Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

124A.02 Definitions.

Subdivision 1. Applicability. For the purpose of this chapter and chapter 124, the following terms have the meaning given them.

Subd. 2. Repealed, 1987 c 398 art 1 s 27 subd 1

Subd. 3. Renumbered 124A.02 subd 14

Subd. 3a. Adjusted net tax capacity. "Adjusted net tax capacity" means the net tax capacity of the taxable property of the school district as adjusted by the commissioner of revenue under section 124.2131. The adjusted net tax capacity for any given calendar year shall be used to compute levy limitations for levies certified in the succeeding calendar year and aid for the school year beginning in the second succeeding calendar year.

Subd. 3b. Referendum market value. "Referendum market value" means the market value of all taxable property, except that any class of property, or any portion of a class of property, with a class rate of less than one percent under section 273.13 shall have a referendum market value equal to its net tax capacity multiplied by 100.

Subd. 4. Renumbered 124A.02 subd 23

Subd. 4a. Repealed, 1Sp1985 c 12 art 1 s 37 subd 1

Subd. 5. Repealed, 1987 c 398 art 1 s 27 subd 3

Subd. 5a. Repealed, 1988 c 486 s 102

Subd. 6. Repealed, 1987 c 398 art 1 s 27 subd 3

Subd. 7. Repealed, 1987 c 398 art 1 s 27 subd 1

Subd. 8. Equalizing factor. "Equalizing factor" means the ratio, rounded to the nearest dollar, of the formula allowance to the general education tax rate for the corresponding year.

Subd. 9. Repealed, 1987 c 398 art 1 s 27 subd 3

Subd. 10. Levy use. A levy "for use in a particular school year," "attributable to a particular school year," or "recognized as revenue in a particular school year," means the levy certified in the calendar year ending in the school year preceding that particular school year, and payable in the calendar year in which that school year begins.

Subd. 11. Repealed, 1987 c 398 art 1 s 27 subd 3

Subd. 12. Repealed, 1987 c 398 art 1 s 27 subd 3

Subd. 13. Repealed, 1987 c 398 art 1 s 27 subd 3

Subd. 14. Repealed, 1987 c 398 art 1 s 27 subd 1

Subd. 15. Pupil units, actual. "Actual pupil units" means pupil units identified in section 124.17, subdivision 1.

Subd. 16. Pupil units, AFDC. "AFDC pupil units" for fiscal year 1993 and thereafter means pupil units identified in section 124.17, subdivision 1d.

Subd. 17. Repealed, 1Sp1985 c 12 art 1 s 37 subd 1

Subd. 18. Repealed, 1Sp1985 c 12 art 1 s 37 subd 1

Subd. 19. Repealed, 1991 c 130 s 38; 1991 c 265 art 1 s 33

Subd. 20. Shared time average daily membership. The average daily membership of a pupil enrolled on a shared time basis shall equal the ratio of the total minutes for which the pupil is enrolled and the minimum minutes required during the year for a regularly enrolled public school pupil.

Subd. 21. Shared time aid. Aid for shared time pupils shall equal the formula allowance times the full-time equivalent actual pupil units for shared time pupils. Aid for shared time pupils shall be in addition to any other aid to which the district is otherwise entitled. Shared time average daily membership shall not be used in the computation of pupil units under section 124.17, subdivision 1, for any purpose other than the computation of shared time aid pursuant to subdivisions 20 to 22 and section 124A.034, subdivisions 1 to 1b.

Subd. 22. Shared time pupils. Shared time pupils are defined as those pupils who attend public school programs for part of the regular school day and who otherwise fulfill the requirements of section 120.101 by attendance at a nonpublic school.

Subd. 23. Training and experience index. "Training and experience index" means a measure of a district's teacher training and experience relative to the education and experience of teachers in the state. The measure shall be determined pursuant to section 124A.04.

Subd. 24. Average salary for beginning teachers. "Average salary for beginning teachers" means the average salary for all teachers in the state who are in their first year of teaching and who have no additional credits or degrees above a bachelor's degree. At least biennially, the department shall recompute this average using complete new data.

Subd. 25. Net unappropriated operating fund balance. "Net unappropriated operating fund balance" means the sum of the fund balances in the general, food service, and community service funds minus the balances reserved for statutory operating debt reduction, bus purchase, severance pay, taconite, reemployment insurance, maintenance levy reduction, operating capital, disabled access, health and safety, and encumbrances, computed as of June 30 each year.

HIST: 1981 c 358 art 1 s 20,21,25,26; 1Sp1981 c 2 s 5; 3Sp1981 c 2 art 2 s 4,5,6; art 4 s 4; 1982 c 548 art 1 s 3,4,8; art 7 s 5; 1983 c 314 art 1 s 1,2,4,5,9,22; 1984 c 463 art 1 s 3,4,5; 1Sp1985 c 12 art 1 s 9-13; 1Sp1985 c 14 art 4 s 23,24; 1Sp1986 c 1 art 9 s 15,16; 1Sp1986 c 3 art 1 s 18; 1987 c 268 art 6 s 5; art 7 s 12,13; 1987 c 398 art 1 s 4-7; 1988 c 486 s 46-48; 1988 c 719 art 5 s 4,5,84; 1989 c 209 art 2 s 1; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 2 s 11; 1991 c 265 art 1 s 8,9; 1994 c 488 s 8; 1994 c 647 art 1 s 13,14; 1Sp1995 c 3 art 13 s 6; 1996 c 412 art 1 s 13

* NOTE: Subdivisions 16, 23, and 24 are repealed effective *June 30, 1999. Laws 1992, chapter 499, article 7, section 31.

Official Publication of the State of Minnesota
Revisor of Statutes