2006 Minnesota Statutes

126C.43 LEVIES; STATUTORY OBLIGATIONS.
    Subdivision 1. Allocation of assets and liabilities. A district may levy the amount
authorized for liabilities of dissolved districts pursuant to section 123A.67.
    Subd. 2. Payment to unemployment insurance program trust fund by state and political
subdivisions. (a) A district may levy the amount necessary (1) to pay the district's obligations
under section 268.052, subdivision 1, and (2) to pay for job placement services offered to
employees who may become eligible for benefits pursuant to section 268.085 for the fiscal year
the levy is certified.
(b) Districts with a balance remaining in their reserve for reemployment as of June 30, 2003,
may not expend the reserved funds for future reemployment expenditures. Each year a levy
reduction must be made to return these funds to taxpayers. The amount of the levy reduction must
be equal to the lesser of: (1) the remaining reserved balance for reemployment, or (2) the amount
of the district's current levy under paragraph (a).
    Subd. 3. Tax levy for judgment. A district may levy the amount necessary to pay judgments
against the district under section 123B.25 that became final after the date the district certified
its proposed levy in the previous year. With the approval of the commissioner, a district may
spread this levy over a period not to exceed three years. Upon approval through the adoption of a
resolution by each of an intermediate district's member school district boards, a member school
district may include its proportionate share of the costs of a judgment against an intermediate
school district that became final under section 123B.25 after the date that the earliest member
school district certified its proposed levy in the previous year. With the approval of the
commissioner, an intermediate school district member school district may spread this levy over
a period not to exceed three years.
    Subd. 4. Levy limitations of reorganized districts. A district may levy the amounts
authorized by section 123A.73.
    Subd. 5. Expenses of transition; dissolved district. A district may levy the amounts
necessary to pay the district's obligations under section 123A.76.
    Subd. 6. Teacher severance pay. A district may levy for severance pay required by sections
124D.05, subdivision 3, and 123A.30, subdivision 6.
History: 1975 c 432 s 75; 1976 c 271 s 81; 1977 c 447 art 6 s 8; 1978 c 764 s 105; 1982 c
548 art 6 s 21; 1983 c 314 art 6 s 24; 1984 c 463 art 6 s 6; 1986 c 444; 1987 c 398 art 1 s 21; art
6 s 12; 1988 c 486 s 85; 1988 c 718 art 6 s 20,21; 1988 c 719 art 5 s 84; 1989 c 329 art 6 s 48; art
13 s 9-11,20; 1Sp1989 c 1 art 2 s 11; 1990 c 426 art 2 s 1; 1990 c 562 art 6 s 33; art 7 s 10; art 10
s 9-11; 1990 c 596 s 3; 1991 c 130 s 29; 1991 c 265 art 5 s 12; 1991 c 291 art 4 s 1; 1992 c 499
art 6 s 29; art 7 s 11,26; art 12 s 29; 1992 c 511 art 2 s 21; art 5 s 9; 1992 c 603 s 11; 1993 c 224
art 7 s 13; art 8 s 3,4; 1994 c 647 art 8 s 9; 1Sp1995 c 3 art 1 s 17; art 16 s 13; 1996 c 412 art 4 s
10; art 13 s 18; 1997 c 66 s 79; 1Sp1997 c 4 art 1 s 26-28; art 2 s 31; 1998 c 265 s 45; 1998 c
397 art 7 s 111,164; art 11 s 3; 1999 c 107 s 66; 2000 c 343 s 4; 1Sp2001 c 6 art 1 s 38; 2002 c
377 art 5 s 3; 1Sp2003 c 9 art 5 s 9,10; 1Sp2005 c 5 art 1 s 36,37; 2006 c 263 art 1 s 14