2006 Minnesota Statutes

163.051 METROPOLITAN COUNTY WHEELAGE TAX.
    Subdivision 1. Tax authorized. The board of commissioners of each metropolitan county is
authorized to levy a wheelage tax of $5 for the year 1972 and each subsequent year thereafter by
resolution on each motor vehicle, except motorcycles as defined in section 169.01, subdivision 4,
which is kept in such county when not in operation and which is subject to annual registration and
taxation under chapter 168. The board may provide by resolution for collection of the wheelage
tax by county officials or it may request that the tax be collected by the state registrar of motor
vehicles, and the state registrar of motor vehicles shall collect such tax on behalf of the county if
requested, as provided in subdivision 2.
    Subd. 2. Collection by registrar of motor vehicles. The wheelage tax levied by any
metropolitan county, if made collectible by the state registrar of motor vehicles, shall be certified
by the county auditor to the registrar not later than August 1 in the year before the calendar year
or years for which the tax is levied, and the registrar shall collect such tax with the motor vehicle
taxes on the affected vehicles for such year or years. Every owner and every operator of such a
motor vehicle shall furnish to the registrar all information requested by the registrar. No state
motor vehicle tax on any such motor vehicle for any such year shall be received or deemed paid
unless the applicable wheelage tax is paid therewith. The proceeds of the wheelage tax levied by
any metropolitan county, less any amount retained by the registrar to pay costs of collection of the
wheelage tax, shall be paid to the commissioner of finance and deposited in the state treasury to
the credit of the county wheelage tax fund of each metropolitan county.
    Subd. 2a. Tax proceeds deposited; costs of collection; appropriation. Notwithstanding
the provisions of any other law, the state registrar of motor vehicles shall deposit the proceeds
of the wheelage tax imposed by subdivision 2, to the credit of the county wheelage tax fund of
each metropolitan county. The amount necessary to pay the costs of collection of said tax is
appropriated from the county wheelage tax fund of each metropolitan county to the state registrar
of motor vehicles.
    Subd. 3. Distribution to metropolitan county; appropriation. On or before April 1 in
1972 and each subsequent year, the commissioner of finance shall issue a warrant in favor of the
treasurer of each metropolitan county for which the registrar has collected a wheelage tax in the
amount of such tax then on hand in the county wheelage tax fund. There is hereby appropriated
from the county wheelage tax fund each year, to each metropolitan county entitled to payments
authorized by this section, sufficient moneys to make such payments.
    Subd. 4. Use of tax. The treasurer of each metropolitan county receiving moneys under
subdivision 3 shall deposit such moneys in the county road and bridge fund. The moneys shall
be used for purposes authorized by law which are highway purposes within the meaning of the
Minnesota Constitution, article 14.
    Subd. 5. Effect on road and bridge levy. The county auditor of each metropolitan county
shall reduce the amount of the property taxes levied pursuant to law in 1973 for collection in
1974, by the board of commissioners of such county for the county road and bridge fund, by the
following amount: Anoka County, $341,750; Carver County, $86,725; Dakota County, $386,165;
Hennepin County, $2,728,425; Ramsey County, $1,276,815; Scott County, $104,805; Washington
County, $227,220, and shall spread only the balance thereof on the tax rolls for collection in 1972.
The county auditor shall also reduce the amount of such taxes levied pursuant to law in 1972 and
any subsequent year, for collection in the respective ensuing years, by the amount of wheelage
taxes received by the county in the 12 months immediately preceding such levy.
    Subd. 6. Metropolitan county defined. "Metropolitan county" means any of the counties of
Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
    Subd. 7. Offenses; penalties; application of other laws. Any owner or operator of a motor
vehicle who shall willfully give any false information relative to the tax herein authorized to the
registrar of motor vehicles or any metropolitan county, or who shall willfully fail or refuse to
furnish any such information, shall be guilty of a misdemeanor. Except as otherwise herein
provided, the collection and payment of a wheelage tax and all matters relating thereto shall
be subject to all provisions of law relating to collection and payment of motor vehicle taxes
so far as applicable.
History: 1971 c 830 s 11; Ex1971 c 48 s 12; 1973 c 492 s 14; 1973 c 551 s 1,2; 1976 c
2 s 172; 1986 c 444; 2003 c 112 art 2 s 50