2007 Minnesota Statutes

353.28 FINANCING OF EMPLOYER CONTRIBUTIONS.
    Subdivision 1. General requirement. Each governmental subdivision shall secure
its employer contributions and its additional employer contributions and shall pay these
contributions to the retirement fund out of moneys collected from taxes or other revenue of the
governmental subdivision, as its obligation for all members employed by such subdivision and
these contributions shall be charged as administrative costs.
    Subd. 2.[Repealed, 1973 c 753 s 85]
    Subd. 3.[Repealed, 1973 c 753 s 85]
    Subd. 4.[Repealed, 1973 c 753 s 85]
    Subd. 5. Interest chargeable on amounts due. Any amount due under this section or
section 353.27, subdivision 4, is payable with interest at an annual compound rate of 8.5 percent
from the date due until the date payment is received by the association, with a minimum interest
charge of $10.
    Subd. 6. Collection of unpaid amounts. (a) If a governmental subdivision which receives
the direct proceeds of property taxation fails to pay an amount due under chapter 353, 353A,
353B, 353C, or 353D, the executive director shall certify the amount to the governmental
subdivision for payment. If the governmental subdivision fails to remit the sum so due in a
timely fashion, the executive director shall certify the amount to the applicable county auditor for
collection. The county auditor shall collect the amount out of the revenue of the governmental
subdivision, or shall add the amount to the levy of the governmental subdivision and make
payment directly to the association. This tax must be levied, collected, and apportioned in the
manner that other taxes are levied, collected, and apportioned.
    (b) If a governmental subdivision which is not funded directly from the proceeds of property
taxation fails to pay an amount due under this chapter, the executive director shall certify the
amount to the governmental subdivision for payment. If the governmental subdivision fails to
pay the amount for a period of 60 days after the date of the certification, the executive director
shall certify the amount to the commissioner of finance, who shall deduct the amount from any
subsequent state-aid payment or state appropriation amount applicable to the governmental
subdivision and make payment directly to the association. If the amount of the state-aid payment
or state appropriation is not sufficient to pay the full sum due, the amounts paid to the association
must be applied first to the unpaid employee deductions withheld from the employees' wages and
next to the unpaid employer contributions. Any remaining amount received by the association
must be applied to the interest due on the employee and employer contribution amounts. If a
governmental subdivision under this paragraph owes amounts to more than one public retirement
plan, section 356.98 applies.
    (c) If a governmental subdivision has been dissolved or closed, the requirements in paragraph
(b) of a certification to the governmental subdivision and the related 60-day waiting period do not
apply. The executive director is authorized to immediately certify the applicable amount to the
commissioner of finance.
    Subd. 7.[Repealed, 1973 c 753 s 85]
    Subd. 8. Excess levy authority. If the taxes authorized to be levied under this section cause
the total amount of taxes levied to exceed any limitation upon the power of a county, city, town, or
school district to levy taxes, the governmental subdivision concerned, if it is other than a school
district, may levy taxes in excess of the limitation in such amount as is necessary to meet its
obligations under this section. The expenditures authorized to be made under this chapter by any
municipality are not included in computing the cost of government as defined in any home rule
charter of any municipality which employs members covered by the retirement fund.
    Subd. 9.[Repealed, 1973 c 753 s 85]
    Subd. 10.[Repealed, 1973 c 753 s 85]
    Subd. 11.[Repealed, 1971 c 106 s 40]
History: 1957 c 935 s 8; 1959 c 650 s 45,46,58; 1961 c 744 s 2; Ex1961 c 50 s 2; Ex1967 c
59 s 1; 1969 c 267 s 3; 1971 c 106 s 18; Ex1971 c 31 art 20 s 11; 1973 c 123 art 5 s 7; 1973 c
753 s 37,38; 1975 c 102 s 6; 1981 c 180 s 7; 1981 c 224 s 81,82; 1983 c 73 s 3; 1987 c 284 art
5 s 7; 1989 c 319 art 3 s 8,9; 1991 c 341 s 15; 1992 c 598 art 2 s 5; 1Sp2005 c 8 art 5 s 5,6;
2006 c 271 art 3 s 19; 2007 c 134 art 2 s 23