Bill Text: MN HF658 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Taconite revenue levy reductions adjusted.
Spectrum: Partisan Bill (Democrat 5-0)
Status: (Introduced - Dead) 2013-02-18 - Introduction and first reading, referred to Education Finance [HF658 Detail]
Download: Minnesota-2013-HF658-Introduced.html
1.2relating to education finance; adjusting levy reductions related to taconite
1.3revenue;amending Minnesota Statutes 2012, section 126C.48, subdivision 8.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 126C.48, subdivision 8, is amended to read:
1.6 Subd. 8. Taconite payment and other reductions. (1) Reductions in levies
1.7pursuant to subdivision 1 must be made prior to the reductions in clause (2).
1.8(2) Notwithstanding any other law to the contrary, districts that have revenue
1.9pursuant to sections298.018 ;
298.225 ;
298.24 to
298.28 , except an amount distributed
1.10under sections298.26 ;
298.28, subdivision 4 , paragraphs (c), clause (ii), and (d);
298.34
1.11to298.39 ;
298.391 to
298.396 ;
298.405 ;
477A.15 ; and any law imposing a tax upon
1.12severed mineral values must reduce the levies authorized by this chapter and chapters
1.13120B, 122A, 123A, 123B, 124A, 124D, 125A, and 127A by 95 percent of the sum of the
1.14previous year's revenue specified under this clause and the amount attributable to the same
1.15production year distributed to the cities and townships within the school district under
1.16section 298.28, subdivision 2, paragraph (c).
1.17(3) The amount of any voter approved referendum, facilities down payment, and
1.18debt levies shall not be reduced by more than 50 percent under this subdivision. In
1.19administering this paragraph, the commissioner shall first reduce the nonvoter approved
1.20levies of a district; then, if any payments, severed mineral value tax revenue or recognized
1.21revenue under paragraph (2) remains, the commissioner shall reduce any voter approved
1.22referendum levies authorized under section126C.17 ; then, if any payments, severed
1.23mineral value tax revenue or recognized revenue under paragraph (2) remains, the
1.24commissioner shall reduce any voter approved facilities down payment levies authorized
2.1under section123B.63 and then, if any payments, severed mineral value tax revenue or
2.2recognized revenue under paragraph (2) remains, the commissioner shall reduce any
2.3voter approved debt levies.
2.4(4) Before computing the reduction pursuant to this subdivision of the health and
2.5safety levy authorized by sections123B.57 and
126C.40, subdivision 5 , the commissioner
2.6shall ascertain from each affected school district the amount it proposes to levy under
2.7each section or subdivision. The reduction shall be computed on the basis of the amount
2.8so ascertained.
2.9(5) To the extent the levy reduction calculated under paragraph (2) exceeds the
2.10limitation in paragraph (3), an amount equal to the excess must be distributed from the
2.11school district's distribution under sections298.225 ,
298.28 , and
477A.15 in the following
2.12year to the cities and townships within the school district in the proportion that their
2.13taxable net tax capacity within the school district bears to the taxable net tax capacity of
2.14the school district for property taxes payable in the year prior to distribution. No city or
2.15township shall receive a distribution greater than its levy for taxes payable in the year prior
2.16to distribution. The commissioner of revenue shall certify the distributions of cities and
2.17towns under this paragraph to the county auditor by September 30 of the year preceding
2.18distribution. The county auditor shall reduce the proposed and final levies of cities and
2.19towns receiving distributions by the amount of their distribution. Distributions to the cities
2.20and towns shall be made at the times provided under section298.27 .
2.21EFFECTIVE DATE.This section is effective for levies certified in 2013 and later.
1.3revenue;amending Minnesota Statutes 2012, section 126C.48, subdivision 8.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 126C.48, subdivision 8, is amended to read:
1.6 Subd. 8. Taconite payment and other reductions. (1) Reductions in levies
1.7pursuant to subdivision 1 must be made prior to the reductions in clause (2).
1.8(2) Notwithstanding any other law to the contrary, districts that have revenue
1.9pursuant to sections
1.10under sections
1.11to
1.12severed mineral values must reduce the levies authorized by this chapter and chapters
1.13120B, 122A, 123A, 123B, 124A, 124D, 125A, and 127A by 95 percent of the sum of the
1.14previous year's revenue specified under this clause and the amount attributable to the same
1.15production year distributed to the cities and townships within the school district under
1.16section 298.28, subdivision 2, paragraph (c).
1.17(3) The amount of any voter approved referendum, facilities down payment, and
1.18debt levies shall not be reduced by more than 50 percent under this subdivision. In
1.19administering this paragraph, the commissioner shall first reduce the nonvoter approved
1.20levies of a district; then, if any payments, severed mineral value tax revenue or recognized
1.21revenue under paragraph (2) remains, the commissioner shall reduce any voter approved
1.22referendum levies authorized under section
1.23mineral value tax revenue or recognized revenue under paragraph (2) remains, the
1.24commissioner shall reduce any voter approved facilities down payment levies authorized
2.1under section
2.2recognized revenue under paragraph (2) remains, the commissioner shall reduce any
2.3voter approved debt levies.
2.4(4) Before computing the reduction pursuant to this subdivision of the health and
2.5safety levy authorized by sections
2.6shall ascertain from each affected school district the amount it proposes to levy under
2.7each section or subdivision. The reduction shall be computed on the basis of the amount
2.8so ascertained.
2.9(5) To the extent the levy reduction calculated under paragraph (2) exceeds the
2.10limitation in paragraph (3), an amount equal to the excess must be distributed from the
2.11school district's distribution under sections
2.12year to the cities and townships within the school district in the proportion that their
2.13taxable net tax capacity within the school district bears to the taxable net tax capacity of
2.14the school district for property taxes payable in the year prior to distribution. No city or
2.15township shall receive a distribution greater than its levy for taxes payable in the year prior
2.16to distribution. The commissioner of revenue shall certify the distributions of cities and
2.17towns under this paragraph to the county auditor by September 30 of the year preceding
2.18distribution. The county auditor shall reduce the proposed and final levies of cities and
2.19towns receiving distributions by the amount of their distribution. Distributions to the cities
2.20and towns shall be made at the times provided under section
2.21EFFECTIVE DATE.This section is effective for levies certified in 2013 and later.
