1998 Minnesota Statutes

     127A.49 Aid adjustments. 

    Subdivision 1.    Omissions.  No adjustments to any aid 
 payments made pursuant to this chapter or chapters 120B, 122A, 
 123A, 123B, 124D, 125A, and 126C resulting from omissions in 
 district reports, except those adjustments determined by the 
 legislative auditor, shall be made for any school year after 
 December 30 of the next school year, unless otherwise 
 specifically provided by law. 

    Subd. 2.    Abatements.  Whenever by virtue of chapter 
 278, sections 270.07, 375.192, or otherwise, the net tax 
 capacity of any district for any taxable year is changed after 
 the taxes for that year have been spread by the county auditor 
 and the local tax rate as determined by the county auditor based 
 upon the original net tax capacity is applied upon the changed 
 net tax capacities, the county auditor shall, prior to February 
 1 of each year, certify to the commissioner of children, 
 families, and learning the amount of any resulting net revenue 
 loss that accrued to the district during the preceding year.  
 Each year, the commissioner shall pay an abatement adjustment to 
 the district in an amount calculated according to the provisions 
 of this subdivision.  This amount shall be deducted from the 
 amount of the levy authorized by section 126C.46.  The amount of 
 the abatement adjustment must be the product of:  

    (1) the net revenue loss as certified by the county 
 auditor, times 

    (2) the ratio of:  

    (i) the sum of the amounts of the district's certified levy 
 in the preceding year according to the following:  

    (A) section 126C.13 if the district received general 
 education aid according to that section for the second preceding 
 year; 

    (B) section 124.226, subdivisions 1 and 4, if the district 
 received transportation aid according to section 123B.92 for the 
 second preceding year; 

    (C) section 124.243, if the district received capital 
 expenditure facilities aid according to that section for the 
 second preceding year; 

    (D) section 124.244, if the district received capital 
 expenditure equipment aid according to that section for the 
 second preceding year; 

    (E) section 123B.57, if the district received health and 
 safety aid according to that section for the second preceding 
 year; 

    (F) sections 124D.20, 124D.21, and 124D.56, if the district 
 received aid for community education programs according to any 
 of those sections for the second preceding year; 

    (G) section 124D.135, subdivision 3, if the district 
 received early childhood family education aid according to 
 section 124D.135 for the second preceding year; 

    (H) section 125A.77, subdivision 3, if the district 
 received special education levy equalization aid according to 
 that section for the second preceding year; 

    (I) section 126C.17, subdivision 6, if the district 
 received referendum equalization aid according to that section 
 for the second preceding year; and 

    (J) section 124A.22, subdivision 4a, if the district 
 received training and experience aid according to that section 
 for the second preceding year; to 

    (ii) the total amount of the district's certified levy in 
 the preceding October, plus or minus auditor's adjustments. 

    Subd. 3.    Excess tax increment.  (a) If a return of 
 excess tax increment is made to a district pursuant to section 
 469.176, subdivision 2, or upon decertification of a tax 
 increment district, the school district's aid and levy 
 limitations must be adjusted for the fiscal year in which the 
 excess tax increment is paid under the provisions of this 
 subdivision. 

    (b) An amount must be subtracted from the district's aid 
 for the current fiscal year equal to the product of: 

    (1) the amount of the payment of excess tax increment to 
 the district, times 

    (2) the ratio of: 

    (i) the sum of the amounts of the district's certified levy 
 for the fiscal year in which the excess tax increment is paid 
 according to the following: 

    (A) section 126C.13, if the district received general 
 education aid according to that section for the second preceding 
 year; 

    (B) section 124.226, subdivisions 1 and 4, if the district 
 received transportation aid according to section 123B.92 for the 
 second preceding year; 

    (C) section 124.243, if the district received capital 
 expenditure facilities aid according to that section for the 
 second preceding year; 

    (D) section 124.244, if the district received capital 
 expenditure equipment aid according to that section for the 
 second preceding year; 

    (E) section 123B.57, if the district received health and 
 safety aid according to that section for the second preceding 
 year; 

    (F) sections 124D.20, 124D.21, and 124D.56, if the district 
 received aid for community education programs according to any 
 of those sections for the second preceding year; 

    (G) section 124D.135, subdivision 3, if the district 
 received early childhood family education aid according to 
 section 124D.135 for the second preceding year; 

    (H) section 125A.77, subdivision 3, if the district 
 received special education levy equalization aid according to 
 that section for the second preceding year; 

    (I) section 126C.17, subdivision 6, if the district 
 received referendum equalization aid according to that section 
 for the second preceding year; and 

    (J) section 124A.22, subdivision 4a, if the district 
 received training and experience aid according to that section 
 for the second preceding year; to 

    (ii) the total amount of the district's certified levy for 
 the fiscal year, plus or minus auditor's adjustments. 

    (c) An amount must be subtracted from the school district's 
 levy limitation for the next levy certified equal to the 
 difference between: 

    (1) the amount of the distribution of excess increment; and 

    (2) the amount subtracted from aid pursuant to clause (a). 

    If the aid and levy reductions required by this subdivision 
 cannot be made to the aid for the fiscal year specified or to 
 the levy specified, the reductions must be made from aid for 
 subsequent fiscal years, and from subsequent levies.  The school 
 district must use the payment of excess tax increment to replace 
 the aid and levy revenue reduced under this subdivision. 

    (d) This subdivision applies only to the total amount of 
 excess increments received by a district for a calendar year 
 that exceeds $25,000. 

    HIST: 1977 c 447 art 6 s 2; 1978 c 764 s 54; 1980 c 609 art 4 
 s 7; 1981 c 358 art 1 s 30; 1983 c 314 art 1 s 22; art 6 s 11; 
 1984 c 463 art 6 s 1; art 7 s 12; 1986 c 465 art 2 s 1; 1987 c 
 291 s 202; 1988 c 718 art 6 s 7,8; 1988 c 719 art 5 s 84; 1989 c 
 222 s 12,13; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 2 s 11; 
 1991 c 130 s 16,17,37; 1992 c 499 art 12 s 11,12,29; 1994 c 465 
 art 2 s 1; 1994 c 647 art 8 s 5; 1Sp1995 c 3 art 8 s 2,3; art 16 
 s 13; 1998 c 397 art 4 s 48,51; art 11 s 3