1999 Minnesota Statutes

     126C.17 Referendum revenue. 

    Subdivision 1.    Referendum allowance.  A district's 
 referendum revenue allowance equals the referendum revenue 
 authority for that year divided by its resident marginal cost 
 pupil units for that school year. 

    Subd. 2.    Referendum allowance limit.  Notwithstanding 
 subdivision 1, 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; 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 resident marginal cost 
 pupil units of the reorganizing districts for the fiscal year 
 preceding the reorganization. 

    Subd. 3.    Sparsity exception.  A district that 
 qualifies for sparsity revenue under section 126C.10 is not 
 subject to a referendum allowance limit. 

    Subd. 4.    Total referendum revenue.  The total 
 referendum revenue for each district equals the district's 
 referendum allowance times the resident marginal cost pupil 
 units for the school year. 

    Subd. 5.    Referendum equalization revenue.  (a) A 
 district's referendum equalization revenue equals the referendum 
 equalization allowance times the district's resident marginal 
 cost pupil units for that year.  

    (b) The referendum equalization allowance equals $350 for 
 fiscal year 2000 and $415 for fiscal year 2001 and later. 

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

    Subd. 6.    Referendum equalization levy.  (a) A 
 district's referendum equalization levy for a referendum levied 
 against the referendum market value of all taxable property as 
 defined in section 126C.01, subdivision 3, equals the district's 
 referendum equalization revenue times the lesser of one or the 
 ratio of the district's referendum market value per resident 
 marginal cost pupil unit to $476,000. 

    (b) 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 resident marginal cost pupil unit to $8,404.

    Subd. 7.    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. 8.    Unequalized referendum levy.  Each year, a 
 district may levy an amount equal to the difference between its 
 total referendum revenue according to subdivision 5 and its 
 equalized referendum aid and levy according to subdivisions 6 
 and 7. 

    Subd. 9.    Referendum revenue.  (a) The revenue 
 authorized by section 126C.10, 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 board or shall be called by the board upon written 
 petition of qualified voters of the district.  The referendum 
 must 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 must state the maximum amount of 
 the increased revenue per resident marginal cost 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 must be 
 used to finance school operations.  The ballot may state a 
 schedule, determined by the board, of increased revenue per 
 resident 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 
 must 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 must 
 designate the specific number of years, not to exceed ten, for 
 which the referendum authorization applies.  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 
 resident marginal cost pupil unit times the resident marginal 
 cost 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 board must prepare and deliver by first class mail 
 at least 15 days but no more than 30 days before the day of the 
 referendum to each taxpayer a notice of the referendum and the 
 proposed revenue increase.  The board need not mail more than 
 one notice to any taxpayer.  For the purpose of giving mailed 
 notice under this subdivision, owners must 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 is 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 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 board and shall be called by the 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 resident 
 marginal cost 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) is 
 effective if signed by a number of qualified voters in excess of 
 15 percent of the registered voters of the district on the day 
 the petition is filed with the board.  A referendum invoked by 
 petition must 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 before the day of the referendum, the 
 district must submit a copy of the notice required under 
 paragraph (b) to the commissioner and to the county auditor of 
 each county in which the district is located.  Within 15 days 
 after the results of the referendum have been certified by the 
 board, or in the case of a recount, the certification of the 
 results of the recount by the canvassing board, the district 
 must notify the commissioner of the results of the referendum. 

    (g) Except for a referendum held under subdivision 11, 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) must be prepared and delivered by first class mail 
 at least 20 days before the referendum. 

    Subd. 10.    School referendum levy; market value.  
 Notwithstanding the provisions of subdivision 9, a school 
 referendum levy approved after November 1, 1992, for taxes 
 payable in 1993 and thereafter, must be levied against the 
 referendum market value of all taxable property as defined in 
 section 126C.01, subdivision 3.  Any referendum levy amount 
 subject to the requirements of this subdivision must be 
 certified separately to the county auditor under section 275.07. 

    All other provisions of subdivision 9 that do not conflict 
 with this subdivision apply to referendum levies under this 
 subdivision.  

    Subd. 11.    Referendum date.  In addition to the 
 referenda allowed in subdivision 9, 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 complementing the purpose 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 or achieve efficiencies with the 
 purchases connected to the proceeds of the bond sale 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. 12.    Referendum allowance reduction.  For fiscal 
 year 1998 and later, a district's referendum allowance for 
 referendum authority under subdivision 2 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 must be computed separately for each authority.  
 The reduction must 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 must be applied 
 first to the authority with the earliest expiration date. 

    (e) When referendum authority approved before June 1, 1996, 
 expires, the referendum allowance reduction for a district shall 
 be decreased by the amount of the decrease in the district's 
 total referendum allowance under subdivision 2.  For districts 
 with more than one referendum authority remaining after the 
 expiration, the amount of any remaining allowance reduction 
 shall be reallocated among the remaining referendum authority 
 approved before June 1, 1996, according to paragraph (d). 

    (f) 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. 

    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; 1998 c 
 389 art 2 s 6; 1998 c 397 art 7 s 135-137,164; art 11 s 3; 1998 
 c 398 art 1 s 24,25; 1999 c 241 art 1 s 40-45 

*   NOTE:  Subdivisions 1, 2, 3, 4, 5, 6, 7, and 8 (formerly 
*section 124A.03, subdivisions 1b, 1c, 1d, 1e, 1f, 1g, 1h, and 
*1i), are repealed effective June 30, 2001.  Laws 1992, chapter 
*499, article 7, section 31, as amended by Laws 1998, chapter 
*398, article 1, section 39.