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124D.4531 CAREER AND TECHNICAL LEVY.
    Subdivision 1. Career and technical levy. (a) A district with a career and technical program
approved under this section for the fiscal year in which the levy is certified may levy an amount
equal to the lesser of:
(1) $80 times the district's average daily membership in grades 10 through 12 for the fiscal
year in which the levy is certified; or
(2) 25 percent of approved expenditures in the fiscal year in which the levy is certified for
the following:
(i) salaries paid to essential, licensed personnel providing direct instructional services to
students in that fiscal year for services rendered in the district's approved career and technical
education programs;
(ii) contracted services provided by a public or private agency other than a Minnesota school
district or cooperative center under subdivision 7;
(iii) necessary travel between instructional sites by licensed career and technical education
personnel;
(iv) necessary travel by licensed career and technical education personnel for vocational
student organization activities held within the state for instructional purposes;
(v) curriculum development activities that are part of a five-year plan for improvement
based on program assessment;
(vi) necessary travel by licensed career and technical education personnel for noncollegiate
credit-bearing professional development; and
(vii) specialized vocational instructional supplies.
(b) Up to ten percent of a district's career and technical levy may be spent on equipment
purchases. Districts using the career and technical levy for equipment purchases must report to
the department on the improved learning opportunities for students that result from the investment
in equipment.
(c) The district must recognize the full amount of this levy as revenue for the fiscal year in
which it is certified.
    Subd. 2. Allocation from cooperative centers and intermediate districts. For purposes
of this section, a cooperative center or an intermediate district must allocate its approved
expenditures for career and technical education programs among participating districts.
    Subd. 3. Levy guarantee. Notwithstanding subdivision 1, the career and technical education
levy for a district is not less than the lesser of:
(1) the district's career and technical education levy authority for the previous fiscal year; or
(2) 100 percent of the approved expenditures for career and technical programs included in
subdivision 1, paragraph (b), for the fiscal year in which the levy is certified.
    Subd. 4. District reports. Each district or cooperative center must report data to the
department for all career and technical education programs as required by the department to
implement the career and technical levy formula.
History: 1Sp2005 c 5 art 2 s 66

NOTE: This section, as added by Laws 2005, First Special Session chapter 5, article 2,
section 66, is effective for taxes payable in 2008. Laws 2005, First Special Session chapter 5,
article 2, section 66, the effective date.