2000 Minnesota Statutes

     473.446 Transit tax levies. 

    Subdivision 1.    Within transit taxing district.  For 
 the purposes of sections 473.405 to 473.449 and the metropolitan 
 transit system, except as otherwise provided in this subdivision 
 and subdivision 1b, the council shall levy each year upon all 
 taxable property within the metropolitan transit taxing 
 district, defined in subdivision 2, a transit tax consisting of: 

    (a) an amount which shall be used for payment of the 
 expenses of operating transit and paratransit service and to 
 provide for payment of obligations issued by the council under 
 section 473.436, subdivision 6; 

    (b) an additional amount, if any, the council determines to 
 be necessary to provide for the full and timely payment of its 
 certificates of indebtedness and other obligations outstanding 
 on July 1, 1985, to which property taxes under this section have 
 been pledged; and 

    (c) an additional amount necessary to provide full and 
 timely payment of certificates of indebtedness, bonds, including 
 refunding bonds or other obligations issued or to be issued 
 under section 473.39 by the council for purposes of acquisition 
 and betterment of property and other improvements of a capital 
 nature and to which the council has specifically pledged tax 
 levies under this clause. 

    The property tax levied by the council for general purposes 
 under paragraph (a) must not exceed the following amount for the 
 years specified: 

    (1) for taxes payable in 1995, the council's property tax 
 levy limitation for general transit purposes is equal to the 
 former regional transit board's property tax levy limitation for 
 general transit purposes under this subdivision, for taxes 
 payable in 1994, multiplied by an index for market valuation 
 changes equal to the total market valuation of all taxable 
 property located within the metropolitan transit taxing district 
 for the current taxes payable year divided by the total market 
 valuation of all taxable property located within the 
 metropolitan transit taxing district for the previous taxes 
 payable year; and 

    (2) for taxes payable in 1996 and subsequent years, the 
 product of (i) the council's property tax levy limitation for 
 general transit purposes for the previous year determined under 
 this subdivision before reduction by the amount levied by any 
 municipality in the previous year under section 473.388, 
 subdivision 7, multiplied by (ii) an index for market valuation 
 changes equal to the total market valuation of all taxable 
 property located within the metropolitan transit taxing district 
 for the current taxes payable year divided by the total market 
 valuation of all taxable property located within the 
 metropolitan transit taxing district for the previous taxes 
 payable year, minus the amount levied by any municipality in the 
 current levy year under section 473.388, subdivision 7. 

    The portion of the property tax levy for transit district 
 operating purposes attributable to a municipality that has 
 exercised a local levy option under section 473.388, subdivision 
 7, is the amount as determined under subdivision 1b.  The 
 portion of the property tax levy for transit district operating 
 purposes attributable to the remaining municipalities within the 
 transit district is found by subtracting the portions 
 attributable to the municipalities that have exercised a local 
 levy option under section 473.388, subdivision 7. 

    For the taxes payable year 1995, the index for market 
 valuation changes shall be multiplied by an amount equal to the 
 sum of the regional transit board's property tax levy limitation 
 for the taxes payable year 1994 and $160,665.  The $160,665 
 increase shall be a permanent adjustment to the levy limit base 
 used in determining the regional transit board's property tax 
 levy limitation for general purposes for subsequent taxes 
 payable years. 

    For the purpose of determining the council's property tax 
 levy limitation for general transit purposes under this 
 subdivision, "total market valuation" means the total market 
 valuation of all taxable property within the metropolitan 
 transit taxing district without valuation adjustments for fiscal 
 disparities (chapter 473F), tax increment financing (sections 
 469.174 to 469.179), and high voltage transmission lines 
 (section 273.425). 

    The county auditor shall reduce the tax levied pursuant to 
 this section and section 473.388 on all property within 
 statutory and home rule charter cities and towns that receive 
 full-peak service and limited off-peak service by an amount 
 equal to the tax levy that would be produced by applying a rate 
 of 0.510 percent of net tax capacity on the property.  The 
 county auditor shall reduce the tax levied pursuant to this 
 section and section 473.388 on all property within statutory and 
 home rule charter cities and towns that receive limited peak 
 service by an amount equal to the tax levy that would be 
 produced by applying a rate of 0.765 percent of net tax capacity 
 on the property.  The amounts so computed by the county auditor 
 shall be submitted to the commissioner of revenue as part of the 
 abstracts of tax lists required to be filed with the 
 commissioner under section 275.29.  Any prior year adjustments 
 shall also be certified in the abstracts of tax lists.  The 
 commissioner shall review the certifications to determine their 
 accuracy and may make changes in the certification as necessary 
 or return a certification to the county auditor for 
 corrections.  The commissioner shall pay to the council and to 
 the municipalities levying under section 473.388, subdivision 7, 
 the amounts certified by the county auditors on the dates 
 provided in section 273.1398, apportioned between the council 
 and the municipality in the same proportion as the total transit 
 levy is apportioned within the municipality.  There is annually 
 appropriated from the general fund in the state treasury to the 
 department of revenue the amounts necessary to make these 
 payments.  

    For the purposes of this subdivision, "full-peak and 
 limited off-peak service" means peak period regular route 
 service, plus weekday midday regular route service at intervals 
 longer than 60 minutes on the route with the greatest frequency; 
 and "limited peak period service" means peak period regular 
 route service only.  

    For the purposes of property taxes payable in the following 
 year, the council shall annually determine which cities and 
 towns qualify for the 0.510 percent or 0.765 percent tax 
 capacity rate reduction and shall certify this list to the 
 county auditor of the county wherein such cities and towns are 
 located on or before September 15.  No changes may be made to 
 the annual list after September 15. 

    Subd. 1a.    Taxation within transit area.  For the 
 purposes of sections 473.405 to 473.449, and the metropolitan 
 transit system, the metropolitan council shall levy upon all 
 taxable property within the metropolitan transit area but 
 outside of the metropolitan transit taxing district, defined in 
 subdivision 2, a transit tax, which shall be equal to ten 
 percent of the sum of the levies provided in subdivision 1, 
 clauses (a) to (c).  The proceeds of this tax shall be used only 
 for paratransit services or ride sharing programs designed to 
 serve persons located within the transit area but outside of the 
 transit taxing district.  

    Subd. 1b.    Deduction of levy for eligible 
 municipalities.  (a) The maximum the council may levy for 
 general purposes under subdivision 1, paragraph (a), upon 
 taxable property within a municipality levying taxes under 
 section 473.388, subdivision 7, is the combined transit tax 
 levied within the municipality in the previous year under 
 subdivision 1 and section 473.388, subdivision 7, multiplied by 
 the municipality's market value adjustment ratio, minus the 
 amount to be levied by the municipality under section 473.388, 
 subdivision 7, for the current levy year. 

    (b) For purposes of this subdivision: 

    (1) "municipality" means a municipality levying taxes under 
 section 473.388, subdivision 7, for replacement transit service; 

    (2) "market value adjustment ratio" means the index for 
 market valuation changes described in this section, as applied 
 to individual municipalities; and 

    (3) "tax revenues" has the meaning given the term in 
 section 473.388, subdivision 4. 

    Subd. 2.    Transit taxing district.  The metropolitan 
 transit taxing district is hereby designated as that portion of 
 the metropolitan transit area lying within the following named 
 cities, towns, or unorganized territory within the counties 
 indicated: 

    (a) Anoka county.  Anoka, Blaine, Centerville, Columbia 
 Heights, Coon Rapids, Fridley, Circle Pines, Hilltop, Lexington, 
 Lino Lakes, Spring Lake Park; 

    (b) Carver county.  Chanhassen, the city of Chaska; 

    (c) Dakota county.  Apple Valley, Burnsville, Eagan, Inver 
 Grove Heights, Lilydale, Mendota, Mendota Heights, Rosemount, 
 South St. Paul, Sunfish Lake, West St. Paul; 

    (d) Ramsey county.  All of the territory within Ramsey 
 county; 

    (e) Hennepin county.  Bloomington, Brooklyn Center, 
 Brooklyn Park, Champlin, Chanhassen, Crystal, Deephaven, Eden 
 Prairie, Edina, Excelsior, Golden Valley, Greenwood, Hopkins, 
 Long Lake, Maple Grove, Medicine Lake, Minneapolis, Minnetonka, 
 Minnetonka Beach, Mound, New Hope, Orono, Osseo, Plymouth, 
 Richfield, Robbinsdale, St. Anthony, St. Louis Park, Shorewood, 
 Spring Park, Tonka Bay, Wayzata, Woodland, the unorganized 
 territory of Hennepin county; 

    (f) Scott county.  Prior Lake, Savage, Shakopee; 

    (g) Washington county.  Baytown, the city of Stillwater, 
 White Bear Lake, Bayport, Birchwood, Cottage Grove, Dellwood, 
 Lake Elmo, Landfall, Mahtomedi, Newport, Oakdale, Oak Park 
 Heights, Pine Springs, St. Paul Park, Willernie, Woodbury. 

    The metropolitan council in its sole discretion may provide 
 transit service by contract beyond the boundaries of the 
 metropolitan transit taxing district or to cities and towns 
 within the taxing district which are receiving financial 
 assistance under section 473.388, upon petition therefor by an 
 interested city, township or political subdivision within the 
 metropolitan transit area.  The metropolitan council may 
 establish such terms and conditions as it deems necessary and 
 advisable for providing the transit service, including such 
 combination of fares and direct payments by the petitioner as 
 will compensate the council for the full capital and operating 
 cost of the service and the related administrative activities of 
 the council.  The amount of the levy made by any municipality to 
 pay for the service shall be disregarded when calculation of 
 levies subject to limitations is made, provided that cities and 
 towns receiving financial assistance under section 473.388 shall 
 not make a special levy under this subdivision without having 
 first exhausted the available local transit funds as defined in 
 section 473.388.  The council shall not be obligated to extend 
 service beyond the boundaries of the taxing district, or to 
 cities and towns within the taxing district which are receiving 
 financial assistance under section 473.388, under any law or 
 contract unless or until payment therefor is received. 

    Subd. 2a.    Rights of debt holders.  The provisions of 
 subdivisions 1 and 2 or any other law changing the boundaries of 
 the metropolitan transit taxing district or reducing the levy 
 otherwise required to be levied within the district shall not be 
 deemed to impair the rights of holders of outstanding 
 indebtedness to require the levy of property taxes, if necessary 
 to provide for any deficiency in accordance with the conditions 
 of such indebtedness, on all property within the limits of the 
 metropolitan transit taxing district as such limits were in 
 effect at the date of issuance of such indebtedness. 

    Subd. 3.    Certification and collection.  Each county 
 treasurer shall collect and make settlement of the taxes levied 
 under subdivisions 1 and 1a with the treasurer of the council.  
 The levy of transit taxes pursuant to this section shall not 
 affect the amount or rate of taxes which may be levied by any 
 county or municipality or by the council for other purposes 
 authorized by law and shall be in addition to any other property 
 tax authorized by law. 

    Subd. 4.  Repealed, 1977 c 454 s 49 

    Subd. 5.  Repealed, 1977 c 454 s 49 

    Subd. 6. Repealed, 1Sp1985 c 10 s 123 subd 1 

    Subd. 7.    Rights of holders of debt; after 1983 levy.  
 Beginning for taxes levied in 1984, payable in 1985, and for 
 each succeeding year, as part of its levy made pursuant to 
 subdivisions 1 and 6, the council shall levy the amounts 
 necessary to provide full and timely payment of certificates of 
 indebtedness, bonds, and other obligations of the former 
 metropolitan transit commission, until all debt of the 
 commission is fully discharged and transfer the proceeds to the 
 appropriate council account for payment of its obligations.  The 
 taxes must be levied, certified, and collected in accordance 
 with the terms and conditions of the indebtedness.  Nothing in 
 Laws 1984, chapter 654 may impair the rights of holders of valid 
 obligations of the former metropolitan transit commission to 
 require a levy of property taxes.  The council shall take the 
 actions necessary to comply with the terms and conditions of the 
 obligations, including if necessary the levy of property taxes 
 to provide for a deficiency.  

    Subd. 8.    State review.  The commissioner of revenue 
 shall certify the council's levy limitation under this section 
 to the council by August 1 of the levy year.  The council must 
 certify its proposed property tax levy under this section to the 
 commissioner of revenue by September 1 of the levy year.  The 
 commissioner of revenue shall annually determine whether the 
 property tax for transit purposes certified by the council for 
 levy following the adoption of its proposed budget is within the 
 levy limitation imposed by subdivisions 1 and 1b.  The 
 commissioner shall also annually determine whether the transit 
 tax imposed on all taxable property within the metropolitan 
 transit area but outside of the metropolitan transit taxing 
 district is within the levy limitation imposed by subdivision 
 1a.  The determination must be completed prior to September 10 
 of each year.  If current information regarding market valuation 
 in any county is not transmitted to the commissioner in a timely 
 manner, the commissioner may estimate the current market 
 valuation within that county for purposes of making the 
 calculations. 

    HIST: 1975 c 13 s 71; 1975 c 203 s 4-8; 1976 c 166 s 7; 1977 c 
 454 s 44; 1979 c 46 s 2; 1980 c 607 art 13 s 1; 1980 c 614 s 
 190; 1981 c 363 s 54; 3Sp1981 c 2 art 1 s 71; 1983 c 17 s 13; 
 1983 c 293 s 106; 1984 c 502 art 3 s 25; 1984 c 654 art 3 s 
 135-137; 1984 c 655 art 2 s 11 subd 1; 1985 c 248 s 61; 1Sp1985 
 c 10 s 112-115; 1986 c 444; 1987 c 268 art 6 s 49; 1987 c 278 s 
 19; 1987 c 384 art 2 s 1; 1988 c 675 s 18-20; 1988 c 719 art 5 s 
 47; 1989 c 277 art 4 s 73; 1Sp1989 c 1 art 9 s 68; 1992 c 511 
 art 4 s 25; 1993 c 375 art 7 s 19; 1994 c 416 art 1 s 54; 1994 c 
 628 art 3 s 135-140; 1995 c 186 s 119; 1995 c 236 s 15; 1995 c 
 264 art 16 s 19; 1996 c 305 art 1 s 103; 1996 c 455 art 5 s 5-7; 
 1997 c 159 art 2 s 50