2000 Minnesota Statutes

     353.28 Financing of employer contributions. 

    Subdivision 1.  Each governmental subdivision shall secure 
 its employer contributions and its additional employer 
 contributions and shall pay these contributions to the 
 retirement fund out of moneys collected from taxes or other 
 revenue of the governmental subdivision, as its obligation for 
 all members employed by such subdivision and these contributions 
 shall be charged as administrative costs.  

    Subd. 2.  Repealed, 1973 c 753 s 85 

    Subd. 3.  Repealed, 1973 c 753 s 85 

    Subd. 4.  Repealed, 1973 c 753 s 85 

    Subd. 5.  Any amount due under this section or section 
 353.27, subdivision 4, is payable with interest at an annual 
 rate of 8.5 percent compounded annually from the date due until 
 the date payment is received by the association, with a minimum 
 interest charge of $10.  Interest for past due payments of 
 excess police state aid under section 69.031, subdivision 5, 
 must be charged at an annual rate of 8.5 percent compounded 
 annually. 

    Subd. 6.  If the governmental subdivision fails to pay 
 amounts due under chapters 353, 353A, 353B, 353C, and 353D or 
 fails to make payments of excess police state aid to the public 
 employees police and fire fund under section 69.031, subdivision 
 5, the executive director shall certify those amounts to the 
 governmental subdivision for payment.  If the governmental 
 subdivision fails to remit the sum so due in a timely fashion, 
 the executive director shall certify amounts to the county 
 auditor for collection.  The county auditor shall collect such 
 amounts out of the revenue of the governmental subdivision, or 
 shall add them to the levy of the governmental subdivision and 
 make payment directly to the association.  This tax shall be 
 levied, collected, and apportioned in the manner other taxes are 
 levied, collected, and apportioned. 

    Subd. 7.  Repealed, 1973 c 753 s 85 

    Subd. 8.  If the taxes authorized to be levied under this 
 section cause the total amount of taxes levied to exceed any 
 limitation upon the power of a county, city, town, or school 
 district to levy taxes, the governmental subdivision concerned, 
 if it is other than a school district, may levy taxes in excess 
 of the limitation in such amount as is necessary to meet its 
 obligations under this section.  The expenditures authorized to 
 be made under this chapter by any municipality are not included 
 in computing the cost of government as defined in any home rule 
 charter of any municipality which employs members covered by the 
 retirement fund. 

    Subd. 9.  Repealed, 1973 c 753 s 85 

    Subd. 10.  Repealed, 1973 c 753 s 85 

    Subd. 11.  Repealed, 1971 c 106 s 40 

    HIST: 1957 c 935 s 8; 1959 c 650 s 45,46,58; 1961 c 744 s 2; 
 Ex1961 c 50 s 2; Ex1967 c 59 s 1; 1969 c 267 s 3; 1971 c 106 s 
 18; Ex1971 c 31 art 20 s 11; 1973 c 123 art 5 s 7; 1973 c 753 s 
 37,38; 1975 c 102 s 6; 1981 c 180 s 7; 1981 c 224 s 81,82; 1983 
 c 73 s 3; 1987 c 284 art 5 s 7; 1989 c 319 art 3 s 8,9; 1991 c 
 341 s 15; 1992 c 598 art 2 s 5