Bill Text: MN SF1148 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Mineral taxes division and distribution requirements for school districts modifications
Sponsorship: Bipartisan Bill
Status: (Introduced - Dead) 2013-03-07 - Referred to Taxes [SF1148 Detail]
Download: Minnesota-2013-SF1148-Introduced.html
1.2relating to taxation; modifying the division and distribution of minerals taxes to
1.3school districts;amending Minnesota Statutes 2012, section 298.28, subdivision
1.44.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 298.28, subdivision 4, is amended to read:
1.7 Subd. 4. School districts. (a) 23.15 cents per taxable ton, plus the increase provided
1.8in paragraph (d), less the amount that would have been computed under Minnesota
1.9Statutes 2008, section126C.21, subdivision 4 , for the current year for that district, must be
1.10allocated to qualifying school districts to be distributed, based upon the certification of the
1.11commissioner of revenue, under paragraphs (b), (c), and (f).
1.12 (b)(i) 3.43 cents per taxable ton must be distributed to the school districts in which
1.13the lands from which taconite was mined or quarried were located or within which the
1.14concentrate was produced. The distribution must be based on the apportionment formula
1.15prescribed in subdivision 2.
1.16 (ii) Four cents per taxable ton from each taconite facility must be distributed to
1.17each affected school district for deposit in a fund dedicated to building maintenance
1.18and repairs, as follows:
1.19 (1) proceeds from Keewatin Taconite or its successor are distributed to Independent
1.20School Districts Nos. 316, Coleraine, and 319, Nashwauk-Keewatin, or their successor
1.21districts;
1.22 (2) proceeds from the Hibbing Taconite Company or its successor are distributed to
1.23Independent School Districts Nos. 695, Chisholm, and 701, Hibbing, or their successor
1.24districts;
2.1 (3) proceeds from the Mittal Steel Company and Minntac or their successors are
2.2distributed to Independent School Districts Nos. 712, Mountain Iron-Buhl, 706, Virginia,
2.32711, Mesabi East, and 2154, Eveleth-Gilbert, or their successor districts;
2.4 (4) proceeds from the Northshore Mining Company or its successor are distributed
2.5to Independent School Districts Nos. 2142, St. Louis County, and 381, Lake Superior,
2.6or their successor districts; and
2.7 (5) proceeds from United Taconite or its successor are distributed to Independent
2.8School Districts Nos. 2142, St. Louis County, and 2154, Eveleth-Gilbert, or their
2.9successor districts.
2.10 Revenues that are required to be distributed to more than one district shall be
2.11apportioned according to the number of pupil units identified in section126C.05,
2.12subdivision 1 , enrolled in the second previous year.
2.13 (c)(i) 15.72 cents per taxable ton, less any amount distributed under paragraph (e),
2.14shall be distributed to a group of school districts comprised of those school districts which
2.15qualify as a tax relief area under section273.134, paragraph (b) , or in which there is a
2.16qualifying municipality as defined by section273.134, paragraph (a) , in direct proportion
2.17to school district indexes as follows: for each school district, its pupil units determined
2.18under section126C.05 for the prior school year shall be multiplied by the ratio of the
2.19average adjusted net tax capacity per pupil unit for school districts receiving aid under
2.20this clause as calculated pursuant to chapters 122A, 126C, and 127A for the school year
2.21ending prior to distribution to the adjusted net tax capacity per pupil unit of the district.
2.22Each district shall receive that portion of the distribution which its index bears to the sum
2.23of the indices for all school districts that receive the distributions.
2.24 (ii) Notwithstanding clause (i), each school district that receives a distribution
2.25under sections298.018 ;
298.23 to
298.28 , exclusive of any amount received under this
2.26clause;298.34 to
298.39 ;
298.391 to
298.396 ;
298.405 ; or any law imposing a tax on
2.27severed mineral values after reduction for any portion distributed to cities and towns
2.28under section126C.48, subdivision 8 , paragraph (5), that is less than the amount of its
2.29levy reduction under section126C.48, subdivision 8 , for the second year prior to the
2.30year of the distribution shall receive a distribution equal to the difference; the amount
2.31necessary to make this payment shall be derived from proportionate reductions in the
2.32initial distribution to other school districts under clause (i). If there are insufficient tax
2.33proceeds to make the distribution provided under this paragraph in any year, money must
2.34be transferred from the taconite property tax relief account in subdivision 6, to the extent
2.35of the shortfall in the distribution.
3.1 (d) Any school district described in paragraph (c) where a levy increase pursuant to
3.2section126C.17, subdivision 9 , was authorized by referendum for taxes payable in 2001,
3.3shall receive a distribution of 21.3 cents per ton. Each district shall receive $175 times the
3.4pupil units identified in section126C.05, subdivision 1 , enrolled in the second previous
3.5year or the 1983-1984 school year, whichever is greater, less the product of 1.8 percent
3.6times the district's taxable net tax capacity in the second previous year.
3.7 If the total amount provided by paragraph (d) is insufficient to make the payments
3.8herein required then the entitlement of $175 per pupil unit shall be reduced uniformly
3.9so as not to exceed the funds available. Any amounts received by a qualifying school
3.10district in any fiscal year pursuant to paragraph (d) shall not be applied to reduce general
3.11education aid which the district receives pursuant to section126C.13 or the permissible
3.12levies of the district. Any amount remaining after the payments provided in this paragraph
3.13shall be paid to the commissioner of Iron Range resources and rehabilitation who shall
3.14deposit the same in the taconite environmental protection fund and the Douglas J. Johnson
3.15economic protection trust fund as provided in subdivision 11.
3.16 Each district receiving money according to this paragraph shall reserve the lesser of
3.17the amount received under this paragraph or $25 times the number of pupil units served
3.18in the district. It may use the money for early childhood programsor for outcome-based
3.19learning programs that enhance the academic quality of the district's curriculum. The
3.20outcome-based learning programs must be approved by the commissioner of education.
3.21 (e) There shall be distributed to any school district the amount which the school
3.22district was entitled to receive under section298.32 in 1975.
3.23 (f) Four cents per taxable ton must be distributed to qualifying school districts
3.24according to the distribution specified in paragraph (b), clause (ii), and two cents per taxable
3.25ton must be distributed according to the distribution specified in paragraph (c). These
3.26amounts are not subject to sections126C.21, subdivision 4 , and
126C.48, subdivision 8 .
1.3school districts;amending Minnesota Statutes 2012, section 298.28, subdivision
1.44.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 298.28, subdivision 4, is amended to read:
1.7 Subd. 4. School districts. (a) 23.15 cents per taxable ton, plus the increase provided
1.8in paragraph (d), less the amount that would have been computed under Minnesota
1.9Statutes 2008, section
1.10allocated to qualifying school districts to be distributed, based upon the certification of the
1.11commissioner of revenue, under paragraphs (b), (c), and (f).
1.12 (b)(i) 3.43 cents per taxable ton must be distributed to the school districts in which
1.13the lands from which taconite was mined or quarried were located or within which the
1.14concentrate was produced. The distribution must be based on the apportionment formula
1.15prescribed in subdivision 2.
1.16 (ii) Four cents per taxable ton from each taconite facility must be distributed to
1.17each affected school district for deposit in a fund dedicated to building maintenance
1.18and repairs, as follows:
1.19 (1) proceeds from Keewatin Taconite or its successor are distributed to Independent
1.20School Districts Nos. 316, Coleraine, and 319, Nashwauk-Keewatin, or their successor
1.21districts;
1.22 (2) proceeds from the Hibbing Taconite Company or its successor are distributed to
1.23Independent School Districts Nos. 695, Chisholm, and 701, Hibbing, or their successor
1.24districts;
2.1 (3) proceeds from the Mittal Steel Company and Minntac or their successors are
2.2distributed to Independent School Districts Nos. 712, Mountain Iron-Buhl, 706, Virginia,
2.32711, Mesabi East, and 2154, Eveleth-Gilbert, or their successor districts;
2.4 (4) proceeds from the Northshore Mining Company or its successor are distributed
2.5to Independent School Districts Nos. 2142, St. Louis County, and 381, Lake Superior,
2.6or their successor districts; and
2.7 (5) proceeds from United Taconite or its successor are distributed to Independent
2.8School Districts Nos. 2142, St. Louis County, and 2154, Eveleth-Gilbert, or their
2.9successor districts.
2.10 Revenues that are required to be distributed to more than one district shall be
2.11apportioned according to the number of pupil units identified in section
2.12subdivision 1
2.13 (c)(i) 15.72 cents per taxable ton, less any amount distributed under paragraph (e),
2.14shall be distributed to a group of school districts comprised of those school districts which
2.15qualify as a tax relief area under section
2.16qualifying municipality as defined by section
2.17to school district indexes as follows: for each school district, its pupil units determined
2.18under section
2.19average adjusted net tax capacity per pupil unit for school districts receiving aid under
2.20this clause as calculated pursuant to chapters 122A, 126C, and 127A for the school year
2.21ending prior to distribution to the adjusted net tax capacity per pupil unit of the district.
2.22Each district shall receive that portion of the distribution which its index bears to the sum
2.23of the indices for all school districts that receive the distributions.
2.24 (ii) Notwithstanding clause (i), each school district that receives a distribution
2.25under sections
2.26clause;
2.27severed mineral values after reduction for any portion distributed to cities and towns
2.28under section
2.29levy reduction under section
2.30year of the distribution shall receive a distribution equal to the difference; the amount
2.31necessary to make this payment shall be derived from proportionate reductions in the
2.32initial distribution to other school districts under clause (i). If there are insufficient tax
2.33proceeds to make the distribution provided under this paragraph in any year, money must
2.34be transferred from the taconite property tax relief account in subdivision 6, to the extent
2.35of the shortfall in the distribution.
3.1 (d) Any school district described in paragraph (c) where a levy increase pursuant to
3.2section
3.3shall receive a distribution of 21.3 cents per ton. Each district shall receive $175 times the
3.4pupil units identified in section
3.5year or the 1983-1984 school year, whichever is greater
3.6
3.7 If the total amount provided by paragraph (d) is insufficient to make the payments
3.8herein required then the entitlement of $175 per pupil unit shall be reduced uniformly
3.9so as not to exceed the funds available. Any amounts received by a qualifying school
3.10district in any fiscal year pursuant to paragraph (d) shall not be applied to reduce general
3.11education aid which the district receives pursuant to section
3.12levies of the district. Any amount remaining after the payments provided in this paragraph
3.13shall be paid to the commissioner of Iron Range resources and rehabilitation who shall
3.14deposit the same in the taconite environmental protection fund and the Douglas J. Johnson
3.15economic protection trust fund as provided in subdivision 11.
3.16 Each district receiving money according to this paragraph shall reserve the lesser of
3.17the amount received under this paragraph or $25 times the number of pupil units served
3.18in the district. It may use the money for early childhood programs
3.19
3.20
3.21 (e) There shall be distributed to any school district the amount which the school
3.22district was entitled to receive under section
3.23 (f) Four cents per taxable ton must be distributed to qualifying school districts
3.24according to the distribution specified in paragraph (b), clause (ii), and two cents per taxable
3.25ton must be distributed according to the distribution specified in paragraph (c). These
3.26amounts are not subject to sections
