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Office of the Revisor of Statutes

473.711 FINANCING; BUDGET AND TAX LEVIES.
    Subdivision 1. In this section. The method of providing funds for the commission shall be
as set forth in this section.
    Subd. 2. Budget. The Metropolitan Mosquito Control Commission shall prepare an annual
budget. The budget may provide for expenditures in an amount not exceeding the property tax
levy limitation determined in this subdivision.
    Subd. 2a. Tax levy. (a) The commission may levy a tax on all taxable property in the district
as defined in section 473.702 to provide funds for the purposes of sections 473.701 to 473.716.
The tax shall not exceed the property tax levy limitation determined in this subdivision. A
participating county may agree to levy an additional tax to be used by the commission for the
purposes of sections 473.701 to 473.716 but the sum of the county's and commission's taxes
may not exceed the county's proportionate share of the property tax levy limitation determined
under this subdivision based on the ratio of its total net tax capacity to the total net tax capacity
of the entire district as adjusted by section 270.12, subdivision 3. The auditor of each county in
the district shall add the amount of the levy made by the district to other taxes of the county for
collection by the county treasurer with other taxes. When collected, the county treasurer shall
make settlement of the tax with the district in the same manner as other taxes are distributed
to political subdivisions. No county shall levy any tax for mosquito, disease vectoring tick,
and black gnat (Simuliidae) control except under this section. The levy shall be in addition to
other taxes authorized by law.
(b) The property tax levied by the Metropolitan Mosquito Control Commission shall not
exceed the product of (i) the commission's property tax levy limitation for the previous year
determined under this subdivision multiplied by (ii) an index for market valuation changes equal
to the total market valuation of all taxable property for the current tax payable year located
within the district plus any area that has been added to the district since the previous year,
divided by the total market valuation of all taxable property located within the district for the
previous taxes payable year.
(c) For the purpose of determining the commission's property tax levy limitation under this
subdivision, "total market valuation" means the total market valuation of all taxable property
within the district without valuation adjustments for fiscal disparities (chapter 473F), tax increment
financing (sections 469.174 to 469.179), and high voltage transmission lines (section 273.425).
    Subd. 2b.[Repealed, 2003 c 127 art 13 s 9]
    Subd. 2c. Emergency tax levy. If the commissioner of the department of health declares a
health emergency due to a threatened or actual outbreak of disease caused by mosquitoes, disease
vectoring ticks, or black gnats (Simuliidae), the commission may levy an additional tax not to
exceed $500,000 on all taxable property in the district to pay for the required control measures.
    Subd. 2d. Optional county levy. A participating county may levy a tax in an amount to be
determined by the county board for mosquito, disease vectoring tick, and black gnat (Simuliidae)
nuisance control. If the county levies the tax for nuisance control, it must contract with the
commission to provide for nuisance control activities within the county. The levy for nuisance
control shall be in addition to other levies authorized by law to the county.
    Subd. 3. Deposits; depository; disbursements. Each county in the district shall turn over to
the commission all proceeds of such special tax and any subsequent special tax immediately after
such proceeds are received, to be deposited in a bank or banks designated by the commission as
its official depository, in an account to be known as the metropolitan mosquito control fund; and
such funds may only be expended by the commission for the activities of the commission. Any
bank or trust company so designated shall qualify as a depository by furnishing a corporate surety
bond or collateral as required by section 118A.03, and shall thereafter, as long as money of the
commission in excess of $10,000 is on deposit therein, maintain such bond or collateral in the
amounts required by said section. However, no bond or collateral shall be required to secure any
deposit, insofar as it is insured under federal law as provided in section 118A.03. Any county
which issues certificates of indebtedness in anticipation of the collection and payment of such
special tax shall deposit the funds procured thereby in the metropolitan mosquito control fund and
said county shall redeem these certificates of indebtedness out of the special tax levy provided
in this section. Any balance shall be deposited in the metropolitan mosquito control fund. All
disbursements made pursuant to sections 473.702 to 473.716 shall be made from said fund upon
order of the commission signed by the chair or vice-chair and by the business administrator, and
each claim voucher shall be signed by the business administrator and shall specify the name of the
payee, the amount to be disbursed, and the purpose of the disbursement.
    Subd. 4. Certificates of indebtedness. The commission may issue certificates of
indebtedness in anticipation of the collection and payment of a tax levied under this section in
the same manner as a statutory city under section 412.261 and use their proceeds to accomplish
its duties.
    Subd. 5. State review. The commission must certify its property tax levy to the commissioner
of revenue by August 1 of the levy year. The commissioner of revenue shall annually determine
whether the property tax certified by the metropolitan mosquito control commission for levy
following the adoption of its budget is within the levy limitation imposed by subdivision 2. The
determination must be completed prior to September 10 of each year. If current information
regarding market valuation in any county is not transmitted to the commissioner in a timely
manner, the commissioner may estimate the current market valuation within that county for
purposes of making the calculation.
History: 1975 c 13 s 132; 1982 c 579 s 8; 1983 c 129 s 5; 1986 c 444; 1986 c 460 s 53;
1987 c 384 art 2 s 1; 1988 c 675 s 21,22; 1988 c 719 art 5 s 84; 1989 c 146 s 3; 1989 c 329 art 13
s 20; 1Sp1989 c 1 art 9 s 69; 1992 c 511 art 2 s 37; art 5 s 15; 1993 c 375 art 7 s 20; 1994 c 416
art 1 s 56; 1994 c 505 art 6 s 5; 1995 c 255 art 2 s 9; 1995 c 264 art 16 s 20; 1996 c 399 art 2 s
12; 1997 c 7 art 1 s 156; 2003 c 127 art 13 s 6