1998 Minnesota Statutes

     477A.013 Municipal government distributions. 

    Subdivision 1.    Towns.  In 1994 each town that had 
 levied for taxes payable in the prior year a local tax rate of 
 at least .008 shall receive a distribution equal to the amount 
 it received in 1993 under this section before any nonpermanent 
 reductions made under section 477A.0132.  In 1995 each town that 
 had levied for taxes payable in 1993 a local tax rate of at 
 least .008 shall receive a distribution equal to 102 percent of 
 the amount it received in 1994 under this section before any 
 increases or reductions under sections 16A.711, subdivision 5, 
 and 477A.0132.  In 1996 and subsequent years each town that had 
 levied for taxes payable in 1993 a local tax rate of at least 
 .008 shall receive a distribution equal to the amount it 
 received in the previous year under this section, adjusted for 
 inflation as provided under section 477A.03, subdivision 3. 

    Subd. 2. Repealed, 1993 c 375 art 4 s 21 

    Subd. 3. Repealed, 1993 c 375 art 4 s 21 

    Subd. 4.  Repealed, 1Sp1989 c 1 art 4 s 15 

    Subd. 5. Repealed, 1993 c 375 art 4 s 21 

    Subd. 6. Repealed, 1996 c 310 s 1 

    Subd. 7. Repealed, 1991 c 291 art 3 s 15 

    Subd. 8.    City formula aid.  In calendar year 1994 and 
 subsequent years, the formula aid for a city is equal to the 
 need increase percentage multiplied by the difference between 
 (1) the city's revenue need multiplied by its population, and 
 (2) the city's net tax capacity multiplied by the tax effort 
 rate.  No city may have a formula aid amount less than zero.  
 The need increase percentage must be the same for all cities.  

    Notwithstanding the prior sentence, in 1995 only, the need 
 increase percentage for a city shall be twice the need increase 
 percentage applicable to other cities if:  

    (1) the city, in 1992 or 1993, transferred an amount from 
 governmental funds to their sewer and water fund, and 

    (2) the amount transferred exceeded their net levy for 
 taxes payable in the year in which the transfer occurred. 

    The applicable need increase percentage or percentages must 
 be calculated by the department of revenue so that the total of 
 the aid under subdivision 9 equals the total amount available 
 for aid under section 477A.03.  

    Subd. 9.    City aid distribution.  (a) In calendar year 
 1994 and thereafter, each city shall receive an aid distribution 
 equal to the sum of (1) the city formula aid under subdivision 
 8, and (2) its city aid base. 

    (b) The percentage increase for a first class city in 
 calendar year 1995 and thereafter shall not exceed the 
 percentage increase in the sum of the aid to all cities under 
 this section in the current calendar year compared to the sum of 
 the aid to all cities in the previous year. 

    (c) The total aid for any city, except a first class city, 
 shall not exceed the sum of (1) ten percent of the city's net 
 levy for the year prior to the aid distribution plus (2) its 
 total aid in the previous year before any increases or decreases 
 under sections 16A.711, subdivision 5, and 477A.0132. 

    (d) Notwithstanding paragraph (c), in 1995 only, for cities 
 which in 1992 or 1993 transferred an amount from governmental 
 funds to their sewer and water fund in an amount greater than 
 their net levy for taxes payable in the year in which the 
 transfer occurred, the total aid shall not exceed the sum of (1) 
 20 percent of the city's net levy for the year prior to the aid 
 distribution plus (2) its total aid in the previous year before 
 any increases or decreases under sections 16A.711, subdivision 
 5, and 477A.0132. 

    HIST: 1Sp1981 c 1 art 6 s 3; 1983 c 342 art 5 s 11; 1984 c 502 
 art 4 s 3,4; 1Sp1985 c 14 art 6 s 8; 1Sp1986 c 1 art 6 s 4; 1987 
 c 268 art 5 s 11; 1988 c 719 art 5 s 76-79,84; 1989 c 277 art 2 
 s 67; 1Sp1989 c 1 art 2 s 11; art 4 s 9-12; 1990 c 480 art 7 s 
 31; 1990 c 604 art 3 s 43; art 4 s 12-14; 1991 c 2 art 8 s 6,7; 
 1991 c 291 art 3 s 9,10; 1992 c 511 art 1 s 15-17; 1993 c 375 
 art 3 s 45; art 4 s 18,19; 1Sp1993 c 6 s 32; 1994 c 416 art 1 s 
 59; 1994 c 587 art 3 s 14-16