HF 3188

Introduction - 83rd Legislature (2003 - 2004)

Posted on 12/15/2009 12:00 a.m.

  1.1                          A bill for an act 
  1.2             relating to natural resources; adding soil and water 
  1.3             conservation districts to the definition of special 
  1.4             taxing district; amending Minnesota Statutes 2002, 
  1.5             section 103C.331, subdivision 16; Minnesota Statutes 
  1.6             2003 Supplement, section 275.066; proposing coding for 
  1.7             new law in Minnesota Statutes, chapter 103C. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2002, section 103C.331, 
  1.10  subdivision 16, is amended to read: 
  1.11     Subd. 16.  [BUDGET.] The district board shall annually 
  1.12  present a budget consisting of an itemized statement of district 
  1.13  expenses for the ensuing calendar year to the boards of county 
  1.14  commissioners of the counties in which the district is located.  
  1.15  The county boards may levy an annual tax on all taxable real 
  1.16  property in the district or annually authorize district levies, 
  1.17  as provided in section 103C.332, for the amount that the boards 
  1.18  determine is necessary to meet the requirements of the 
  1.19  district.  The amount levied shall be collected and distributed 
  1.20  to the district as prescribed by chapter 276.  The amount may be 
  1.21  spent by the district board for a district purpose authorized by 
  1.22  law.  
  1.23     Sec. 2.  [103C.332] [DISTRICT FUNDS AND LEVIES.] 
  1.24     Subdivision 1.  [GENERAL FUND.] (a) A district shall create 
  1.25  a general fund consisting of: 
  1.26     (1) an ad valorem tax levy, authorized by a county board 
  2.1   under section 103C.331, subdivision 16, that may not exceed 
  2.2   0.048 percent of taxable market value, or $750,000, whichever is 
  2.3   less; and 
  2.4      (2) revenue received from the county for administration of 
  2.5   the district under section 103C.331, subdivision 16. 
  2.6      (b) The money in the fund shall be used for general 
  2.7   administrative expenses.  The supervisors may make an annual 
  2.8   levy for the general fund as provided in subdivision 6. 
  2.9      Subd. 2.  [IMPLEMENTATION AND PROJECT MATCH FUND.] A 
  2.10  district shall create an implementation fund to supply funds for 
  2.11  the implementation of the projects of the district or to match 
  2.12  grants from outside sources consisting of: 
  2.13     (1) ad valorem tax levies or fees levied or to be levied 
  2.14  for the implementation of projects of the district or to match 
  2.15  grants, authorized by the county board under section 103C.331, 
  2.16  subdivision 16; and 
  2.17     (2) revenue received from the county under section 
  2.18  103C.331, subdivision 16, for the implementation of projects of 
  2.19  the district or to match grants. 
  2.20     Subd. 3.  [BUDGET HEARING.] (a) Before adopting a budget 
  2.21  when levies are authorized by the county board under section 
  2.22  103C.331, subdivision 16, the supervisors shall hold a public 
  2.23  hearing on the proposed budget. 
  2.24     (b) The supervisors shall publish a notice of the hearing 
  2.25  with a summary of the proposed budget in one or more newspapers 
  2.26  of general circulation in each county consisting of part of the 
  2.27  district.  The notice and summary shall be published once each 
  2.28  week for two successive weeks before the hearing.  The last 
  2.29  publication shall be at least two days before the hearing. 
  2.30     Subd. 4.  [BUDGET ADOPTION.] On or before September 15 of 
  2.31  each year, the supervisors shall adopt a budget for the next 
  2.32  year and decide on the total amount necessary to be raised from 
  2.33  ad valorem tax levies to meet the district's budget. 
  2.34     Subd. 5.  [CERTIFICATION TO AUDITOR.] After adoption of the 
  2.35  budget and no later than September 15, the district shall 
  2.36  certify to the auditor of each county within the district, the 
  3.1   county's share of an authorized tax, which shall be an amount 
  3.2   bearing the same proportion to the total levy as the net tax 
  3.3   capacity of the area of the county within the district bears to 
  3.4   the net tax capacity of the entire district.  The maximum amount 
  3.5   of a levy may not exceed the amount provided in subdivisions 1 
  3.6   and 2. 
  3.7      Subd. 6.  [LEVY.] The auditor of each county in the 
  3.8   district shall add the amount of an authorized levy made by the 
  3.9   supervisors to the other tax levies on the property of the 
  3.10  county within the district for collection by the county 
  3.11  treasurer with other taxes.  The county treasurer shall make 
  3.12  settlement of the taxes collected with the treasurer of the 
  3.13  district in the same manner as other taxes are distributed to 
  3.14  the other political subdivisions.  The levy authorized by this 
  3.15  section is in addition to other county taxes authorized by law. 
  3.16     Sec. 3.  Minnesota Statutes 2003 Supplement, section 
  3.17  275.066, is amended to read: 
  3.18     275.066 [SPECIAL TAXING DISTRICTS; DEFINITION.] 
  3.19     For the purposes of property taxation and property tax 
  3.20  state aids, the term "special taxing districts" includes the 
  3.21  following entities: 
  3.22     (1) watershed districts under chapter 103D; 
  3.23     (2) sanitary districts under sections 115.18 to 115.37; 
  3.24     (3) regional sanitary sewer districts under sections 115.61 
  3.25  to 115.67; 
  3.26     (4) regional public library districts under section 
  3.27  134.201; 
  3.28     (5) park districts under chapter 398; 
  3.29     (6) regional railroad authorities under chapter 398A; 
  3.30     (7) hospital districts under sections 447.31 to 447.38; 
  3.31     (8) St. Cloud Metropolitan Transit Commission under 
  3.32  sections 458A.01 to 458A.15; 
  3.33     (9) Duluth Transit Authority under sections 458A.21 to 
  3.34  458A.37; 
  3.35     (10) regional development commissions under sections 
  3.36  462.381 to 462.398; 
  4.1      (11) housing and redevelopment authorities under sections 
  4.2   469.001 to 469.047; 
  4.3      (12) port authorities under sections 469.048 to 469.068; 
  4.4      (13) economic development authorities under sections 
  4.5   469.090 to 469.1081; 
  4.6      (14) Metropolitan Council under sections 473.123 to 
  4.7   473.549; 
  4.8      (15) Metropolitan Airports Commission under sections 
  4.9   473.601 to 473.680; 
  4.10     (16) Metropolitan Mosquito Control Commission under 
  4.11  sections 473.701 to 473.716; 
  4.12     (17) Morrison County Rural Development Financing Authority 
  4.13  under Laws 1982, chapter 437, section 1; 
  4.14     (18) Croft Historical Park District under Laws 1984, 
  4.15  chapter 502, article 13, section 6; 
  4.16     (19) East Lake County Medical Clinic District under Laws 
  4.17  1989, chapter 211, sections 1 to 6; 
  4.18     (20) Floodwood Area Ambulance District under Laws 1993, 
  4.19  chapter 375, article 5, section 39; 
  4.20     (21) Middle Mississippi River Watershed Management 
  4.21  Organization under sections 103B.211 and 103B.241; 
  4.22     (22) emergency medical services special taxing districts 
  4.23  under section 144F.01; 
  4.24     (23) a county levying under the authority of section 
  4.25  103B.241, 103B.245, or 103B.251; 
  4.26     (24) Southern St. Louis County Special Taxing District; 
  4.27  Chris Jensen Nursing Home under Laws 2003, First Special Session 
  4.28  chapter 21, article 4, section 12; and 
  4.29     (25) soil and water conservation districts under chapter 
  4.30  103C; and 
  4.31     (26) any other political subdivision of the state of 
  4.32  Minnesota, excluding counties, school districts, cities, and 
  4.33  towns, that has the power to adopt and certify a property tax 
  4.34  levy to the county auditor, as determined by the commissioner of 
  4.35  revenue.