2006 Minnesota Statutes

477A.014 COMMISSIONER'S RESPONSIBILITIES.
    Subdivision 1. Calculations and payments. (a) The commissioner of revenue shall make
all necessary calculations and make payments pursuant to sections 477A.013, 477A.0132, and
477A.03 directly to the affected taxing authorities annually. In addition, the commissioner shall
notify the authorities of their aid amounts, as well as the computational factors used in making the
calculations for their authority, and those statewide total figures that are pertinent, before August
1 of the year preceding the aid distribution year.
(b) For the purposes of this subdivision, aid is determined for a city or town based on its city
or town status as of June 30 of the year preceding the aid distribution year. If the effective date
for a municipal incorporation, consolidation, annexation, detachment, dissolution, or township
organization is on or before June 30 of the year preceding the aid distribution year, such change
in boundaries or form of government shall be recognized for aid determinations for the aid
distribution year. If the effective date for a municipal incorporation, consolidation, annexation,
detachment, dissolution, or township organization is after June 30 of the year preceding the aid
distribution year, such change in boundaries or form of government shall not be recognized for
aid determinations until the following year.
(c) Changes in boundaries or form of government will only be recognized for the purposes of
this subdivision, to the extent that: (1) changes in market values are included in market values
reported by assessors to the commissioner, and changes in population, household size, and the road
accidents factor are included in their respective certifications to the commissioner as referenced in
section 477A.011, or (2) an annexation information report as provided in paragraph (d) is received
by the commissioner on or before July 15 of the aid calculation year. Revisions to estimates or data
for use in recognizing changes in boundaries or form of government are not effective for purposes
of this subdivision unless received by the commissioner on or before July 15 of the aid calculation
year. Clerical errors in the certification or use of estimates and data established as of July 15 in the
aid calculation year are subject to correction within the time periods allowed under subdivision 3.
(d) In the case of an annexation, an annexation information report may be completed by the
annexing jurisdiction and submitted to the commissioner for purposes of this subdivision if the net
tax capacity of annexed area for the assessment year preceding the effective date of the annexation
exceeds five percent of the city's net tax capacity for the same year. The form and contents of
the annexation information report shall be prescribed by the commissioner. The commissioner
shall change the net tax capacity, the population, the population decline, the commercial industrial
percentage, and the transformed population for the annexing jurisdiction only if the annexation
information report provides data the commissioner determines to be reliable for all of these factors
used to compute city revenue need for the annexing jurisdiction. The commissioner shall adjust
the pre-1940 housing percentage, the road accidents factor, and household size only if the entire
area of an existing city or town is annexed or consolidated and only if reliable data is available for
all of these factors used to compute city revenue need for the annexing jurisdiction.
    Subd. 1a.[Repealed, 1996 c 310 s 1]
    Subd. 2. Errors. A taxing authority may object to the commissioner of revenue with respect
to the amount of the distribution it has been certified to receive pursuant to subdivision 1. No
objection shall be raised later than 60 days after the taxing authority has received notice from the
commissioner of the amount which it has been certified to receive.
    Subd. 3. Aid amount correction. If, due to an error in the factors used to calculate a taxing
authority's aid pursuant to section 477A.013 the amount indicated in the certification of the
commissioner to the taxing authority for a year is less than the amount to which it is entitled
pursuant to this section, the commissioner of revenue shall additionally distribute the amount
necessary to make the full correct distribution to the taxing authority. The additional distribution
shall be paid from the general fund and shall not diminish the distributions made to other taxing
authorities under this section.
    Subd. 4. Costs. The director of the Office of Strategic and Long-Range Planning shall
annually bill the commissioner of revenue for one-half of the costs incurred by the state
demographer in the preparation of materials required by section 4A.02. The state auditor shall bill
the commissioner of revenue for the costs of best practices reviews and the services provided by
the Government Information Division and the parts of the constitutional office that are related to
the government information function, not to exceed $217,000 each fiscal year. The commissioner
of administration shall bill the commissioner of revenue for the costs of the local government
records program and the intergovernmental information systems activity, not to exceed $205,800
each fiscal year. The commissioner of employee relations shall bill the commissioner of revenue
for the costs of administering the local government pay equity function, not to exceed $55,000
each fiscal year.
    Subd. 5. Deduction from aid payments. The commissioner of revenue shall deduct the
amounts certified under subdivision 4 from the aid payments to be made to appropriate local units
of government in the next aid payment year.
History: 1Sp1981 c 1 art 6 s 4; 1983 c 342 art 5 s 13; 1Sp1985 c 13 s 359; 1987 c 186 s 15;
1Sp1989 c 1 art 4 s 13; 1991 c 2 art 8 s 10; 1991 c 291 art 1 s 50,51; art 3 s 12,13; art 12 s 27;
1991 c 345 art 2 s 66; 1992 c 511 art 1 s 25; 1994 c 416 art 1 s 61; 1994 c 587 art 3 s 17; 1998 c
254 art 1 s 97,98; 1Sp2003 c 1 art 2 s 120; 2006 c 259 art 5 s 8