Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

383A.03 TAXATION.
    Subdivision 1. Hospital. (a) Operations. Ramsey County may levy, annually, a tax for the
operation and maintenance of Saint Paul-Ramsey Hospital, and for its construction as provided in
Laws 1957, Chapter 938.
(b) Bonds. Ramsey County may levy annually upon all taxable property in the county
the ad valorem tax that is necessary to pay the interest on bonds for the construction of Saint
Paul-Ramsey Hospital as it accrues and to pay the principal thereof in full at maturity. The Board
of County Commissioners of Ramsey County shall levy a tax for this purpose.
(c) Financing. Notwithstanding any law to the contrary, Ramsey County may provide all
funds, except those required for the purpose of funding prior construction indebtedness which
shall be as heretofore provided, that it approves pursuant to requests duly submitted to it by
the Ramsey County Hospital and Sanitarium Commission. Ramsey County may also provide
emergency funds for the commission for the purpose of operating facilities when operational
income is insufficient to meet operational expenses.
    Subd. 2. Detention and correction. Ramsey County may levy, annually, a tax for the
operation and maintenance of detention and correction facilities.
    Subd. 3. Parks and open space. Ramsey County shall levy a tax sufficient to pay the
principal and interest on the bonds issued for the park and open space system as they become due.
    Subd. 4. Ice arenas and Gall's golf course. Ramsey County may levy, annually, a tax
on all taxable property in the county for the acquisition and construction of nine artificial ice
arenas and a golf course, to pay the interest on the bonds as it accrues and to pay the principal
thereof in full at maturity, and to provide for the operation of these facilities. The board of county
commissioners shall levy a tax for this purpose.
    Subd. 5. Aldrich Arena. Ramsey County may levy, annually, a tax to operate and maintain
Aldrich Arena.
    Subd. 6. Arts and sciences. (a) Ramsey County may levy a tax and appropriate money in
the amount it finds appropriate to support educational, artistic and scientific interests inside
the county of Ramsey.
(b) Upon appropriation and establishment of an account pursuant to statute, Ramsey County
may distribute the appropriation authorized herein, in the proportion and in the amount as it
decides, to an existing Minnesota nonprofit corporation organized to further the arts and sciences
in Ramsey County, which corporation is authorized by its articles of incorporation to use and
distribute its income and property exclusively for charitable, educational, scientific and literary
purposes, and no substantial part of the activities of which consists of carrying on propaganda and
otherwise attempting to influence legislation.
(c) To qualify as a recipient for assistance under the provisions of this subdivision, a
Minnesota nonprofit corporation must possess and file with the county auditor an income tax
exempt certificate from the state of Minnesota and the United States, which certificate indicates
the tax exempt status of the corporation.
(d) The county board shall provide, by rule, for reasonable regulations that it considers
proper to control the expenditure of the appropriations made under this subdivision. It may require
the reports and controls that are reasonably necessary to insure the protection of the public interest
in the expenditure of the funds appropriated.
    Subd. 7. Health. Ramsey County shall include in its annual levy of county taxes the amount
that is necessary for health department purposes. The amount so levied for the health department
shall only be expended for the operation and maintenance of the department.
    Subd. 8. Group insurance for retired employees. Ramsey County may levy a tax upon
all taxable property in the county for the purpose of providing to each employee, including an
elected official, who retires, or to the surviving spouse of such an employee, insurance protection,
in the amount that the county considers proper, providing medical and surgical benefits and
hospitalization benefits, for the employee and dependent spouse, subject to the limitations as
to premium amounts as hereinafter set forth.
History: 1974 c 435 s 1.0201; 1989 c 277 art 4 s 35; 1994 c 505 art 6 s 1