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Chapter 275

Section 275.065

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275.065 PROPOSED PROPERTY TAXES; NOTICE.
    Subdivision 1. Proposed levy. (a) Notwithstanding any law or charter to the contrary, on or
before September 15, each taxing authority, other than a school district, shall adopt a proposed
budget and shall certify to the county auditor the proposed or, in the case of a town, the final
property tax levy for taxes payable in the following year.
    (b) On or before September 30, each school district that has not mutually agreed with its
home county to extend this date shall certify to the county auditor the proposed property tax
levy for taxes payable in the following year. Each school district that has agreed with its home
county to delay the certification of its proposed property tax levy must certify its proposed
property tax levy for the following year no later than October 7. The school district shall certify
the proposed levy as:
    (1) a specific dollar amount by school district fund, broken down between voter-approved
and non-voter-approved levies and between referendum market value and tax capacity levies; or
    (2) the maximum levy limitation certified by the commissioner of education according
to section 126C.48, subdivision 1.
    (c) If the board of estimate and taxation or any similar board that establishes maximum tax
levies for taxing jurisdictions within a first class city certifies the maximum property tax levies for
funds under its jurisdiction by charter to the county auditor by September 15, the city shall be
deemed to have certified its levies for those taxing jurisdictions.
    (d) For purposes of this section, "taxing authority" includes all home rule and statutory
cities, towns, counties, school districts, and special taxing districts as defined in section 275.066.
Intermediate school districts that levy a tax under chapter 124 or 136D, joint powers boards
established under sections 123A.44 to 123A.446, and Common School Districts No. 323,
Franconia, and No. 815, Prinsburg, are also special taxing districts for purposes of this section.
    Subd. 1a. Overlapping jurisdictions. In the case of a taxing authority lying in two or more
counties, the home county auditor shall certify the proposed levy and the proposed local tax rate to
the other county auditor by October 5, unless the home county has agreed to delay the certification
of its proposed property tax levy, in which case the home county auditor shall certify the proposed
levy and the proposed local tax rate to the other county auditor by October 10. The home county
auditor must estimate the levy or rate in preparing the notices required in subdivision 3, if the
other county has not certified the appropriate information. If requested by the home county
auditor, the other county auditor must furnish an estimate to the home county auditor.
    Subd. 1b.[Repealed, 1992 c 511 art 3 s 9]
    Subd. 1c. Levy; shared, merged, consolidated services. If two or more taxing authorities
are in the process of negotiating an agreement for sharing, merging, or consolidating services
between those taxing authorities at the time the proposed levy is to be certified under subdivision
1, each taxing authority involved in the negotiation shall certify its total proposed levy as
provided in that subdivision, including a notification to the county auditor of the specific service
involved in the agreement which is not yet finalized. The affected taxing authorities may amend
their proposed levies under subdivision 1 until October 10 for levy amounts relating only to the
specific service involved.
    Subd. 2.[Repealed, 1Sp1989 c 1 art 9 s 85]
    Subd. 3. Notice of proposed property taxes. (a) The county auditor shall prepare and the
county treasurer shall deliver after November 10 and on or before November 24 each year, by first
class mail to each taxpayer at the address listed on the county's current year's assessment roll, a
notice of proposed property taxes.
    (b) The commissioner of revenue shall prescribe the form of the notice.
    (c) The notice must inform taxpayers that it contains the amount of property taxes each
taxing authority proposes to collect for taxes payable the following year. In the case of a town, or
in the case of the state general tax, the final tax amount will be its proposed tax. In the case of
taxing authorities required to hold a public meeting under subdivision 6, the notice must clearly
state that each taxing authority, including regional library districts established under section
134.201, and including the metropolitan taxing districts as defined in paragraph (i), but excluding
all other special taxing districts and towns, will hold a public meeting to receive public testimony
on the proposed budget and proposed or final property tax levy, or, in case of a school district, on
the current budget and proposed property tax levy. It must clearly state the time and place of each
taxing authority's meeting, a telephone number for the taxing authority that taxpayers may call if
they have questions related to the notice, and an address where comments will be received by mail.
    (d) The notice must state for each parcel:
    (1) the market value of the property as determined under section 273.11, and used for
computing property taxes payable in the following year and for taxes payable in the current year
as each appears in the records of the county assessor on November 1 of the current year; and, in
the case of residential property, whether the property is classified as homestead or nonhomestead.
The notice must clearly inform taxpayers of the years to which the market values apply and that
the values are final values;
    (2) the items listed below, shown separately by county, city or town, and state general tax,
net of the residential and agricultural homestead credit under section 273.1384, voter approved
school levy, other local school levy, and the sum of the special taxing districts, and as a total of
all taxing authorities:
    (i) the actual tax for taxes payable in the current year; and
    (ii) the proposed tax amount.
    If the county levy under clause (2) includes an amount for a lake improvement district as
defined under sections 103B.501 to 103B.581, the amount attributable for that purpose must be
separately stated from the remaining county levy amount.
    In the case of a town or the state general tax, the final tax shall also be its proposed tax unless
the town changes its levy at a special town meeting under section 365.52. If a school district has
certified under section 126C.17, subdivision 9, that a referendum will be held in the school
district at the November general election, the county auditor must note next to the school district's
proposed amount that a referendum is pending and that, if approved by the voters, the tax amount
may be higher than shown on the notice. In the case of the city of Minneapolis, the levy for
Minneapolis Park and Recreation shall be listed separately from the remaining amount of the
city's levy. In the case of the city of St. Paul, the levy for the St. Paul Library Agency must be
listed separately from the remaining amount of the city's levy. In the case of Ramsey County, any
amount levied under section 134.07 may be listed separately from the remaining amount of the
county's levy. In the case of a parcel where tax increment or the fiscal disparities areawide tax
under chapter 276A or 473F applies, the proposed tax levy on the captured value or the proposed
tax levy on the tax capacity subject to the areawide tax must each be stated separately and not
included in the sum of the special taxing districts; and
    (3) the increase or decrease between the total taxes payable in the current year and the
total proposed taxes, expressed as a percentage.
    For purposes of this section, the amount of the tax on homesteads qualifying under the senior
citizens' property tax deferral program under chapter 290B is the total amount of property tax
before subtraction of the deferred property tax amount.
    (e) The notice must clearly state that the proposed or final taxes do not include the following:
    (1) special assessments;
    (2) levies approved by the voters after the date the proposed taxes are certified, including
bond referenda and school district levy referenda;
    (3) a levy limit increase approved by the voters by the first Tuesday after the first Monday in
November of the levy year as provided under section 275.73;
    (4) amounts necessary to pay cleanup or other costs due to a natural disaster occurring
after the date the proposed taxes are certified;
    (5) amounts necessary to pay tort judgments against the taxing authority that become final
after the date the proposed taxes are certified; and
    (6) the contamination tax imposed on properties which received market value reductions for
contamination.
    (f) Except as provided in subdivision 7, failure of the county auditor to prepare or the county
treasurer to deliver the notice as required in this section does not invalidate the proposed or final
tax levy or the taxes payable pursuant to the tax levy.
    (g) If the notice the taxpayer receives under this section lists the property as nonhomestead,
and satisfactory documentation is provided to the county assessor by the applicable deadline, and
the property qualifies for the homestead classification in that assessment year, the assessor shall
reclassify the property to homestead for taxes payable in the following year.
    (h) In the case of class 4 residential property used as a residence for lease or rental periods
of 30 days or more, the taxpayer must either:
    (1) mail or deliver a copy of the notice of proposed property taxes to each tenant, renter, or
lessee; or
    (2) post a copy of the notice in a conspicuous place on the premises of the property.
    The notice must be mailed or posted by the taxpayer by November 27 or within three days of
receipt of the notice, whichever is later. A taxpayer may notify the county treasurer of the address
of the taxpayer, agent, caretaker, or manager of the premises to which the notice must be mailed
in order to fulfill the requirements of this paragraph.
    (i) For purposes of this subdivision, subdivisions 5a and 6, "metropolitan special taxing
districts" means the following taxing districts in the seven-county metropolitan area that levy
a property tax for any of the specified purposes listed below:
    (1) Metropolitan Council under section 473.132, 473.167, 473.249, 473.325, 473.446,
473.521, 473.547, or 473.834;
    (2) Metropolitan Airports Commission under section 473.667, 473.671, or 473.672; and
    (3) Metropolitan Mosquito Control Commission under section 473.711.
    For purposes of this section, any levies made by the regional rail authorities in the county of
Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 398A shall be
included with the appropriate county's levy and shall be discussed at that county's public hearing.
    (j) The governing body of a county, city, or school district may, with the consent of the
county board, include supplemental information with the statement of proposed property taxes
about the impact of state aid increases or decreases on property tax increases or decreases and
on the level of services provided in the affected jurisdiction. This supplemental information
may include information for the following year, the current year, and for as many consecutive
preceding years as deemed appropriate by the governing body of the county, city, or school
district. It may include only information regarding:
    (1) the impact of inflation as measured by the implicit price deflator for state and local
government purchases;
    (2) population growth and decline;
    (3) state or federal government action; and
    (4) other financial factors that affect the level of property taxation and local services that the
governing body of the county, city, or school district may deem appropriate to include.
    The information may be presented using tables, written narrative, and graphic representations
and may contain instruction toward further sources of information or opportunity for comment.
    Subd. 3a.[Repealed, 1Sp2003 c 21 art 4 s 13]
    Subd. 4. Costs. If the reasonable cost of the county auditor's services and the cost of
preparing and mailing the notice required in this section exceed the amount distributed to the
county by the commissioner of revenue to administer this section, the taxing authority must
reimburse the county for the excess cost. The excess cost must be apportioned between taxing
jurisdictions as follows:
(1) one-third is allocated to the county;
(2) one-third is allocated to cities and towns within the county; and
(3) one-third is allocated to school districts within the county.
The amounts in clause (2) must be further apportioned among the cities and towns in the
proportion that the number of parcels in the city and town bears to the number of parcels in all the
cities and towns within the county. The amount in clause (3) must be further apportioned among
the school districts in the proportion that the number of parcels in the school district bears to the
number of parcels in all school districts within the county.
    Subd. 5.[Repealed, 1Sp1989 c 1 art 9 s 85]
    Subd. 5a. Public advertisement. (a) A city that has a population of more than 2,500, county,
a metropolitan special taxing district as defined in subdivision 3, paragraph (i), a regional library
district established under section 134.201, or school district shall advertise in a newspaper a
notice of its intent to adopt a budget and property tax levy or, in the case of a school district, to
review its current budget and proposed property taxes payable in the following year, at a public
hearing, if a public hearing is required under subdivision 6. The notice must be published not less
than two business days nor more than six business days before the hearing.
The advertisement must be at least one-eighth page in size of a standard-size or a tabloid-size
newspaper. The advertisement must not be placed in the part of the newspaper where legal
notices and classified advertisements appear. The advertisement must be published in an official
newspaper of general circulation in the taxing authority. The newspaper selected must be one
of general interest and readership in the community, and not one of limited subject matter. The
advertisement must appear in a newspaper that is published at least once per week.
For purposes of this section, the metropolitan special taxing district's advertisement must
only be published in the Minneapolis Star and Tribune and the Saint Paul Pioneer Press.
In addition to other requirements, a county and a city having a population of more than 2,500
must show in the public advertisement required under this subdivision the current local tax rate,
the proposed local tax rate if no property tax levy increase is adopted, and the proposed rate if the
proposed levy is adopted. For purposes of this subdivision, "local tax rate" means the city's or
county's net tax capacity levy divided by the city's or county's taxable net tax capacity.
(b) The advertisement for school districts, metropolitan special taxing districts, and regional
library districts must be in the following form, except that the notice for a school district may
include references to the current budget in regard to proposed property taxes.
"NOTICE OF
PROPOSED PROPERTY TAXES
(School District/Metropolitan
Special Taxing District/Regional
Library District) of .........
The governing body of ........ will soon hold budget hearings and vote on the property taxes for
(metropolitan special taxing district/regional library district services that will be provided in
(year)/school district services that will be provided in (year) and (year)).
NOTICE OF PUBLIC HEARING:
All concerned citizens are invited to attend a public hearing and express their opinions on the
proposed (school district/metropolitan special taxing district/regional library district) budget
and property taxes, or in the case of a school district, its current budget and proposed property
taxes, payable in the following year. The hearing will be held on (Month/Day/Year) at (Time) at
(Location, Address)."
(c) The advertisement for cities and counties must be in the following form.
"NOTICE OF PROPOSED
TOTAL BUDGET AND PROPERTY TAXES
The (city/county) governing body or board of commissioners will hold a public hearing to discuss
the budget and to vote on the amount of property taxes to collect for services the (city/county)
will provide in (year).
SPENDING: The total budget amounts below compare (city's/county's) (year) total actual budget
with the amount the (city/county) proposes to spend in (year).
(Year) Total Actual
Budget
Proposed (Year) Budget
Change from
(Year)-(Year)
$...........
$...........
.....%
TAXES: The property tax amounts below compare that portion of the current budget levied
in property taxes in (city/county) for (year) with the property taxes the (city/county) proposes
to collect in (year).
(Year) Property
Taxes
Proposed (Year)
Property Taxes
Change from
(Year)-(Year)
$...........
$...........
.....%
LOCAL TAX RATE COMPARISON: The current local tax rate, the local tax rate if no tax levy
increase is adopted, and the proposed local tax rate if the proposed levy is adopted.
(Year) Tax Rate
(Year) Tax Rate if NO
Levy Increase
(Year) Proposed
Tax Rate
...........
...........
.....
ATTEND THE PUBLIC HEARING
All (city/county) residents are invited to attend the public hearing of the (city/county) to express
your opinions on the budget and the proposed amount of (year) property taxes. The hearing
will be held on:
(Month/Day/Year/Time)
(Location/Address)
If the discussion of the budget cannot be completed, a time and place for continuing the discussion
will be announced at the hearing. You are also invited to send your written comments to:
(City/County)
(Location/Address)"
(d) For purposes of this subdivision, the budget amounts listed on the advertisement mean:
(1) for cities, the total government fund expenditures, as defined by the state auditor under
section 471.6965, less any expenditures for improvements or services that are specially assessed
or charged under chapter 429, 430, 435, or the provisions of any other law or charter; and
(2) for counties, the total government fund expenditures, as defined by the state auditor
under section 375.169, less any expenditures for direct payments to recipients or providers for
the human service aids listed below:
(i) Minnesota family investment program under chapters 256J and 256K;
(ii) medical assistance under sections 256B.041, subdivision 5, and 256B.19, subdivision 1;
(iii) general assistance medical care under section 256D.03, subdivision 6;
(iv) general assistance under section 256D.03, subdivision 2;
(v) emergency assistance under section 256J.48;
(vi) Minnesota supplemental aid under section 256D.36, subdivision 1;
(vii) preadmission screening under section 256B.0911, and alternative care grants under
section 256B.0913;
(viii) general assistance medical care claims processing, medical transportation and related
costs under section 256D.03, subdivision 4;
(ix) medical transportation and related costs under section 256B.0625, subdivisions 17 to 18a;
(x) group residential housing under section 256I.05, subdivision 8, transferred from programs
in clauses (iv) and (vi); or
(xi) any successor programs to those listed in clauses (i) to (x).
(e) A city with a population of over 500 but not more than 2,500 that is required to hold a
public hearing under subdivision 6 must advertise by posted notice as defined in section 645.12,
subdivision 1
. The advertisement must be posted at the time provided in paragraph (a). It must be
in the form required in paragraph (b).
(f) For purposes of this subdivision, the population of a city is the most recent population
as determined by the state demographer under section 4A.02.
(g) The commissioner of revenue, subject to the approval of the chairs of the house and
senate tax committees, shall prescribe the form and format of the advertisements required under
this subdivision.
    Subd. 6. Public hearing; adoption of budget and levy. (a) For purposes of this section, the
following terms shall have the meanings given:
(1) "Initial hearing" means the first and primary hearing held to discuss the taxing authority's
proposed budget and proposed property tax levy for taxes payable in the following year, or, for
school districts, the current budget and the proposed property tax levy for taxes payable in the
following year.
(2) "Continuation hearing" means a hearing held to complete the initial hearing, if the initial
hearing is not completed on its scheduled date.
(3) "Subsequent hearing" means the hearing held to adopt the taxing authority's final property
tax levy, and, in the case of taxing authorities other than school districts, the final budget, for
taxes payable in the following year.
(b) Between November 29 and December 20, the governing bodies of a city that has a
population over 500, county, metropolitan special taxing districts as defined in subdivision 3,
paragraph (i), and regional library districts shall each hold an initial public hearing to discuss and
seek public comment on its final budget and property tax levy for taxes payable in the following
year, and the governing body of the school district shall hold an initial public hearing to review
its current budget and proposed property tax levy for taxes payable in the following year. The
metropolitan special taxing districts shall be required to hold only a single joint initial public
hearing, the location of which will be determined by the affected metropolitan agencies. A city,
county, metropolitan special taxing district as defined in subdivision 3, paragraph (i), regional
library district established under section 134.201, or school district is not required to hold a public
hearing under this subdivision unless its proposed property tax levy for taxes payable in the
following year, as certified under subdivision 1, has increased over its final property tax levy for
taxes payable in the current year by a percentage that is greater than the percentage increase in
the implicit price deflator for government consumption expenditures and gross investment for
state and local governments prepared by the Bureau of Economic Analysts of the United States
Department of Commerce for the 12-month period ending March 31 of the current year.
(c) The initial hearing must be held after 5:00 p.m. if scheduled on a day other than Saturday.
No initial hearing may be held on a Sunday.
(d) At the initial hearing under this subdivision, the percentage increase in property taxes
proposed by the taxing authority, if any, and the specific purposes for which property tax revenues
are being increased must be discussed. During the discussion, the governing body shall hear
comments regarding a proposed increase and explain the reasons for the proposed increase. The
public shall be allowed to speak and to ask questions. At the public hearing, the school district
must also provide and discuss information on the distribution of its revenues by revenue source,
and the distribution of its spending by program area.
(e) If the initial hearing is not completed on its scheduled date, the taxing authority must
announce, prior to adjournment of the hearing, the date, time, and place for the continuation of the
hearing. The continuation hearing must be held at least five business days but no more than 14
business days after the initial hearing. A continuation hearing may not be held later than December
20 except as provided in paragraphs (f) and (g). A continuation hearing must be held after 5:00
p.m. if scheduled on a day other than Saturday. No continuation hearing may be held on a Sunday.
(f) The governing body of a county shall hold its initial hearing on the first Thursday in
December each year, and may hold additional initial hearings on other dates before December
20 if necessary for the convenience of county residents. If the county needs a continuation of
its hearing, the continuation hearing shall be held on the third Tuesday in December. If the third
Tuesday in December falls on December 21, the county's continuation hearing shall be held
on Monday, December 20.
(g) The metropolitan special taxing districts shall hold a joint initial public hearing on the
first Wednesday of December. A continuation hearing, if necessary, shall be held on the second
Wednesday of December even if that second Wednesday is after December 10.
(h) The county auditor shall provide for the coordination of initial and continuation hearing
dates for all school districts and cities within the county to prevent conflicts under clauses
(i) and (j).
(i) By August 10, each school board and the board of the regional library district shall certify
to the county auditors of the counties in which the school district or regional library district is
located the dates on which it elects to hold its initial hearing and any continuation hearing. If a
school board or regional library district does not certify these dates by August 10, the auditor
will assign the initial and continuation hearing dates. The dates elected or assigned must not
conflict with the initial and continuation hearing dates of the county or the metropolitan special
taxing districts.
(j) By August 20, the county auditor shall notify the clerks of the cities within the county of
the dates on which school districts and regional library districts have elected to hold their initial
and continuation hearings. At the time a city certifies its proposed levy under subdivision 1 it shall
certify the dates on which it elects to hold its initial hearing and any continuation hearing. Until
September 15, the first and second Mondays of December are reserved for the use of the cities. If
a city does not certify its hearing dates by September 15, the auditor shall assign the initial and
continuation hearing dates. The dates elected or assigned for the initial hearing must not conflict
with the initial hearing dates of the county, metropolitan special taxing districts, regional library
districts, or school districts within which the city is located. To the extent possible, the dates of the
city's continuation hearing should not conflict with the continuation hearing dates of the county,
metropolitan special taxing districts, regional library districts, or school districts within which the
city is located. This paragraph does not apply to cities of 500 population or less.
(k) The county initial hearing date and the city, metropolitan special taxing district, regional
library district, and school district initial hearing dates must be designated on the notices required
under subdivision 3. The continuation hearing dates need not be stated on the notices.
(l) At a subsequent hearing, each county, school district, city over 500 population, and
metropolitan special taxing district may amend its proposed property tax levy and must adopt a
final property tax levy. Each county, city over 500 population, and metropolitan special taxing
district may also amend its proposed budget and must adopt a final budget at the subsequent
hearing. The final property tax levy must be adopted prior to adopting the final budget. A school
district is not required to adopt its final budget at the subsequent hearing. The subsequent hearing
of a taxing authority must be held on a date subsequent to the date of the taxing authority's initial
public hearing. If a continuation hearing is held, the subsequent hearing must be held either
immediately following the continuation hearing or on a date subsequent to the continuation
hearing. The subsequent hearing may be held at a regularly scheduled board or council meeting
or at a special meeting scheduled for the purposes of the subsequent hearing. The subsequent
hearing of a taxing authority does not have to be coordinated by the county auditor to prevent a
conflict with an initial hearing, a continuation hearing, or a subsequent hearing of any other taxing
authority. All subsequent hearings must be held prior to five working days after December 20 of
the levy year. The date, time, and place of the subsequent hearing must be announced at the initial
public hearing or at the continuation hearing.
(m) The property tax levy certified under section 275.07 by a city of any population, county,
metropolitan special taxing district, regional library district, or school district must not exceed
the proposed levy determined under subdivision 1, except by an amount up to the sum of the
following amounts:
(1) the amount of a school district levy whose voters approved a referendum to increase
taxes under section 123B.63, subdivision 3, or 126C.17, subdivision 9, after the proposed levy
was certified;
(2) the amount of a city or county levy approved by the voters after the proposed levy
was certified;
(3) the amount of a levy to pay principal and interest on bonds approved by the voters under
section 475.58 after the proposed levy was certified;
(4) the amount of a levy to pay costs due to a natural disaster occurring after the proposed levy
was certified, if that amount is approved by the commissioner of revenue under subdivision 6a;
(5) the amount of a levy to pay tort judgments against a taxing authority that become final
after the proposed levy was certified, if the amount is approved by the commissioner of revenue
under subdivision 6a;
(6) the amount of an increase in levy limits certified to the taxing authority by the
commissioner of education or the commissioner of revenue after the proposed levy was certified;
and
(7) the amount required under section 126C.55.
(n) This subdivision does not apply to towns and special taxing districts other than regional
library districts and metropolitan special taxing districts.
(o) Notwithstanding the requirements of this section, the employer is required to meet and
negotiate over employee compensation as provided for in chapter 179A.
    Subd. 6a. Approval of commissioner. (a) A taxing authority may appeal to the commissioner
of revenue for authorization to levy an amount over the amount of the proposed levy. The taxing
authority must provide evidence satisfactory to the commissioner that it has incurred costs for the
purposes specified in paragraph (b). The commissioner may approve an increase in the taxing
authority's levy of up to the amount of costs incurred or a lesser amount determined by the
commissioner. The commissioner's decision is final.
(b) A levy addition may be made under paragraph (a) for the following costs incurred after
the proposed levy is certified: (1) the unreimbursed costs to satisfy judgments rendered against the
taxing authority by a court of competent jurisdiction in a tort action in excess of $50,000 or ten
percent of the current year's proposed certified levy whichever is less; and (2) the costs incurred
in clean up of a natural disaster. For purposes of this subdivision, "natural disaster" includes
the occurrence or threat of widespread or severe damage, injury, or loss of life or property
resulting from causes such as earthquake, fire, flood, windstorm, wave action, oil spill, water
contamination, air contamination, or drought.
    Subd. 6b. Joint public hearings. Notwithstanding any other provision of law, any city with
a population of 10,000 and over, may conduct a more comprehensive public hearing than is
contained in subdivision 6 by including a board member from the county, a board member from
the school district located within the city's boundary, and a representative of the metropolitan
council, if the city is in the metropolitan area, as defined in section 473.121, subdivision 2, at
the city's public hearing. All provisions regarding the public hearings under subdivision 6 are
applicable to the joint public hearings under this subdivision.
Upon the adoption of a resolution by the governing body of the city to hold a joint hearing,
the city shall notify the county, the school district, and the Metropolitan Council if the city is in
the metropolitan area, of the decision to hold a joint public hearing and request a board member
from each of those taxing authorities, and the member or the designee of the Metropolitan
Council if applicable, to be at the joint hearing. If the city is located in more than one county, the
city may choose to request a county board member from each county or only from the county
containing the majority of the city's market value. If more than one school district is partially or
totally located within the city, the city may choose to request a school district board member from
each school district, or a board member only from the school district containing the majority of
the city's market value. If, as a result of requests under this subdivision, there are not sufficient
board members in the county or the school district to attend the joint hearing, the county or school
district may send a nonelected person working for its taxing authority to speak on the authority's
behalf. The city may also invite each state senator and representative who represents the city, or a
portion of the city, to come to the joint hearing.
The primary purpose of the joint hearing is to discuss the city's budget and property tax levy.
The county and school district officials, and Metropolitan Council representative, if the city is in
the metropolitan area, should be prepared to answer questions relevant to its budget and levy and
the effect that its levy has on the property owners in the city.
If a city conducts a hearing under this subdivision, this hearing is in lieu of the initial hearing
required under subdivision 6. However, the city is still required to adopt its proposed property tax
levy at a subsequent hearing as provided under subdivision 6. The hearings under this subdivision
do not relieve a county, school district, or the Metropolitan Council of the requirement to hold its
individual hearing under subdivision 6.
    Subd. 7. Certification of compliance. At the time the taxing authority certifies its tax levy
under section 275.07, it shall certify to the commissioner of revenue its compliance with this
section. The certification must contain the information required by the commissioner of revenue to
determine compliance with this section. If the commissioner determines that the taxing authority
has failed to substantially comply with the requirements of this section, the commissioner of
revenue shall notify the county auditor. The decision of the commissioner is final. When fixing
rates under section 275.08 for a taxing authority that has not complied with this section, the
county auditor must use the taxing authority's previous year's levy, plus any additional amounts
necessary to pay principal and interest on general obligation bonds of the taxing authority for
which its taxing powers have been pledged if the bonds were issued before 1989.
    Subd. 8. Hearing. Notwithstanding any other provision of law, Ramsey County, the city of
St. Paul, and Independent School District No. 625 are authorized to and shall hold their initial
public hearing jointly. The hearing must be held on the second Tuesday of December each year.
The advertisement required in subdivision 5a may be a joint advertisement. The hearing is
otherwise subject to the requirements of this section.
Ramsey County is authorized to hold an additional initial hearing or hearings as provided
under this section, provided that any additional hearings must not conflict with the initial or
continuation hearing dates of the other taxing districts. However, if Ramsey County elects not
to hold such additional initial hearing or hearings, the joint initial hearing required by this
subdivision must be held in a St. Paul location convenient to residents of Ramsey County.
    Subd. 9. Aitkin County and school district hearing. Notwithstanding any other law, Aitkin
County and Independent School District No. 1, and the city of Aitkin, or any two of them, may
hold their initial public hearing jointly. The hearing must be held on the second Tuesday of
December each year. The advertisement required in subdivision 5a may be a joint advertisement.
The hearing is otherwise subject to the requirements of this section.
    Subd. 10. Nobles County; joint initial public hearing. Notwithstanding any other law,
Nobles County, the city of Worthington, and Independent School District No. 518, Worthington,
or any two of them, may hold their initial public hearing jointly. The hearing must be held on the
second Tuesday of December each year. The advertisement required in subdivision 5a may be a
joint advertisement. The hearing is otherwise subject to the requirements of this section.
History: 1988 c 719 art 5 s 30; 1Sp1989 c 1 art 2 s 11; art 9 s 31-38; 1990 c 604 art 3 s
23-26; 1991 c 130 s 28,37; 1991 c 199 art 2 s 20; 1991 c 265 art 9 s 64-66; 1991 c 291 art 5 s
1-3; 1992 c 499 art 8 s 21; art 12 s 24,29; 1992 c 511 art 3 s 2-7; art 5 s 8; 1992 c 603 s 24; 1993
c 224 art 1 s 30; 1993 c 271 s 3; 1993 c 375 art 3 s 24; art 7 s 9-12,29; art 12 s 10; 1994 c 416
art 1 s 25-27; 1994 c 510 art 1 s 8; 1994 c 587 art 3 s 10; art 7 s 5; 1994 c 628 art 3 s 23,24;
1995 c 264 art 3 s 14,15; art 4 s 4; art 16 s 12; 1Sp1995 c 3 art 1 s 52; art 16 s 13; 1996 c 305
art 1 s 60; 1996 c 455 art 5 s 1,2; 1996 c 471 art 3 s 16-18,52; art 11 s 2; 1997 c 31 art 3 s 9;
1997 c 231 art 4 s 1-8,12; art 14 s 2; 1998 c 254 art 1 s 79; 1998 c 389 art 3 s 12,13; 1998 c
397 art 11 s 3; 1999 c 159 s 126; 2000 c 260 s 44; 1Sp2001 c 5 art 3 s 47-49; 2002 c 377 art 4 s
22; 2002 c 390 s 2; 2003 c 130 s 12; 1Sp2003 c 21 art 4 s 6; 2004 c 294 art 1 s 9; 1Sp2005 c
3 art 1 s 21-24; 2007 c 121 art 2 s 1; 2007 c 146 art 5 s 9,10
NOTE:The amendment to subdivision 3 by Laws 2007, chapter 121, article 2, section 1,
is effective the day after the transactional documents have been fully executed and certificates
of local approval have been filed by the Minneapolis Library Board, the city of Minneapolis,
and Hennepin County in compliance with Minnesota Statutes, section 645.021, subdivision 3.
The Minneapolis Library Board, the city of Minneapolis, and Hennepin County must not file
a certificate of local approval until the Minneapolis Library Board, the city of Minneapolis,
and the exclusive representatives of at least 80 percent of the represented Minneapolis library
employees have reached an agreement addressing the impact of the merger on employees. Laws
2007, chapter 121, article 2, section 6.

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