1997 Minnesota Statutes

     124A.03 Referendum revenue. 

    Subdivision 1. Repealed, 1987 c 398 art 1 s 27 subd 1 

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 Repealed, 1987 c 398 art 1 s 27 subd 1 

    Subd. 1b.    Referendum allowance.  A district's 
 referendum revenue allowance equals the referendum revenue 
 authority for that year divided by its actual pupil units for 
 that school year. 

    Subd. 1c.    Referendum allowance limit.  
 Notwithstanding subdivision 1b, a district's referendum 
 allowance must not exceed the greater of:  

    (1) the district's referendum allowance for fiscal year 
 1994; 

    (2) 25 percent of the formula allowance minus $300 for 
 fiscal year 1997 and later; or 

    (3) for a newly reorganized district created after July 1, 
 1994, the sum of the referendum revenue authority for the 
 reorganizing districts for the fiscal year preceding the 
 reorganization, divided by the sum of the actual pupil units of 
 the reorganizing districts for the fiscal year preceding the 
 reorganization. 

    Subd. 1d.    Sparsity exception.  A district that 
 qualifies for sparsity revenue under section 124A.22 is not 
 subject to a referendum allowance limit. 

    Subd. 1e.    Total referendum revenue.  The total 
 referendum revenue for each district equals the district's 
 referendum allowance times the actual pupil units for the school 
 year. 

    Subd. 1f.    Referendum equalization revenue.  A 
 district's referendum equalization revenue equals $315 times the 
 district's actual pupil units for that year. 

    Referendum equalization revenue must not exceed a 
 district's total referendum revenue for that year. 

    Subd. 1g.    Referendum equalization levy.  (a) For 
 fiscal year 1999 and thereafter, a district's referendum 
 equalization levy for a referendum levied against the referendum 
 market value of all taxable property as defined in section 
 124A.02, subdivision 3b, equals the district's referendum 
 equalization revenue times the lesser of one or the ratio of the 
 district's referendum market value per actual pupil unit to 
 $476,000. 

    (b) For fiscal year 1999 and thereafter, a district's 
 referendum equalization levy for a referendum levied against the 
 net tax capacity of all taxable property equals the district's 
 referendum equalization revenue times the lesser of one or the 
 ratio of the district's adjusted net tax capacity per actual 
 pupil unit to $10,000. 

    Subd. 1h.    Referendum equalization aid.  (a) A 
 district's referendum equalization aid equals the difference 
 between its referendum equalization revenue and levy. 

    (b) If a district's actual levy for referendum equalization 
 revenue is less than its maximum levy limit, aid shall be 
 proportionately reduced. 

    Subd. 1i.    Unequalized referendum levy.  Each year, a 
 district may levy an amount equal to the difference between its 
 total referendum revenue according to subdivision 1f and its 
 equalized referendum aid and levy according to subdivisions 1g 
 and 1h. 

    Subd. 2.    Referendum revenue.  (a) The revenue 
 authorized by section 124A.22, subdivision 1, may be increased 
 in the amount approved by the voters of the district at a 
 referendum called for the purpose.  The referendum may be called 
 by the school board or shall be called by the school board upon 
 written petition of qualified voters of the district.  The 
 referendum shall be conducted one or two calendar years before 
 the increased levy authority, if approved, first becomes payable.
 Only one election to approve an increase may be held in a 
 calendar year.  Unless the referendum is conducted by mail under 
 paragraph (g), the referendum must be held on the first Tuesday 
 after the first Monday in November.  The ballot shall state the 
 maximum amount of the increased revenue per actual pupil unit, 
 the estimated referendum tax rate as a percentage of market 
 value in the first year it is to be levied, and that the revenue 
 shall be used to finance school operations.  The ballot may 
 state a schedule, determined by the board, of increased revenue 
 per actual pupil units that differs from year to year over the 
 number of years for which the increased revenue is authorized.  
 If the ballot contains a schedule showing different amounts, it 
 shall also indicate the estimated referendum tax rate as a 
 percent of market value for the amount specified for the first 
 year and for the maximum amount specified in the schedule.  The 
 ballot may state that existing referendum levy authority is 
 expiring.  In this case, the ballot may also compare the 
 proposed levy authority to the existing expiring levy authority, 
 and express the proposed increase as the amount, if any, over 
 the expiring referendum levy authority.  The ballot shall 
 designate the specific number of years, not to exceed ten, for 
 which the referendum authorization shall apply.  The notice 
 required under section 275.60 may be modified to read, in cases 
 of renewing existing levies: 

    "BY VOTING "YES" ON THIS BALLOT QUESTION, YOU MAY BE VOTING 
    FOR A PROPERTY TAX INCREASE." 

    The ballot may contain a textual portion with the 
 information required in this subdivision and a question stating 
 substantially the following:  

    "Shall the increase in the revenue proposed by (petition 
 to) the board of ........., School District No. .., be approved?"

    If approved, an amount equal to the approved revenue per 
 actual pupil unit times the actual pupil units for the school 
 year beginning in the year after the levy is certified shall be 
 authorized for certification for the number of years approved, 
 if applicable, or until revoked or reduced by the voters of the 
 district at a subsequent referendum. 

    (b) The school board shall prepare and deliver by first 
 class mail at least 15 days but no more than 30 days prior to 
 the day of the referendum to each taxpayer a notice of the 
 referendum and the proposed revenue increase.  The school board 
 need not mail more than one notice to any taxpayer.  For the 
 purpose of giving mailed notice under this subdivision, owners 
 shall be those shown to be owners on the records of the county 
 auditor or, in any county where tax statements are mailed by the 
 county treasurer, on the records of the county treasurer.  Every 
 property owner whose name does not appear on the records of the 
 county auditor or the county treasurer shall be deemed to have 
 waived this mailed notice unless the owner has requested in 
 writing that the county auditor or county treasurer, as the case 
 may be, include the name on the records for this purpose.  The 
 notice must project the anticipated amount of tax increase in 
 annual dollars and annual percentage for typical residential 
 homesteads, agricultural homesteads, apartments, and 
 commercial-industrial property within the school district. 

    The notice for a referendum may state that an existing 
 referendum levy is expiring and project the anticipated amount 
 of increase over the existing referendum levy in the first year, 
 if any, in annual dollars and annual percentage for typical 
 residential homesteads, agricultural homesteads, apartments, and 
 commercial-industrial property within the school district. 

    The notice must include the following statement:  "Passage 
 of this referendum will result in an increase in your property 
 taxes."  However, in cases of renewing existing levies, the 
 notice may include the following statement:  "Passage of this 
 referendum may result in an increase in your property taxes." 

    (c) A referendum on the question of revoking or reducing 
 the increased revenue amount authorized pursuant to paragraph 
 (a) may be called by the school board and shall be called by the 
 school board upon the written petition of qualified voters of 
 the district.  A referendum to revoke or reduce the levy amount 
 must be based upon the dollar amount, local tax rate, or amount 
 per actual pupil unit, that was stated to be the basis for the 
 initial authorization.  Revenue approved by the voters of the 
 district pursuant to paragraph (a) must be received at least 
 once before it is subject to a referendum on its revocation or 
 reduction for subsequent years.  Only one revocation or 
 reduction referendum may be held to revoke or reduce referendum 
 revenue for any specific year and for years thereafter. 

    (d) A petition authorized by paragraph (a) or (c) shall be 
 effective if signed by a number of qualified voters in excess of 
 15 percent of the registered voters of the school district on 
 the day the petition is filed with the school board.  A 
 referendum invoked by petition shall be held on the date 
 specified in paragraph (a). 

    (e) The approval of 50 percent plus one of those voting on 
 the question is required to pass a referendum authorized by this 
 subdivision. 

    (f) At least 15 days prior to the day of the referendum, 
 the district shall submit a copy of the notice required under 
 paragraph (b) to the commissioner of children, families, and 
 learning and to the county auditor of each county in which the 
 school district is located.  Within 15 days after the results of 
 the referendum have been certified by the school board, or in 
 the case of a recount, the certification of the results of the 
 recount by the canvassing board, the district shall notify the 
 commissioner of children, families, and learning of the results 
 of the referendum. 

    (g) Except for a referendum held under subdivision 2b, any 
 referendum under this section held on a day other than the first 
 Tuesday after the first Monday in November must be conducted by 
 mail in accordance with section 204B.46.  Notwithstanding 
 paragraph (b) to the contrary, in the case of a referendum 
 conducted by mail under this paragraph, the notice required by 
 paragraph (b) shall be prepared and delivered by first class 
 mail at least 20 days before the referendum. 

    Subd. 2a.    School referendum levy; market value.  
 Notwithstanding the provisions of subdivision 2, a school 
 referendum levy approved after November 1, 1992, for taxes 
 payable in 1993 and thereafter, shall be levied against the 
 referendum market value of all taxable property as defined in 
 section 124A.02, subdivision 3b.  Any referendum levy amount 
 subject to the requirements of this subdivision shall be 
 certified separately to the county auditor under section 275.07. 

    All other provisions of subdivision 2 that do not conflict 
 with this subdivision shall apply to referendum levies under 
 this subdivision.  

    Subd. 2b.    Referendum date.  In addition to the 
 referenda allowed in subdivision 2, clause (a), the commissioner 
 may authorize a referendum for a different day.  

    (a) The commissioner may grant authority to a district to 
 hold a referendum on a different day if the district is in 
 statutory operating debt and has an approved plan or has 
 received an extension from the department to file a plan to 
 eliminate the statutory operating debt.  

    (b) The commissioner may grant authority for a district to 
 hold a referendum on a different day if:  (1) the district will 
 conduct a bond election under chapter 475 on that same day; and 
 (2) the proceeds of the referendum will provide only additional 
 operating revenue necessitated by the facility for which bonding 
 authority is sought.  The commissioner may only grant authority 
 under this paragraph if the district demonstrates to the 
 commissioner's satisfaction that the district's ability to 
 operate the new facility will be significantly affected if the 
 operating referendum is not conducted until the November general 
 election.  Authority under this paragraph expires November 30, 
 1998. 

    (c) The commissioner must approve, deny, or modify each 
 district's request for a referendum levy on a different day 
 within 60 days of receiving the request from a district. 

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

    Subd. 3a. Repealed, 1988 c 486 s 102 

    Subd. 3b.    Fiscal year 1997 referendum allowance 
 reduction.  For fiscal year 1997, a district's referendum 
 allowance under subdivision 1c is reduced by the amounts 
 calculated in paragraphs (a), (b), (c), and (d). 

    (a) The referendum allowance reduction equals the amount by 
 which a district's supplemental revenue reduction exceeds the 
 district's supplemental revenue allowance for fiscal year 1993. 

    (b) Notwithstanding paragraph (a), if a district's initial 
 referendum allowance is less than ten percent of the formula 
 allowance for that year, the reduction equals the lesser of (1) 
 an amount equal to $100, or (2) the amount calculated in 
 paragraph (a). 

    (c) Notwithstanding paragraph (a) or (b), a school 
 district's referendum allowance reduction equals (1) an amount 
 equal to $100, times (2) one minus the ratio of 20 percent of 
 the formula allowance minus the district's initial referendum 
 allowance limit to 20 percent of the formula allowance for that 
 year if: 

    (i) the district's adjusted net tax capacity for assessment 
 year 1992 per actual pupil unit for fiscal year 1995 is less 
 than $3,000; 

    (ii) the district's net unappropriated operating fund 
 balance as of June 30, 1993, divided by the actual pupil units 
 for fiscal year 1995 is less than $200; 

    (iii) the district's supplemental revenue allowance for 
 fiscal year 1993 is equal to zero; and 

    (iv) the district's initial referendum revenue authority 
 for the current year divided by the district's net tax capacity 
 for assessment year 1992 is greater than ten percent. 

    (d) Notwithstanding paragraph (a), (b), or (c), the 
 referendum revenue reduction for a newly reorganized district is 
 computed as follows: 

    (1) for a newly reorganized district created effective July 
 1, 1994, the referendum revenue reduction equals the lesser of 
 the amount calculated for the combined district under paragraph 
 (a), (b), or (c), or the sum of the amounts by which each of the 
 reorganizing district's supplemental revenue reduction exceeds 
 its respective supplemental revenue allowances calculated for 
 the districts as if they were still in existence for fiscal year 
 1995; or 

    (2) for a newly reorganized district created after July 1, 
 1994, the referendum revenue reduction equals the lesser of the 
 amount calculated for the combined district under paragraph (a), 
 (b), or (c), or the sum of the amounts by which each of the 
 reorganizing district's supplemental revenue reduction exceeds 
 its respective supplemental revenue allowances calculated for 
 the year preceding the year of reorganization. 

    Subd. 3c.    Referendum allowance reduction.  For fiscal 
 year 1998 and later, a district's referendum allowance for 
 referendum authority under subdivision 1c is reduced as provided 
 in this subdivision.  

    (a) For referendum revenue authority approved before June 
 1, 1996, and effective for fiscal year 1997, the reduction 
 equals the amount of the reduction computed for fiscal year 1997 
 under subdivision 3b.  

    (b) For referendum revenue authority approved before June 
 1, 1996, and effective beginning in fiscal year 1998, the 
 reduction equals the amount of the reduction computed for fiscal 
 year 1998 under subdivision 3b.  

    (c) For referendum revenue authority approved after May 31, 
 1996, there is no reduction.  

    (d) For districts with more than one referendum authority, 
 the reduction shall be computed separately for each authority.  
 The reduction shall be applied first to authorities levied 
 against tax capacity, and then to authorities levied against 
 referendum market value.  For districts with more than one 
 authority levied against net tax capacity or against referendum 
 market value, the referendum allowance reduction shall be 
 applied first to the authority with the earliest expiration date.

    (e) For a newly reorganized district created after July 1, 
 1996, the referendum revenue reduction equals the lesser of the 
 amount calculated for the combined district, or the sum of the 
 amounts by which each of the reorganizing district's 
 supplemental revenue reduction exceeds its respective 
 supplemental revenue allowances calculated for the year 
 preceding the year of reorganization. 

    Subd. 4. Repealed, 1987 c 398 art 1 s 27 subd 1 

    Subd. 5. Repealed, 1Sp1985 c 12 art 1 s 37 subd 1; art 8 
 s 65 

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

    HIST: Ex1971 c 31 art 20 s 8; 1973 c 683 s 18,19; 1974 c 521 s 
 29-31; 1975 c 432 s 74-81; 1976 c 2 s 97; 1976 c 134 s 78; 1976 
 c 271 s 80-90; 1977 c 307 s 29; 1977 c 423 art 3 s 12; 1977 c 
 447 art 1 s 19,20; art 2 s 8; art 4 s 5; art 5 s 12; art 6 s 
 8-10; art 7 s 26; 1978 c 764 s 103-111; 1979 c 303 art 2 s 22; 
 1979 c 334 art 1 s 14-24; art 2 s 13; art 4 s 4; art 6 s 23; 
 1980 c 509 s 112; 1980 c 607 art 7 s 9; 1980 c 609 art 1 s 9-13; 
 art 2 s 3,4; art 4 s 15-18,22; art 5 s 19; 1981 c 224 s 38; 1981 
 c 356 s 248; 1981 c 358 art 1 s 31-42,48; art 4 s 10; art 6 s 
 32,33; 3Sp1981 c 2 art 2 s 10; art 4 s 7; 1982 c 548 art 1 s 
 12-14; art 2 s 4-6; art 3 s 26; art 6 s 19-22; art 7 s 6; 1983 c 
 216 art 1 s 45; 1983 c 314 art 1 s 18-21,22; art 2 s 3-6; art 3 
 s 13-15; art 4 s 6; art 6 s 24-29; art 7 s 34; 1983 c 323 s 2-4; 
 1984 c 463 art 1 s 11; art 2 s 6,7; art 4 s 5,6; art 5 s 36; art 
 6 s 6-11; art 7 s 20; 1984 c 502 art 7 s 7-9; 1984 c 583 s 32; 
 1985 c 248 s 33; 1Sp1985 c 12 art 1 s 14-16; 1Sp1986 c 1 art 9 s 
 17; 1987 c 398 art 1 s 8; 1988 c 486 s 49; 1988 c 719 art 5 s 
 84; 1989 c 329 art 1 s 4; 1Sp1989 c 1 art 2 s 11; art 9 s 5; 
 1990 c 562 art 1 s 3; 1991 c 265 art 1 s 10; 1991 c 291 art 1 s 
 5,6; 1992 c 499 art 1 s 11-14; 1992 c 603 s 13; 1993 c 44 s 1; 
 1993 c 224 art 1 s 7-10; 1993 c 374 s 1; 1994 c 647 art 1 s 
 16-19; 1Sp1995 c 3 art 1 s 20-23; art 16 s 13; 1996 c 412 art 1 
 s 15-18; 1996 c 471 art 3 s 2; 1Sp1997 c 4 art 1 s 33,34 

*   NOTE:  Subdivisions 1b, 1c, 1d, 1e, 1f, 1g, 1h, and 1i, are 
*repealed effective June 30, 1999.  Laws 1992, chapter 499, 
*article 7, section 31.