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    Subdivision 1. Copy to commissioner of finance; appropriation. The commissioner
shall furnish a copy of the apportionment of the school endowment fund to the commissioner
of finance, who thereupon shall draw warrants on the state treasury, payable to the several
districts, for the amount due each district. There is hereby annually appropriated from the school
endowment fund the amount of such apportionments.
    Subd. 2. Apportionments to districts. The county auditor each year shall apportion to the
districts within the county the amount received from power line taxes under section 273.42, liquor
licenses, fines, estrays, and other sources belonging to the general fund. The apportionments must
be made in proportion to each district's net tax capacity within the county in the prior year. The
apportionments must be made and amounts distributed to the districts at the times provided for the
settlement and distribution of real and personal property taxes under sections 276.09, 276.11, and
276.111, except that all of the power line taxes apportioned to a district from the county school
fund must be included in the first half distribution of property taxes to the district. No district
shall receive any part of the money received from liquor licenses unless all sums paid for such
licenses in such district are apportioned to the county school fund.
    Subd. 3. Report to commissioner of education. The county auditor, on the first Wednesday
after such apportionment, shall report to the commissioner on the amount apportioned, the sources
from which such money was received, and the net tax capacity of each district in the county.
History: Ex1959 c 71 art 5 s 10; 1969 c 16 s 1,2; Ex1971 c 31 art 20 s 16; 1973 c 492 s 14;
1Sp1985 c 12 art 1 s 4; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1990 c 562 art
10 s 1; 1990 c 604 art 3 s 3; 1993 c 224 art 13 s 32; 1998 c 397 art 4 s 8,9,51

Official Publication of the State of Minnesota
Revisor of Statutes