1997 Minnesota Statutes

   124.10 Auditor's duties. 

    Subdivision 1.  A copy of the apportionment of the school 
 endowment fund shall be furnished by the commissioner to the 
 commissioner of finance, who thereupon shall draw warrants on 
 the state treasury, payable to the several districts, for the 
 amount due each district.  There is hereby annually appropriated 
 from the school endowment fund the amount of such apportionments.

    Subd. 2.  The county auditor each year shall apportion to 
 the school districts within the county the amount received from 
 power line taxes under section 273.42, liquor licenses, fines, 
 estrays, and other sources belonging to the general fund.  The 
 apportionments shall be made in proportion to each district's 
 net tax capacity within the county in the prior year.  The 
 apportionments shall be made and amounts distributed to the 
 school districts at the times provided for the settlement and 
 distribution of real and personal property taxes under sections 
 276.09, 276.11, and 276.111, except that all of the power line 
 taxes apportioned to a school district from the county school 
 fund shall be included in the first half distribution of 
 property taxes to the school district.  No district shall 
 receive any part of the money received from liquor licenses 
 unless all sums paid for such licenses in such district are 
 apportioned to the county school fund.  

    Subd. 3.  The county auditor, on the first Wednesday after 
 such apportionment, shall report to the commissioner on the 
 amount apportioned, the sources from which such money was 
 received, and the net tax capacity of each district in the 
 county. 

    HIST: Ex1959 c 71 art 5 s 10; 1969 c 16 s 1,2; Ex1971 c 31 art 
 20 s 16; 1973 c 492 s 14; 1Sp1985 c 12 art 1 s 4; 1986 c 444; 
 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1990 c 562 art 10 
 s 1; 1990 c 604 art 3 s 3; 1993 c 224 art 13 s 32