1.1 	A bill for an act
1.2 	relating to natural resources; modifying funding of soil and water conservation 
1.3 	districts; providing that county levies for soil and water conservation districts are 
1.4 	special taxing district levies; appropriating money for soil and water conservation 
1.5 	district grants;amending Minnesota Statutes 2014, sections 275.066; 275.07, 
1.6 	subdivision 1; proposing coding for new law in Minnesota Statutes, chapter 103C.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. [103C.333] COUNTY LEVY AUTHORITY.
1.9 	Notwithstanding any other law to the contrary, a county levying a tax under section 
1.10 	103C.331 shall not include any taxes levied under those authorities in the levy certified 
1.11 	under section 275.07, subdivision 1, paragraph (a). A county levying under section 
1.12 	103C.331 shall separately certify that amount, and the auditor shall extend that levy as a 
1.13 	special taxing district levy under sections 275.066 and 275.07, subdivision 1, paragraph (b).

1.14 	Sec. 2. Minnesota Statutes 2014, section 275.066, is amended to read:
1.15 	275.066 SPECIAL TAXING DISTRICTS; DEFINITION.
1.16 	For the purposes of property taxation and property tax state aids, the term "special 
1.17 	taxing districts" includes the following entities:
1.18 	(1) watershed districts under chapter 103D;
1.19 	(2) sanitary districts under sections 442A.01 to 442A.29;
1.20 	(3) regional sanitary sewer districts under sections 115.61 to 115.67;
1.21 	(4) regional public library districts under section 134.201;
1.22 	(5) park districts under chapter 398;
1.23 	(6) regional railroad authorities under chapter 398A;
1.24 	(7) hospital districts under sections 447.31 to 447.38;
2.1 	(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;
2.2 	(9) Duluth Transit Authority under sections 458A.21 to 458A.37;
2.3 	(10) regional development commissions under sections 462.381 to 462.398;
2.4 	(11) housing and redevelopment authorities under sections 469.001 to 469.047;
2.5 	(12) port authorities under sections 469.048 to 469.068;
2.6 	(13) economic development authorities under sections 469.090 to 469.1081;
2.7 	(14) Metropolitan Council under sections 473.123 to 473.549;
2.8 	(15) Metropolitan Airports Commission under sections 473.601 to 473.679;
2.9 	(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;
2.10 	(17) Morrison County Rural Development Financing Authority under Laws 1982, 
2.11 	chapter 437, section 1;
2.12 	(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;
2.13 	(19) East Lake County Medical Clinic District under Laws 1989, chapter 211, 
2.14 	sections 1 to 6;
2.15 	(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 
2.16 	5, section 39;
2.17 	(21) Middle Mississippi River Watershed Management Organization under sections 
2.18 	103B.211 and 103B.241;
2.19 	(22) emergency medical services special taxing districts under section 144F.01;
2.20 	(23) a county levying under the authority of section 103B.241, 103B.245, ~~or~~
2.21 	103B.251, or 103C.331;
2.22 	(24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home 
2.23 	under Laws 2003, First Special Session chapter 21, article 4, section 12;
2.24 	(25) an airport authority created under section 360.0426; and
2.25 	(26) any other political subdivision of the state of Minnesota, excluding counties, 
2.26 	school districts, cities, and towns, that has the power to adopt and certify a property tax 
2.27 	levy to the county auditor, as determined by the commissioner of revenue.

2.28 	Sec. 3. Minnesota Statutes 2014, section 275.07, subdivision 1, is amended to read:
2.29 		Subdivision 1.Certification of levy. (a) Except as provided under paragraph (b), 
2.30 	the taxes voted by cities, counties, school districts, and special districts shall be certified 
2.31 	by the proper authorities to the county auditor on or before five working days after 
2.32 	December 20 in each year. A town must certify the levy adopted by the town board to 
2.33 	the county auditor by September 15 each year. If the town board modifies the levy at a 
2.34 	special town meeting after September 15, the town board must recertify its levy to the 
2.35 	county auditor on or before five working days after December 20. If a city, town, county, 
3.1 	school district, or special district fails to certify its levy by that date, its levy shall be the 
3.2 	amount levied by it for the preceding year.
3.3 	(b)(i) The taxes voted by counties under sections 103B.241, 103B.245, ~~and~~
3.4 	103B.251, and 103C.331 shall be separately certified by the county to the county auditor 
3.5 	on or before five working days after December 20 in each year. The taxes certified 
3.6 	shall not be reduced by the county auditor by the aid received under section 273.1398, 
3.7 	subdivision 3. If a county fails to certify its levy by that date, its levy shall be the amount 
3.8 	levied by it for the preceding year.
3.9 	(ii) For purposes of the proposed property tax notice under section 275.065 and 
3.10 	the property tax statement under section 276.04, for the first year in which the county 
3.11 	implements the provisions of this paragraph, the county auditor shall reduce the county's 
3.12 	levy for the preceding year to reflect any amount levied for water management purposes 
3.13 	under clause (i) included in the county's levy.

3.14 	Sec. 4. APPROPRIATION.
 3.15 	$5,100,000 in fiscal year 2016 and $5,100,000 in fiscal year 2017 are appropriated 
3.16 	from the general fund to the Board of Water and Soil Resources for payments to soil and 
3.17 	water conservation districts for the purposes of Minnesota Statutes, sections 103C.321 and 
3.18 	103C.331. From the appropriation, each soil and water conservation district shall receive 
3.19 	an increase of $20,000 above the base amount in their general service grant. Money 
3.20 	remaining after the base increase in general service grants is available for matching grants 
3.21 	to soil and water conservation districts up to a maximum of $40,000 per district. The 
3.22 	matching grants shall be at a rate of $1.25 in state matching grants for each $1 of district 
3.23 	match. The board may reduce the amount of the natural resources block grant to a county 
3.24 	by an amount equal to any reduction in the county's general services allocation to a soil 
3.25 	and water conservation district from the county's previous year allocation when the board 
3.26 	determines that the reduction was disproportionate.