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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 Repealed, 1983 c 342 art 5 s 16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