2002 Minnesota Statutes

     447.34 Payment of expenses; taxation. 

    Subdivision 1.    Expenses paid from revenue, taxes, and 
 appropriations; tax limits.  Expenses of acquiring, improving, 
 and running the hospital, nursing home facilities, and 
 facilities described in section 447.45, subdivision 2, paragraph 
 (b), operated by a hospital district, amounts payable with 
 respect to facilities of the type described in section 447.45, 
 subdivision 2, that are attached or related to a nursing home 
 and are providing supportive services to elderly persons who are 
 not yet in need of nursing home care, including congregate 
 housing, adult day care, and respite care services, under an 
 agreement between the hospital district and a city or county, 
 expenses incurred under section 447.331, subdivision 1, and 
 expenses of organization and administration of the district and 
 of planning and financing the facilities, must be paid from the 
 revenues derived from them, and to the extent necessary, from ad 
 valorem taxes levied by the hospital board on all taxable 
 property within the district, and, to the extent determined from 
 time to time by the board of county commissioners of any county 
 containing territory of the district, from appropriations made 
 by the county board in accordance with section 376.08.  Money 
 appropriated by the board of county commissioners to acquire or 
 improve facilities of the hospital district may be transferred 
 in the discretion of the hospital board to a sinking fund for 
 bonds issued for that purpose.  The hospital board may agree to 
 repay to the county any sums appropriated by the board of county 
 commissioners for this purpose, out of the net revenues to be 
 derived from operation of its facilities, and subject to the 
 terms agreed on. 

    Subd. 2.    Deciding and certifying tax amount.  On or 
 before September 15 of each year the hospital board shall decide 
 the amount necessary to be raised from ad valorem tax levies to 
 meet its expenses.  No later than September 15 the secretary of 
 the hospital board shall certify that amount to the county 
 auditor of each county containing territory in the hospital 
 district.  Each county auditor shall assess and extend upon the 
 tax rolls for the year that portion of the certified amount that 
 bears the same ratio to the whole amount as the net tax capacity 
 of taxable property in that part of the hospital district 
 located in the auditor's county bears to the net tax capacity of 
 all taxable property in the hospital district.  

    Subd. 3.    Tax collection and settlement.  Each county 
 auditor shall add the amount of any levy so determined to the 
 other tax levies on property located in the auditor's county and 
 the hospital district, for collection by the county treasurer 
 with other taxes.  When collected, the county treasurer shall 
 settle the taxes with the treasurer of the hospital district in 
 the same way as other taxes are distributed to other political 
 subdivisions.  The levies authorized by this section are in 
 addition to other county taxes authorized by law. 

    HIST: 1959 c 570 s 4; 1961 c 273 s 1; 1976 c 276 s 2; 1980 c 
 487 s 16; 1Sp1981 c 4 art 1 s 168; 1986 c 444; 1987 c 229 art 10 
 s 1; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp1989 c 1 
 art 5 s 32; 1994 c 416 art 1 s 45; 1997 c 94 s 2