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Office of the Revisor of Statutes

126C.46 ABATEMENT LEVY.
(a) Each year, a school district may levy an amount to replace the net revenue lost to
abatements that have occurred under chapter 278, section 270C.86, 375.192, or otherwise. The
maximum abatement levy is the sum of:
(1) the amount of the net revenue loss determined under section 127A.49, subdivision 2, that
is not paid in state aid including any aid amounts not paid due to proration;
(2) the difference of (i) the amount of any abatements that have been reported by the county
auditor for the first six months of the calendar year during which the abatement levy is certified
that the district chooses to levy, (ii) less any amount actually levied under this clause that was
certified in the previous calendar year for the first six months of the previous calendar year; and
(3) an amount equal to any interest paid on abatement refunds.
(b) A district may spread this levy over a period not to exceed two years. With the approval
of the commissioner, a district may spread this levy over a period not to exceed three years.
By July 15, the county auditor shall separately report the abatements that have occurred
during the first six calendar months of that year to the commissioner and each district located
within the county.
History: 1975 c 432 s 75; 1976 c 271 s 81; 1977 c 447 art 6 s 8; 1978 c 764 s 105; 1982 c
548 art 6 s 21; 1983 c 314 art 6 s 24; 1984 c 463 art 6 s 6; 1986 c 444; 1987 c 398 art 1 s 21; art
6 s 12; 1988 c 486 s 85; 1988 c 718 art 6 s 20,21; 1988 c 719 art 5 s 84; 1989 c 329 art 6 s 48; art
13 s 9-11,20; 1Sp1989 c 1 art 2 s 11; 1990 c 426 art 2 s 1; 1990 c 562 art 6 s 33; art 7 s 10; art 10
s 9-11; 1990 c 596 s 3; 1991 c 130 s 29; 1991 c 265 art 5 s 12; 1991 c 291 art 4 s 1; 1992 c 499
art 6 s 29; art 7 s 11,26; art 12 s 29; 1992 c 511 art 2 s 21; art 5 s 9; 1992 c 603 s 11; 1993 c
224 art 7 s 13; art 8 s 3,4; 1994 c 647 art 8 s 9; 1Sp1995 c 3 art 1 s 17; art 16 s 13; 1996 c 412
art 4 s 10; art 13 s 18; 1997 c 66 s 79; 1Sp1997 c 4 art 1 s 26-28; art 2 s 31; 1998 c 397 art 7 s
114,164; art 11 s 3; 1999 c 241 art 6 s 9; 2005 c 151 art 2 s 17