Bill Text: MN HF1895 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Carlton County Soil and Water Conservation District levy authority granted.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-03-04 - Referred by Chair to Property and Local Tax Division [HF1895 Detail]
Download: Minnesota-2013-HF1895-Introduced.html
1.2relating to taxation; property; granting levy authority to the Carlton County
1.3Soil and Water Conservation District;amending Minnesota Statutes 2013
1.4Supplement, section 275.066.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2013 Supplement, section 275.066, is amended to read:
1.7275.066 SPECIAL TAXING DISTRICTS; DEFINITION.
1.8 For the purposes of property taxation and property tax state aids, the term "special
1.9taxing districts" includes the following entities:
1.10 (1) watershed districts under chapter 103D;
1.11 (2) sanitary districts under sections442A.01 to
442A.29 ;
1.12 (3) regional sanitary sewer districts under sections115.61 to
115.67 ;
1.13 (4) regional public library districts under section134.201 ;
1.14 (5) park districts under chapter 398;
1.15 (6) regional railroad authorities under chapter 398A;
1.16 (7) hospital districts under sections447.31 to
447.38 ;
1.17 (8) St. Cloud Metropolitan Transit Commission under sections458A.01 to
458A.15 ;
1.18 (9) Duluth Transit Authority under sections458A.21 to
458A.37 ;
1.19 (10) regional development commissions under sections462.381 to
462.398 ;
1.20 (11) housing and redevelopment authorities under sections469.001 to
469.047 ;
1.21 (12) port authorities under sections469.048 to
469.068 ;
1.22 (13) economic development authorities under sections469.090 to
469.1081 ;
1.23 (14) Metropolitan Council under sections473.123 to
473.549 ;
1.24 (15) Metropolitan Airports Commission under sections473.601 to
473.679 ;
2.1 (16) Metropolitan Mosquito Control Commission under sections473.701 to
473.716 ;
2.2 (17) Morrison County Rural Development Financing Authority under Laws 1982,
2.3chapter 437, section 1;
2.4 (18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;
2.5 (19) East Lake County Medical Clinic District under Laws 1989, chapter 211,
2.6sections 1 to 6;
2.7 (20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article
2.85, section 39;
2.9 (21) Middle Mississippi River Watershed Management Organization under sections
2.10103B.211
and
103B.241 ;
2.11 (22) emergency medical services special taxing districts under section 144F.01;
2.12 (23) a county levying under the authority of section103B.241 ,
103B.245 , or
2.13103B.251
;
2.14 (24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home
2.15under Laws 2003, First Special Session chapter 21, article 4, section 12;
2.16 (25) an airport authority created under section360.0426 ; and
2.17 (26) any other political subdivision of the state of Minnesota, excluding counties,
2.18school districts, cities, and towns, that has the power to adopt and certify a property tax
2.19levy to the county auditor, as determined by the commissioner of revenue.; and
2.20 (27) the Carlton County Soil and Water Conservation District under this act.
2.21EFFECTIVE DATE.This section is effective the day following final enactment.
2.22 Sec. 2. CARLTON COUNTY SOIL AND WATER CONSERVATION DISTRICT;
2.23SPECIAL TAXING POWERS.
2.24 Subdivision 1. Definition. For purposes of this section, "district" means the Carlton
2.25County Soil and Water Conservation District.
2.26 Subd. 2. Levy authority. The district may levy ad valorem property taxes on
2.27taxable property within the area of its jurisdiction. The proceeds of the tax must be placed
2.28in a separate account and used only for the purposes specified in subdivision 3. The
2.29district is a special taxing district as defined by Minnesota Statutes, section 275.066, with
2.30the power to adopt and certify a property tax levy to the county auditor, and is subject to
2.31the requirements in Minnesota Statutes, section 275.067.
2.32 Subd. 3. Purpose; limit on levy amount. (a) The district must use the proceeds of
2.33any tax imposed under this authority solely to pay principal, interest, and any associated
2.34costs of obtaining and servicing a loan to finance the planning, constructing, and equipping
2.35of an office and storage facility for the district.
3.1(b) The maximum amount of the levy in any year may not exceed the amount
3.2necessary, after deduction of any amount remaining from the levy imposed in prior years,
3.3to pay 105 percent of the principal and interest due in the following calendar year and
3.4through July 1 of the next year.
3.5 Subd. 4. Expiration. (a) The district's authority to levy taxes expires:
3.6(1) following the final payment of principal, interest, and any associated costs of the
3.7loan under subdivision 3, or any loan or other financing that refinanced the original loan; or
3.8(2) if the district does not obtain the loan under subdivision 3 prior to May 1, 2017.
3.9(b) Upon expiration of this section, any amount remaining in the account created
3.10under subdivision 2 must be transferred to the general account of the district and used to
3.11reduce any amount to be levied for the district by the county under Minnesota Statutes,
3.12section 103C.331, subdivision 16, for the following year, and any subsequent years, until
3.13the amount remaining is exhausted.
3.14EFFECTIVE DATE.This section is effective the day following compliance by
3.15the Carlton County Soil and Water Conservation District board with Minnesota Statutes,
3.16section 645.021, subdivisions 2 and 3.
1.3Soil and Water Conservation District;amending Minnesota Statutes 2013
1.4Supplement, section 275.066.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2013 Supplement, section 275.066, is amended to read:
1.7275.066 SPECIAL TAXING DISTRICTS; DEFINITION.
1.8 For the purposes of property taxation and property tax state aids, the term "special
1.9taxing districts" includes the following entities:
1.10 (1) watershed districts under chapter 103D;
1.11 (2) sanitary districts under sections
1.12 (3) regional sanitary sewer districts under sections
1.13 (4) regional public library districts under section
1.14 (5) park districts under chapter 398;
1.15 (6) regional railroad authorities under chapter 398A;
1.16 (7) hospital districts under sections
1.17 (8) St. Cloud Metropolitan Transit Commission under sections
1.18 (9) Duluth Transit Authority under sections
1.19 (10) regional development commissions under sections
1.20 (11) housing and redevelopment authorities under sections
1.21 (12) port authorities under sections
1.22 (13) economic development authorities under sections
1.23 (14) Metropolitan Council under sections
1.24 (15) Metropolitan Airports Commission under sections
2.1 (16) Metropolitan Mosquito Control Commission under sections
2.2 (17) Morrison County Rural Development Financing Authority under Laws 1982,
2.3chapter 437, section 1;
2.4 (18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;
2.5 (19) East Lake County Medical Clinic District under Laws 1989, chapter 211,
2.6sections 1 to 6;
2.7 (20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article
2.85, section 39;
2.9 (21) Middle Mississippi River Watershed Management Organization under sections
2.11 (22) emergency medical services special taxing districts under section 144F.01;
2.12 (23) a county levying under the authority of section
2.14 (24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home
2.15under Laws 2003, First Special Session chapter 21, article 4, section 12;
2.16 (25) an airport authority created under section
2.17 (26) any other political subdivision of the state of Minnesota, excluding counties,
2.18school districts, cities, and towns, that has the power to adopt and certify a property tax
2.19levy to the county auditor, as determined by the commissioner of revenue
2.20 (27) the Carlton County Soil and Water Conservation District under this act.
2.21EFFECTIVE DATE.This section is effective the day following final enactment.
2.22 Sec. 2. CARLTON COUNTY SOIL AND WATER CONSERVATION DISTRICT;
2.23SPECIAL TAXING POWERS.
2.24 Subdivision 1. Definition. For purposes of this section, "district" means the Carlton
2.25County Soil and Water Conservation District.
2.26 Subd. 2. Levy authority. The district may levy ad valorem property taxes on
2.27taxable property within the area of its jurisdiction. The proceeds of the tax must be placed
2.28in a separate account and used only for the purposes specified in subdivision 3. The
2.29district is a special taxing district as defined by Minnesota Statutes, section 275.066, with
2.30the power to adopt and certify a property tax levy to the county auditor, and is subject to
2.31the requirements in Minnesota Statutes, section 275.067.
2.32 Subd. 3. Purpose; limit on levy amount. (a) The district must use the proceeds of
2.33any tax imposed under this authority solely to pay principal, interest, and any associated
2.34costs of obtaining and servicing a loan to finance the planning, constructing, and equipping
2.35of an office and storage facility for the district.
3.1(b) The maximum amount of the levy in any year may not exceed the amount
3.2necessary, after deduction of any amount remaining from the levy imposed in prior years,
3.3to pay 105 percent of the principal and interest due in the following calendar year and
3.4through July 1 of the next year.
3.5 Subd. 4. Expiration. (a) The district's authority to levy taxes expires:
3.6(1) following the final payment of principal, interest, and any associated costs of the
3.7loan under subdivision 3, or any loan or other financing that refinanced the original loan; or
3.8(2) if the district does not obtain the loan under subdivision 3 prior to May 1, 2017.
3.9(b) Upon expiration of this section, any amount remaining in the account created
3.10under subdivision 2 must be transferred to the general account of the district and used to
3.11reduce any amount to be levied for the district by the county under Minnesota Statutes,
3.12section 103C.331, subdivision 16, for the following year, and any subsequent years, until
3.13the amount remaining is exhausted.
3.14EFFECTIVE DATE.This section is effective the day following compliance by
3.15the Carlton County Soil and Water Conservation District board with Minnesota Statutes,
3.16section 645.021, subdivisions 2 and 3.
