class, and if the product computed pursuant to paragraph (a) is 
 $50,000 or more for a county, aid shall be paid to that county 
 in an amount equal to 90 percent of the amount computed pursuant 
 to paragraph (a).  If the product is less than $50,000, no aid 
 will be paid.  

    Subd. 3.  (a) As provided in paragraph (b), each school 
 district shall receive reimbursement in 1984 and subsequent 
 years in an amount based on the product of its 1972 assessed 
 value of real property exempted from taxation by Laws 1973, 
 chapter 650, article XXIV, section 1, times the sum of its 1972 
 payable 1973 mill rates for the following levies: 

    (1) A levy to pay the principal and interest on bonded 
 indebtedness, including the levy to pay the principal and 
 interest on bonds issued pursuant to Minnesota Statutes 1971, 
 section 275.125, subdivision 3, clause (6) (c); 

    (2) A levy to pay the principal and interest on debt 
 service loans, pursuant to Minnesota Statutes 1971, section 
 124.42; 

    (3) A levy to pay the principal and interest on capital 
 loans, pursuant to Minnesota Statutes 1971, section 124.43; 

    (4) A levy to pay amounts required in support of a teacher 
 retirement fund, pursuant to Minnesota Statutes 1971, section 
 422.13; 

    (5) A levy for additional maintenance cost in excess of 30 
 mills times the adjusted assessed valuation of the school 
 district, pursuant to Minnesota Statutes 1971, section 275.125, 
 subdivision 3, clause (4). 

    For the purpose of this subdivision, a school district mill 
 rate for any of the forementioned levies which was not applied 
 to the total taxable value of such school district shall be 
 added to the forementioned sum of mill rates as if it had been 
 applied to the entire taxable value of the school district. 

    (b) If the product computed pursuant to paragraph (a) is 
 more than or equal to an amount equal to $10 per pupil unit of 
 the district, aid shall be paid to that school district in an 
 amount equal to 90 percent of the amount computed pursuant to 
 paragraph (a).  If the product is an amount less than $10 per 
 pupil unit, no aid will be paid.  

    Subd. 4. Repealed, 1983 c 342 art 5 s 16 

    Subd. 5.  The commissioner of revenue shall calculate the 
 aids pursuant to subdivisions 2 and 3, basing all necessary 
 calculations on the abstracts of assessment of real property for 
 assessment year 1972 transmitted to the commissioner of revenue 
 pursuant to section 270.11 as equalized by the state board of 
 equalization pursuant to sections 270.11 and 270.12, and the 
 1973 abstracts of tax lists transmitted by the county auditors 
 pursuant to section 275.29.  The commissioner shall pay directly 
 to the affected taxing authorities their total payment for the 
 year at the time distributions are made pursuant to section 
 477A.015. 

    Subd. 6.  The amount of aid calculated for a school 
 district pursuant to subdivision 3, clauses (2), (3), (4), and 
 (5) shall be deducted from the school district's levy limitation 
 established pursuant to section 126C.13 in determining the 
 amount of taxes the school district may levy for general and 
 special purposes. 

    Subd. 7.  MS 1975 Repealed, 1977 c 447 art 6 s 13 

    Subd. 7.    Annual appropriation.  A sum sufficient to 
 make the payments required by this section to school districts 
 is annually appropriated from the general fund to the 
 commissioner of children, families, and learning.  A sum 
 sufficient to make the payments required by this section to 
 counties is annually appropriated from the general fund to the 
 commissioner of revenue. 

    HIST: 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1973 c 650 art 24 
 s 5; 1974 c 257 s 2,3; 1975 c 432 s 73; 1975 c 437 art 4 s 9; 
 1976 c 239 s 83; 1976 c 271 s 79; 1977 c 423 art 3 s 11; 1977 c 
 447 art 6 s 7; 1Sp1981 c 1 art 8 s 7; 1983 c 314 art 1 s 22; 
 1983 c 342 art 5 s 2-4; 1984 c 593 s 30; 1985 c 300 s 7; 1986 c 
 444; 1988 c 486 s 82; 1993 c 375 art 3 s 17; 1994 c 587 art 3 s 
 7; 1Sp1995 c 3 art 16 s 13; 1998 c 397 art 11 s 3