2004 Minnesota Statutes

     275.70 Levy limitations; definitions. 

    Subdivision 1.  MS 1998 Expired 

    Subdivision 1.    Application.  For the purposes of 
 sections 275.70 to 275.74, the following terms have the meanings 
 given them, unless provided otherwise. 

    Subd. 2.  MS 1998 Expired 

    Subd. 2.    Implicit price deflator.  "Implicit price 
 deflator" means the implicit price deflator for government 
 consumption expenditures and gross investment for state and 
 local governments prepared by the Bureau of Economic Analysis of 
 the United States Department of Commerce for the 12-month period 
 ending March 31 of the levy year. 

    Subd. 3.  MS 1998 Expired 

    Subd. 3.    Local governmental unit.  "Local 
 governmental unit" means a county, or a statutory or home rule 
 charter city with a population greater than 2,500. 

    Subd. 4.  MS 1998 Expired 

    Subd. 4.    Population; number of households.  
 "Population" or "number of households" means the population or 
 number of households for the local governmental unit as 
 established by the last federal census, by a census taken under 
 section 275.14, or by an estimate made by the metropolitan 
 council or by the state demographer under section 4A.02, 
 whichever is most recent as to the stated date of the count or 
 estimate up to and including June 1 of the current levy year. 

    Subd. 5.    Special levies.  "Special levies" means 
 those portions of ad valorem taxes levied by a local 
 governmental unit for the following purposes or in the following 
 manner: 

    (1) to pay the costs of the principal and interest on 
 bonded indebtedness or to reimburse for the amount of liquor 
 store revenues used to pay the principal and interest due on 
 municipal liquor store bonds in the year preceding the year for 
 which the levy limit is calculated; 

    (2) to pay the costs of principal and interest on 
 certificates of indebtedness issued for any corporate purpose 
 except for the following: 

    (i) tax anticipation or aid anticipation certificates of 
 indebtedness; 

    (ii) certificates of indebtedness issued under sections 
 298.28 and 298.282; 

    (iii) certificates of indebtedness used to fund current 
 expenses or to pay the costs of extraordinary expenditures that 
 result from a public emergency; or 

    (iv) certificates of indebtedness used to fund an 
 insufficiency in tax receipts or an insufficiency in other 
 revenue sources; 

    (3) to provide for the bonded indebtedness portion of 
 payments made to another political subdivision of the state of 
 Minnesota; 

    (4) to fund payments made to the Minnesota State Armory 
 Building Commission under section 193.145, subdivision 2, to 
 retire the principal and interest on armory construction bonds; 

    (5) property taxes approved by voters which are levied 
 against the referendum market value as provided under section 
 275.61; 

    (6) to fund matching requirements needed to qualify for 
 federal or state grants or programs to the extent that either 
 (i) the matching requirement exceeds the matching requirement in 
 calendar year 2001, or (ii) it is a new matching requirement 
 that did not exist prior to 2002; 

    (7) to pay the expenses reasonably and necessarily incurred 
 in preparing for or repairing the effects of natural disaster 
 including the occurrence or threat of widespread or severe 
 damage, injury, or loss of life or property resulting from 
 natural causes, in accordance with standards formulated by the 
 Emergency Services Division of the state Department of Public 
 Safety, as allowed by the commissioner of revenue under section 
 275.74, subdivision 2; 

    (8) pay amounts required to correct an error in the levy 
 certified to the county auditor by a city or county in a levy 
 year, but only to the extent that when added to the preceding 
 year's levy it is not in excess of an applicable statutory, 
 special law or charter limitation, or the limitation imposed on 
 the governmental subdivision by sections 275.70 to 275.74 in the 
 preceding levy year; 

    (9) to pay an abatement under section 469.1815; 

    (10) to pay any costs attributable to increases in the 
 employer contribution rates under chapter 353 that are effective 
 after June 30, 2001; 

    (11) to pay the operating or maintenance costs of a county 
 jail as authorized in section 641.01 or 641.262, or of a 
 correctional facility as defined in section 241.021, subdivision 
 1, paragraph (f), to the extent that the county can demonstrate 
 to the commissioner of revenue that the amount has been included 
 in the county budget as a direct result of a rule, minimum 
 requirement, minimum standard, or directive of the Department of 
 Corrections, or to pay the operating or maintenance costs of a 
 regional jail as authorized in section 641.262.  For purposes of 
 this clause, a district court order is not a rule, minimum 
 requirement, minimum standard, or directive of the Department of 
 Corrections.  If the county utilizes this special levy, except 
 to pay operating or maintenance costs of a new regional jail 
 facility under sections 641.262 to 641.264 which will not 
 replace an existing jail facility, any amount levied by the 
 county in the previous levy year for the purposes specified 
 under this clause and included in the county's previous year's 
 levy limitation computed under section 275.71, shall be deducted 
 from the levy limit base under section 275.71, subdivision 2, 
 when determining the county's current year levy limitation.  The 
 county shall provide the necessary information to the 
 commissioner of revenue for making this determination; 

    (12) to pay for operation of a lake improvement district, 
 as authorized under section 103B.555.  If the county utilizes 
 this special levy, any amount levied by the county in the 
 previous levy year for the purposes specified under this clause 
 and included in the county's previous year's levy limitation 
 computed under section 275.71 shall be deducted from the levy 
 limit base under section 275.71, subdivision 2, when determining 
 the county's current year levy limitation.  The county shall 
 provide the necessary information to the commissioner of revenue 
 for making this determination; 

    (13) to repay a state or federal loan used to fund the 
 direct or indirect required spending by the local government due 
 to a state or federal transportation project or other state or 
 federal capital project.  This authority may only be used if the 
 project is not a local government initiative; 

    (14) to pay for court administration costs as required 
 under section 273.1398, subdivision 4b, less the (i) county's 
 share of transferred fines and fees collected by the district 
 courts in the county for calendar year 2001 and (ii) the aid 
 amount certified to be paid to the county in 2004 under section 
 273.1398, subdivision 4c; however, for taxes levied to pay for 
 these costs in the year in which the court financing is 
 transferred to the state, the amount under this clause is 
 limited to the amount of aid the county is certified to receive 
 under section 273.1398, subdivision 4a; and 

    (15) to fund a police or firefighters relief association as 
 required under section 69.77 to the extent that the required 
 amount exceeds the amount levied for this purpose in 2001. 

    Subd. 6.  Expired 

    HIST: 1997 c 231 art 3 s 3; 1Sp1997 c 5 s 24; 1998 c 389 art 4 
 s 1,2; 1999 c 222 art 2 s 4; 1999 c 243 art 6 s 3; 2000 c 396 s 
 6; 2000 c 490 art 6 s 4; 1Sp2001 c 5 art 16 s 2-6; 2002 c 377 
 art 6 s 5; 2002 c 379 art 1 s 66; 1Sp2003 c 21 art 7 s 1 

*   NOTE:  Subdivision 5 is effective for any year in which 
*general levy limits are imposed, notwithstanding Laws 1997, 
*chapter 231, article 3, section 9, as amended by Laws 1999, 
*chapter 243, article 6, section 10.  Laws 2000, chapter 490, 
*article 6, section 4, the effective date.

*   NOTE:  The amendment to subdivision 5 by Laws 2003, First Special 
*Session chapter 21, article 7, section 1 is effective for taxes payable 
*in 2004 and thereafter.  Laws 2003, First Special Session chapter 21, 
*article 7, section 1, the effective date.