1.1                          A bill for an act
  1.2             relating to education; providing full state funding 
  1.3             for special education services; authorizing certain 
  1.4             fund transfers; eliminating a required fund transfer; 
  1.5             repealing the contract settlement deadline; modifying 
  1.6             the lease purchase levy; offsetting certain property 
  1.7             tax aids; amending Minnesota Statutes 1994, sections 
  1.8             121.912, subdivisions 1 and 1b; 124.155, subdivision 
  1.9             1; 124.226, subdivision 1; 124.243, subdivisions 3, 8, 
  1.10            and by adding a subdivision; 124.244, subdivision 2, 
  1.11            and by adding a subdivision; 124.273, subdivision 1b; 
  1.12            124.32, subdivisions 1b and 1d; 124.322, subdivisions 
  1.13            1a and 2; 124.323, subdivision 1; 124.574, subdivision 
  1.14            2b; 124.91, subdivision 3; 124A.03, subdivision 2; 
  1.15            124A.22, subdivisions 4, 4a, 4b, 8a, and 9; 124A.23, 
  1.16            subdivisions 1 and 4; 124A.24; 275.065, subdivision 3; 
  1.17            and 276.04, subdivision 2; proposing coding for new 
  1.18            law in Minnesota Statutes, chapter 124A. 
  1.19  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.20     Section 1.  Minnesota Statutes 1994, section 121.912, 
  1.21  subdivision 1, is amended to read: 
  1.22     Subdivision 1.  [LIMITATIONS.] (a) Except as provided in 
  1.23  this subdivision, sections 121.9121, 123.36, 124.243, 475.61, 
  1.24  and 475.65, a school district may not permanently transfer money 
  1.25  from (1) an operating fund to a nonoperating fund; (2) a 
  1.26  nonoperating fund to another nonoperating fund; or (3) a 
  1.27  nonoperating fund to an operating fund. 
  1.28     (b) Permanent transfers may be made from any fund to any 
  1.29  other fund to correct for prior fiscal years' errors discovered 
  1.30  after the books have been closed for that year. 
  1.31     (c) Permanent transfers may be made from the general fund 
  1.32  to any other operating funds according to section 123.7045 or if 
  2.1   the resources of the other fund are not adequate to finance 
  2.2   approved expenditures from that other fund. 
  2.3      (d) Permanent transfers may also be made from the general 
  2.4   fund to eliminate deficits in another fund when that other fund 
  2.5   is being discontinued. 
  2.6      (e) When a district discontinues operation of a 
  2.7   district-owned bus fleet or a substantial portion of a fleet, 
  2.8   permanent transfers must be made, on June 30 of the fiscal year 
  2.9   that the operation is discontinued, from the fund balance 
  2.10  account entitled "pupil transportation fund reserved for bus 
  2.11  purchases" to the capital expenditure fund.  The sum of the 
  2.12  levies authorized pursuant to sections 124.243, 124.244, and 
  2.13  124.83 shall be reduced by an amount equal to the amount 
  2.14  transferred. 
  2.15     (f) Any school district may transfer any amount from the 
  2.16  undesignated fund balance account in its transportation fund to 
  2.17  any other operating fund or to the reserved fund balance account 
  2.18  for bus purchases in its transportation fund. 
  2.19     (g) Permanent transfers may be made from the general fund 
  2.20  to the equipment account in the capital expenditure fund if the 
  2.21  resources of the equipment account are not adequate to finance 
  2.22  approved expenditures from that account. 
  2.23     Sec. 2.  Minnesota Statutes 1994, section 121.912, 
  2.24  subdivision 1b, is amended to read: 
  2.25     Subd. 1b.  [TRA AND FICA TRANSFER.] (a) Notwithstanding 
  2.26  subdivision 1, a district shall may transfer money from the 
  2.27  general fund to the community service fund for the employer 
  2.28  contributions for teacher retirement and FICA for employees who 
  2.29  are members of a teacher retirement association and who are paid 
  2.30  from the community service fund.  
  2.31     (b) A district shall not transfer money under paragraph (a) 
  2.32  for employees who are paid with money other than normal 
  2.33  operating funds, as defined in section 354.05, subdivision 27.  
  2.34     Sec. 3.  Minnesota Statutes 1994, section 124.155, 
  2.35  subdivision 1, is amended to read: 
  2.36     Subdivision 1.  [AMOUNT OF ADJUSTMENT.] Each year state 
  3.1   aids and credits enumerated in subdivision 2 payable to any 
  3.2   school district for that fiscal year shall be adjusted, in the 
  3.3   order listed, by an amount equal to (1) the amount the district 
  3.4   recognized as revenue for the prior fiscal year pursuant to 
  3.5   section 121.904, subdivision 4a, clause (b), minus (2) the 
  3.6   amount the district recognizes as revenue for the current fiscal 
  3.7   year pursuant to section 121.904, subdivision 4a, clause (b).  
  3.8   For the purposes of making the aid adjustment under this 
  3.9   subdivision, the amount the district recognizes as revenue for 
  3.10  either the prior fiscal year or the current fiscal year pursuant 
  3.11  to section 121.904, subdivision 4a, clause (b), shall not 
  3.12  include any amount levied pursuant to sections 124.226, 
  3.13  subdivision 9, 124.91, subdivisions 2 and 3, 124.912, 
  3.14  subdivisions 2 and 3, or a successor provision only for those 
  3.15  districts affected, 124.916, subdivisions 1 and 2, 124.918, 
  3.16  subdivision 6, and 124A.03, subdivision 2; and Laws 1992, 
  3.17  chapter 499, articles 1, section 20, and 6, section 36.  Payment 
  3.18  from the permanent school fund shall not be adjusted pursuant to 
  3.19  this section.  The school district shall be notified of the 
  3.20  amount of the adjustment made to each payment pursuant to this 
  3.21  section. 
  3.22     Sec. 4.  Minnesota Statutes 1994, section 124.226, 
  3.23  subdivision 1, is amended to read: 
  3.24     Subdivision 1.  [BASIC TRANSPORTATION.] Each year, a school 
  3.25  district may levy for school transportation services an amount 
  3.26  not to exceed the amount raised by the basic transportation tax 
  3.27  rate times the adjusted net tax capacity of the district for the 
  3.28  preceding year.  The commissioner of education shall establish 
  3.29  the basic transportation tax rate by July 1 of each year for 
  3.30  levies payable in the following year.  The basic transportation 
  3.31  tax rate shall be a rate, rounded up to the nearest hundredth of 
  3.32  a percent, that, when applied to the adjusted net tax capacity 
  3.33  of taxable property for all districts, raises the amount 
  3.34  specified for basic transportation in this subdivision section 
  3.35  124A.231.  The basic transportation tax rate for transportation 
  3.36  shall be the rate that raises $64,300,000 for fiscal year 1993 
  4.1   and $68,000,000 for fiscal year 1994 and subsequent fiscal 
  4.2   years.  The basic transportation tax rate certified by the 
  4.3   commissioner of education must not be changed due to changes or 
  4.4   corrections made to a district's adjusted net tax capacity after 
  4.5   the tax rate has been certified. 
  4.6      Sec. 5.  Minnesota Statutes 1994, section 124.243, is 
  4.7   amended by adding a subdivision to read: 
  4.8      Subd. 2b.  [CAPITAL EXPENDITURE FACILITIES TAX RATE.] (a) 
  4.9   For fiscal year 1996, the capital expenditure facilities tax 
  4.10  rate is 1.39 percent. 
  4.11     (b) For fiscal year 1997 and thereafter, the commissioner 
  4.12  shall establish the capital expenditure facilities tax rate by 
  4.13  July 1 each year for taxes payable in the following year.  The 
  4.14  capital expenditure facilities tax rate shall be a rate, rounded 
  4.15  up to the nearest hundredth of a percent, that, when applied to 
  4.16  the adjusted net tax capacity for all districts, raises the 
  4.17  amount specified for the capital expenditure facilities levy in 
  4.18  section 124A.231.  The capital expenditure facilities tax rate 
  4.19  may not be changed due to changes or corrections made to a 
  4.20  district's adjusted net tax capacity after the tax rate has been 
  4.21  established. 
  4.22     Sec. 6.  Minnesota Statutes 1994, section 124.243, 
  4.23  subdivision 3, is amended to read: 
  4.24     Subd. 3.  [CAPITAL EXPENDITURE FACILITIES LEVY.] To obtain 
  4.25  capital expenditure facilities revenue, a district may levy an 
  4.26  amount not to exceed the lesser of: 
  4.27     (1) the capital expenditure facilities revenue determined 
  4.28  in subdivision 2 multiplied by the lesser of one, or the ratio 
  4.29  of: 
  4.30     (1) the quotient derived by dividing the adjusted net tax 
  4.31  capacity of the district for the year preceding the year the 
  4.32  levy is certified by the actual pupil units in the district for 
  4.33  the school year to which the levy is attributable, to 
  4.34     (2) 100 percent of the equalizing factor for the school 
  4.35  year to which the levy is attributable.; or 
  4.36     (2) the amount raised by the capital expenditure facilities 
  5.1   tax rate times the adjusted net tax capacity of the district for 
  5.2   the preceding year. 
  5.3      Sec. 7.  Minnesota Statutes 1994, section 124.243, 
  5.4   subdivision 8, is amended to read: 
  5.5      Subd. 8.  [FUND TRANSFERS.] (a) Money in the account for 
  5.6   capital expenditure facilities revenue must not be transferred 
  5.7   into any other account or fund, except as specified in this 
  5.8   subdivision. 
  5.9      (b) The school board may, by resolution, transfer money 
  5.10  into the debt redemption fund to pay the amounts needed to meet, 
  5.11  when due, principal and interest payments on certain obligations 
  5.12  issued according to chapter 475. 
  5.13     (c) Each fiscal year, if a district does not have any 
  5.14  obligations outstanding under chapter 475, has not levied under 
  5.15  section 124.239, subdivision 3 or 5, and has not received 
  5.16  revenue under section 124.83, a school board may use up to 
  5.17  one-third of its capital expenditure facilities revenue for 
  5.18  equipment uses under section 124.244. 
  5.19     (d) Notwithstanding paragraph (c), a school board may 
  5.20  transfer all or a part of its capital expenditure facilities 
  5.21  revenue to its capital expenditure equipment account if: 
  5.22     (1) the district has only one facility and that facility is 
  5.23  less than ten years old; or 
  5.24     (2) the district receives approval from the commissioner to 
  5.25  make the transfer. 
  5.26     (e) In considering approval of a transfer under paragraph 
  5.27  (d), clause (2), the commissioner must consider the district's 
  5.28  facility needs. 
  5.29     Sec. 8.  Minnesota Statutes 1994, section 124.244, is 
  5.30  amended by adding a subdivision to read:  
  5.31     Subd. 1a.  [CAPITAL EXPENDITURE EQUIPMENT TAX RATE.] (a) 
  5.32  For fiscal year 1996, the capital expenditure equipment tax rate 
  5.33  is 0.72 percent. 
  5.34     (b) For fiscal year 1997 and thereafter, the commissioner 
  5.35  shall establish the capital expenditure equipment tax rate by 
  5.36  July 1 each year for taxes payable in the following year.  The 
  6.1   capital expenditure equipment tax rate shall be a rate, rounded 
  6.2   up to the nearest hundredth of a percent, that, when applied to 
  6.3   the adjusted net tax capacity for all districts, raises the 
  6.4   amount specified for the capital expenditure equipment levy in 
  6.5   section 124A.231.  The capital expenditure equipment tax rate 
  6.6   may not be changed due to changes or corrections made to a 
  6.7   district's adjusted net tax capacity after the tax rate has been 
  6.8   established. 
  6.9      Sec. 9.  Minnesota Statutes 1994, section 124.244, 
  6.10  subdivision 2, is amended to read: 
  6.11     Subd. 2.  [CAPITAL EXPENDITURE EQUIPMENT LEVY.] To obtain 
  6.12  capital expenditure equipment revenue, a district may levy an 
  6.13  amount not to exceed the lesser of: 
  6.14     (1) the district's capital expenditure equipment revenue as 
  6.15  determined in subdivision 1 multiplied by the lesser of one, or 
  6.16  the ratio of: 
  6.17     (1) the quotient derived by dividing the adjusted net tax 
  6.18  capacity of the district for the year preceding the year the 
  6.19  levy is certified by the actual pupil units in the district for 
  6.20  the school year to which the levy is attributable, to 
  6.21     (2) 100 percent of the equalizing factor for the school 
  6.22  year to which the levy is attributable.; or 
  6.23     (2) the amount raised by the capital expenditure equipment 
  6.24  tax rate times the adjusted net tax capacity of the district for 
  6.25  the preceding year. 
  6.26     Sec. 10.  Minnesota Statutes 1994, section 124.273, 
  6.27  subdivision 1b, is amended to read: 
  6.28     Subd. 1b.  [TEACHERS SALARIES.] Each year the state shall 
  6.29  pay a school district a portion 68 percent of the salary of one 
  6.30  full-time equivalent teacher for each 40 pupils of limited 
  6.31  English proficiency enrolled in the district.  Notwithstanding 
  6.32  the foregoing, the state shall pay a portion 68 percent of the 
  6.33  salary of one-half of a full-time equivalent teacher to a 
  6.34  district with 20 or fewer pupils of limited English proficiency 
  6.35  enrolled.  The portion for a full-time teacher shall be the 
  6.36  lesser of 55.2 percent of the salary or $15,320.  The portion 
  7.1   for a part-time or limited-time teacher shall be the lesser of 
  7.2   55.2 percent of the salary or the product of $15,320 times the 
  7.3   ratio of the person's actual employment to full-time 
  7.4   employment.  For the purposes of this subdivision, a teacher 
  7.5   includes nonlicensed personnel who provide direct instruction to 
  7.6   students of limited English proficiency under the supervision of 
  7.7   a licensed teacher. 
  7.8      Sec. 11.  Minnesota Statutes 1994, section 124.32, 
  7.9   subdivision 1b, is amended to read: 
  7.10     Subd. 1b.  [TEACHERS SALARIES.] (a) Each year the state 
  7.11  shall pay to a district a portion 68 percent of the salary of 
  7.12  each essential person employed in the district's program for 
  7.13  children with a disability during the regular school year, 
  7.14  whether the person is employed by one or more districts.  The 
  7.15  state shall also pay to the Minnesota state academy for the deaf 
  7.16  or the Minnesota state academy for the blind a part of the 
  7.17  salary of each instructional aide assigned to a child attending 
  7.18  the academy, if that aide is required by the child's individual 
  7.19  education plan.  
  7.20     (b) For the 1992-1993 school year and thereafter, the 
  7.21  portion for a full-time person is an amount not to exceed the 
  7.22  lesser of 55.2 percent of the salary or $15,320.  The portion 
  7.23  for a part-time or limited-time person is an amount not to 
  7.24  exceed the lesser of 55.2 percent of the salary or the product 
  7.25  of $15,320 times the ratio of the person's actual employment to 
  7.26  full-time employment. 
  7.27     Sec. 12.  Minnesota Statutes 1994, section 124.32, 
  7.28  subdivision 1d, is amended to read: 
  7.29     Subd. 1d.  [CONTRACT SERVICES.] For special instruction and 
  7.30  services provided to any pupil by contracting with public, 
  7.31  private, or voluntary agencies other than school districts, in 
  7.32  place of special instruction and services provided by the 
  7.33  district, the state shall pay each district 52 68 percent of the 
  7.34  difference between the amount of the contract and the basic 
  7.35  revenue of the district for that pupil for the fraction of the 
  7.36  school day the pupil receives services under the contract.  For 
  8.1   special instruction and services provided to any pupil by 
  8.2   contracting for services with public, private, or voluntary 
  8.3   agencies other than school districts, that are supplementary to 
  8.4   a full educational program provided by the school district, the 
  8.5   state shall pay each district 52 68 percent of the amount of the 
  8.6   contract for that pupil. 
  8.7      Sec. 13.  Minnesota Statutes 1994, section 124.322, 
  8.8   subdivision 1a, is amended to read: 
  8.9      Subd. 1a.  [DEFINITIONS.] In this section, the definitions 
  8.10  in this subdivision apply. 
  8.11     (a) "Base revenue" means the following: 
  8.12     (1) for the first fiscal year after approval of the 
  8.13  district's application, base revenue means the sum of the 
  8.14  district's revenue for the preceding fiscal year for its special 
  8.15  education program under sections section 124.32, subdivisions 
  8.16  1b, 1d, 2, 5, and 10, and 124.321, subdivision 1; 
  8.17     (2) for the second fiscal year after approval of a 
  8.18  district's application, base revenue means the sum of the 
  8.19  district's revenue for the second prior fiscal year for its 
  8.20  special education program under sections section 124.32, 
  8.21  subdivisions 1b, 1d, 2, 5, and 10, and 124.321, subdivision 1; 
  8.22  and 
  8.23     (3) for the third fiscal year after approval of a 
  8.24  district's application, and thereafter, base revenue means the 
  8.25  sum of the revenue a district would have been entitled to in the 
  8.26  second prior fiscal year for its special education program under 
  8.27  sections section 124.32, subdivisions 1b, 1d, 2, 5, and 10, and 
  8.28  124.321, subdivision 1, based on activities defined as 
  8.29  reimbursable under state board rules for special education and 
  8.30  nonspecial education students, and additional activities as 
  8.31  detailed and approved by the commissioner of education. 
  8.32     (b) "Base aid" means the following: 
  8.33     (1) for the first fiscal year after approval of a 
  8.34  district's application, base aid means the sum of the district's 
  8.35  gross aid for the preceding fiscal year for its special 
  8.36  education program under section 124.32, subdivisions 1b, 1d, 2, 
  9.1   5, and 10; 
  9.2      (2) for the second fiscal year after approval of a 
  9.3   district's application, base aid means the sum of the district's 
  9.4   gross aid for the second prior fiscal year for its special 
  9.5   education program under section 124.32, subdivisions 1b, 1d, 2, 
  9.6   5, and 10; and 
  9.7      (3) for the third fiscal year after approval of a 
  9.8   district's application and thereafter, base aid means the sum of 
  9.9   the gross aid the district would have been entitled to in the 
  9.10  second prior fiscal year for its special education program under 
  9.11  section 124.32, subdivisions 1b, 1d, 2, 5, and 10, based on 
  9.12  activities defined as reimbursable under state board of 
  9.13  education rules for special education and nonspecial education 
  9.14  students, and additional activities as detailed and approved by 
  9.15  the commissioner of education in the application plan. 
  9.16     (c) (b) Notwithstanding paragraphs paragraph (a) and (b), 
  9.17  base revenue and base aid for 1995 and later fiscal years must 
  9.18  does not include revenue and aid under section 124.32, 
  9.19  subdivision 5. 
  9.20     (d) (c) "Alternative delivery revenue inflator" means: 
  9.21     (1) for the first fiscal year after approval of a 
  9.22  district's application, the greater of 1.017 or the ratio of (i) 
  9.23  the statewide average special education revenue under sections 
  9.24  section 124.32 and 124.321 per pupil in average daily membership 
  9.25  for the current fiscal year, to (ii) the statewide average 
  9.26  special education revenue per pupil in average daily membership 
  9.27  for the previous fiscal year. 
  9.28     (2) for the second and later fiscal years, the greater of 
  9.29  1.034 or the ratio of (i) the statewide average special 
  9.30  education revenue under sections section 124.32 and 124.321 per 
  9.31  pupil in average daily membership for the current fiscal year, 
  9.32  to (ii) the statewide average special education revenue per 
  9.33  pupil in average daily membership for the second prior fiscal 
  9.34  year. 
  9.35     (e) (d) The commissioner of education shall adjust each 
  9.36  district's base revenue and base aid to reflect any changes in 
 10.1   special education services required by rule or statute.  
 10.2      Sec. 14.  Minnesota Statutes 1994, section 124.322, 
 10.3   subdivision 2, is amended to read: 
 10.4      Subd. 2.  [AMOUNT OF ALTERNATIVE DELIVERY REVENUE.] (a) For 
 10.5   the first fiscal year after approval of an application, a 
 10.6   district's alternative delivery revenue equals its base revenue 
 10.7   multiplied by the product of the alternative delivery revenue 
 10.8   inflator times the ratio of the district's average daily 
 10.9   membership for the current fiscal year to the district's average 
 10.10  daily membership for the immediately preceding fiscal year.  For 
 10.11  the second and later fiscal years a district's alternative 
 10.12  delivery revenue equals its base revenue multiplied by the 
 10.13  product of the alternative delivery revenue inflator times the 
 10.14  ratio of the district's average daily membership for the current 
 10.15  fiscal year to the district's average daily membership for the 
 10.16  second preceding fiscal year. 
 10.17     (b) The state shall pay a district's alternative delivery 
 10.18  revenue as state aid. 
 10.19     Sec. 15.  Minnesota Statutes 1994, section 124.323, 
 10.20  subdivision 1, is amended to read: 
 10.21     Subdivision 1.  [DEFINITIONS.] In this section, the 
 10.22  definitions in this subdivision apply. 
 10.23     (a) "Unreimbursed special education cost" means the sum of 
 10.24  the following: 
 10.25     (1) expenditures for teachers' salaries, contracted 
 10.26  services, supplies, and equipment eligible for revenue under 
 10.27  sections 124.32, subdivisions 1b, 1d, 2, and 10, and 124.322, 
 10.28  subdivision 2; plus 
 10.29     (2) expenditures for tuition bills received under section 
 10.30  120.17; minus 
 10.31     (3) revenue for teachers' salaries, contracted services, 
 10.32  supplies, and equipment under sections 124.32, subdivisions 1b, 
 10.33  1d, 2, and 10; 124.321, subdivision 1, clause (1); and 124.322, 
 10.34  subdivision 2; minus 
 10.35     (4) tuition receipts under section 120.17. 
 10.36     (b) "General revenue" means the sum of the general 
 11.1   education revenue according to section 124A.22, subdivision 1, 
 11.2   plus the total referendum revenue according to section 124A.03, 
 11.3   subdivision 1e. 
 11.4      Sec. 16.  Minnesota Statutes 1994, section 124.574, 
 11.5   subdivision 2b, is amended to read: 
 11.6      Subd. 2b.  [SALARIES.] (a) Each year the state shall pay to 
 11.7   any district or cooperative center a portion 68 percent of the 
 11.8   salary of each essential licensed person who provides direct 
 11.9   instructional services to students, employed during that fiscal 
 11.10  year for services rendered in that district's or center's 
 11.11  secondary vocational education programs for children with a 
 11.12  disability. 
 11.13     (b) For fiscal year 1993 and thereafter, the portion for a 
 11.14  full-time person is an amount not to exceed the lesser of 55.2 
 11.15  percent of the salary or $15,320.  The portion for a part-time 
 11.16  or limited-time person is the lesser of 55.2 percent of the 
 11.17  salary or the product of $15,320 times the ratio of the person's 
 11.18  actual employment to full-time employment. 
 11.19     Sec. 17.  Minnesota Statutes 1994, section 124.91, 
 11.20  subdivision 3, is amended to read: 
 11.21     Subd. 3.  [POST-JUNE 1992 LEASE PURCHASE, INSTALLMENT 
 11.22  BUYS.] (a) Upon application to, and approval by, the 
 11.23  commissioner in accordance with the procedures and limits in 
 11.24  subdivision 1, a district, as defined in this subdivision, may: 
 11.25     (1) purchase real or personal property under an installment 
 11.26  contract or may lease real or personal property with an option 
 11.27  to purchase under a lease purchase agreement, by which 
 11.28  installment contract or lease purchase agreement title is kept 
 11.29  by the seller or vendor or assigned to a third party as security 
 11.30  for the purchase price, including interest, if any; and 
 11.31     (2) annually levy the amounts necessary to pay the 
 11.32  district's obligations under the installment contract or lease 
 11.33  purchase agreement. 
 11.34     (b)(1) The obligation created by the installment contract 
 11.35  or the lease purchase agreement must not be included in the 
 11.36  calculation of net debt for purposes of section 475.53, and does 
 12.1   not constitute debt under other law.  
 12.2      (2) An election is not required in connection with the 
 12.3   execution of the installment contract or the lease purchase 
 12.4   agreement. 
 12.5      (c) The proceeds of the levy authorized by this subdivision 
 12.6   must not be used to acquire a facility to be primarily used for 
 12.7   athletic or school administration purposes. 
 12.8      (d) In this subdivision, "district" means: 
 12.9      (1) a school district required to have a comprehensive plan 
 12.10  for the elimination of segregation whose plan has been 
 12.11  determined by the commissioner to be in compliance with the 
 12.12  state board of education rules relating to equality of 
 12.13  educational opportunity and school desegregation; or 
 12.14     (2) a school district that participates in a joint program 
 12.15  for interdistrict desegregation with a district defined in 
 12.16  clause (1) if the facility acquired under this subdivision is to 
 12.17  be primarily used for the joint program. 
 12.18     (e) Notwithstanding subdivision 1, the prohibition against 
 12.19  a levy by a district to lease or rent a district-owned building 
 12.20  to itself does not apply to levies otherwise authorized by this 
 12.21  subdivision. 
 12.22     (f) Projects may be approved under this section by the 
 12.23  commissioner in fiscal years 1993, 1994, and 1995 only. 
 12.24     (g) For the purposes of this subdivision, any references in 
 12.25  subdivision 1 to building or land shall be deemed to include 
 12.26  personal property. 
 12.27     Sec. 18.  Minnesota Statutes 1994, section 124A.03, 
 12.28  subdivision 2, is amended to read: 
 12.29     Subd. 2.  [REFERENDUM REVENUE.] (a) The revenue authorized 
 12.30  by section 124A.22, subdivision 1, may be increased in the 
 12.31  amount approved by the voters of the district at a referendum 
 12.32  called for the purpose.  The referendum may be called by the 
 12.33  school board or shall be called by the school board upon written 
 12.34  petition of qualified voters of the district.  The referendum 
 12.35  shall be conducted during the one or two calendar year years 
 12.36  before the increased levy authority, if approved, first becomes 
 13.1   payable.  Only one election to approve an increase may be held 
 13.2   in a calendar year.  Unless the referendum is conducted by mail 
 13.3   under paragraph (g), the referendum must be held on the first 
 13.4   Tuesday after the first Monday in November.  The ballot shall 
 13.5   state the maximum amount of the increased revenue per actual 
 13.6   pupil unit, the estimated referendum tax rate as a percentage of 
 13.7   market value in the first year it is to be levied, and that the 
 13.8   revenue shall be used to finance school operations.  The ballot 
 13.9   may state that existing referendum levy authority is expiring.  
 13.10  In this case, the ballot may also compare the proposed levy 
 13.11  authority to the existing expiring levy authority, and express 
 13.12  the proposed increase as the amount, if any, over the expiring 
 13.13  referendum levy authority.  The ballot shall designate the 
 13.14  specific number of years, not to exceed ten, for which the 
 13.15  referendum authorization shall apply.  The ballot may contain a 
 13.16  textual portion with the information required in this 
 13.17  subdivision and a question stating substantially the following:  
 13.18     "Shall the increase in the revenue proposed by (petition 
 13.19  to) the board of ........., School District No. .., be approved?"
 13.20     If approved, an amount equal to the approved revenue per 
 13.21  actual pupil unit times the actual pupil units for the school 
 13.22  year beginning in the year after the levy is certified shall be 
 13.23  authorized for certification for the number of years approved, 
 13.24  if applicable, or until revoked or reduced by the voters of the 
 13.25  district at a subsequent referendum. 
 13.26     (b) The school board shall prepare and deliver by first 
 13.27  class mail at least 15 days but no more than 30 days prior to 
 13.28  the day of the referendum to each taxpayer a notice of the 
 13.29  referendum and the proposed revenue increase.  The school board 
 13.30  need not mail more than one notice to any taxpayer.  For the 
 13.31  purpose of giving mailed notice under this subdivision, owners 
 13.32  shall be those shown to be owners on the records of the county 
 13.33  auditor or, in any county where tax statements are mailed by the 
 13.34  county treasurer, on the records of the county treasurer.  Every 
 13.35  property owner whose name does not appear on the records of the 
 13.36  county auditor or the county treasurer shall be deemed to have 
 14.1   waived this mailed notice unless the owner has requested in 
 14.2   writing that the county auditor or county treasurer, as the case 
 14.3   may be, include the name on the records for this purpose.  The 
 14.4   notice must project the anticipated amount of tax increase in 
 14.5   annual dollars and annual percentage for typical residential 
 14.6   homesteads, agricultural homesteads, apartments, and 
 14.7   commercial-industrial property within the school district. 
 14.8      The notice for a referendum may state that an existing 
 14.9   referendum levy is expiring and project the anticipated amount 
 14.10  of increase over the existing referendum levy, if any, in annual 
 14.11  dollars and annual percentage for typical residential 
 14.12  homesteads, agricultural homesteads, apartments, and 
 14.13  commercial-industrial property within the school district. 
 14.14     The notice must include the following statement:  "Passage 
 14.15  of this referendum will result in an increase in your property 
 14.16  taxes." 
 14.17     (c) A referendum on the question of revoking or reducing 
 14.18  the increased revenue amount authorized pursuant to paragraph 
 14.19  (a) may be called by the school board and shall be called by the 
 14.20  school board upon the written petition of qualified voters of 
 14.21  the district.  A referendum to revoke or reduce the levy amount 
 14.22  must be based upon the dollar amount, local tax rate, or amount 
 14.23  per actual pupil unit, that was stated to be the basis for the 
 14.24  initial authorization.  Revenue approved by the voters of the 
 14.25  district pursuant to paragraph (a) must be received at least 
 14.26  once before it is subject to a referendum on its revocation or 
 14.27  reduction for subsequent years.  Only one revocation or 
 14.28  reduction referendum may be held to revoke or reduce referendum 
 14.29  revenue for any specific year and for years thereafter. 
 14.30     (d) A petition authorized by paragraph (a) or (c) shall be 
 14.31  effective if signed by a number of qualified voters in excess of 
 14.32  15 percent of the registered voters of the school district on 
 14.33  the day the petition is filed with the school board.  A 
 14.34  referendum invoked by petition shall be held on the date 
 14.35  specified in paragraph (a). 
 14.36     (e) The approval of 50 percent plus one of those voting on 
 15.1   the question is required to pass a referendum authorized by this 
 15.2   subdivision. 
 15.3      (f) At least 15 days prior to the day of the referendum, 
 15.4   the district shall submit a copy of the notice required under 
 15.5   paragraph (b) to the commissioner of education.  Within 15 days 
 15.6   after the results of the referendum have been certified by the 
 15.7   school board, or in the case of a recount, the certification of 
 15.8   the results of the recount by the canvassing board, the district 
 15.9   shall notify the commissioner of education of the results of the 
 15.10  referendum. 
 15.11     (g) Any referendum under this section held on a day other 
 15.12  than the first Tuesday after the first Monday in November must 
 15.13  be conducted by mail in accordance with section 204B.46.  
 15.14  Notwithstanding paragraph (b) to the contrary, in the case of a 
 15.15  referendum conducted by mail under this paragraph, the notice 
 15.16  required by paragraph (b) shall be prepared and delivered by 
 15.17  first class mail at least 20 days before the referendum. 
 15.18     Sec. 19.  Minnesota Statutes 1994, section 124A.22, 
 15.19  subdivision 4, is amended to read: 
 15.20     Subd. 4.  [TRAINING AND EXPERIENCE REVENUE.] (a) The 
 15.21  previous formula training and experience revenue for each 
 15.22  district equals the greater of zero or the result of the 
 15.23  following computation:  
 15.24     (1) subtract 1.6 from the training and experience index; 
 15.25     (2) multiply the result in clause (1) by the product of 
 15.26  $700 times the actual pupil units for the school year. 
 15.27     (b) The maximum training and experience revenue for each 
 15.28  district equals the greater of zero or the result of the 
 15.29  following computation:  
 15.30     (1) subtract .8 from the training and experience index; 
 15.31     (2) multiply the result in clause (1) by the product of 
 15.32  $660 times the actual pupil units for the school year.  
 15.33     (c) For fiscal year 1994, the training and experience 
 15.34  revenue for each district equals the district's previous formula 
 15.35  training and experience revenue plus one-half of the difference 
 15.36  between the district's maximum training and experience revenue 
 16.1   and the district's previous formula training and experience 
 16.2   revenue.  
 16.3      (d) For fiscal year 1995, the training and experience 
 16.4   revenue for each district equals the district's previous formula 
 16.5   training and experience revenue plus three-fourths of the 
 16.6   difference between the district's maximum training and 
 16.7   experience revenue and the district's previous formula training 
 16.8   and experience revenue. 
 16.9      (e) For fiscal year 1996 and thereafter, the training and 
 16.10  experience revenue for each district equals the district's 
 16.11  maximum training and experience revenue.  
 16.12     Sec. 20.  Minnesota Statutes 1994, section 124A.22, 
 16.13  subdivision 4a, is amended to read: 
 16.14     Subd. 4a.  [FISCAL YEAR 1996 TRAINING AND EXPERIENCE LEVY.] 
 16.15  A district's training and experience levy for fiscal year 1996 
 16.16  equals its training and experience revenue times the lesser of 
 16.17  one or the ratio of the district's adjusted net tax capacity per 
 16.18  actual pupil unit for the year before the year the levy is 
 16.19  certified to the equalizing factor for the school year to which 
 16.20  the levy is attributable. 
 16.21     Sec. 21.  Minnesota Statutes 1994, section 124A.22, 
 16.22  subdivision 4b, is amended to read: 
 16.23     Subd. 4b.  [FISCAL YEAR 1996 TRAINING AND EXPERIENCE AID.] 
 16.24  A district's training and experience aid for fiscal year 1996 
 16.25  equals its training and experience revenue minus its training 
 16.26  and experience levy times the ratio of the actual amount levied 
 16.27  to the permitted levy. 
 16.28     Sec. 22.  Minnesota Statutes 1994, section 124A.22, 
 16.29  subdivision 8a, is amended to read: 
 16.30     Subd. 8a.  [SUPPLEMENTAL LEVY.] To obtain supplemental 
 16.31  revenue, a district may levy an amount not more than the product 
 16.32  of its supplemental revenue for the school year times the lesser 
 16.33  of one or the ratio of its general education levy to its general 
 16.34  education revenue, excluding training and experience revenue and 
 16.35  supplemental revenue, for the same year. 
 16.36     Sec. 23.  Minnesota Statutes 1994, section 124A.22, 
 17.1   subdivision 9, is amended to read: 
 17.2      Subd. 9.  [SUPPLEMENTAL REVENUE REDUCTION.] A district's 
 17.3   supplemental revenue allowance is reduced by the sum of: 
 17.4      (1) the sum of one-fourth of the difference of:  
 17.5      (i) the sum of the district's training and experience 
 17.6   revenue and compensatory revenue per actual pupil unit for that 
 17.7   fiscal year 1996, and 
 17.8      (ii) the sum of district's training and experience revenue 
 17.9   and compensatory revenue per actual pupil unit for fiscal year 
 17.10  1994; and 
 17.11     (2) the difference between the formula allowance for the 
 17.12  current fiscal year and $3,050 $100.  
 17.13     A district's supplemental revenue allowance may not be less 
 17.14  than zero. 
 17.15     Sec. 24.  Minnesota Statutes 1994, section 124A.23, 
 17.16  subdivision 1, is amended to read: 
 17.17     Subdivision 1.  [GENERAL EDUCATION TAX RATE.] The 
 17.18  commissioner shall establish the general education tax rate by 
 17.19  July 1 of each year for levies payable in the following year.  
 17.20  The general education tax capacity rate shall be a rate, rounded 
 17.21  up to the nearest tenth of a percent, that, when applied to the 
 17.22  adjusted net tax capacity for all districts, raises the amount 
 17.23  specified for the general education levy in this subdivision 
 17.24  section 124A.231.  The general education tax rate shall be the 
 17.25  rate that raises $1,044,000,000 for fiscal year 1995 and 
 17.26  $1,054,000,000 for fiscal year 1996 and later fiscal years.  The 
 17.27  general education tax rate may not be changed due to changes or 
 17.28  corrections made to a district's adjusted net tax capacity after 
 17.29  the tax rate has been established.  
 17.30     Sec. 25.  Minnesota Statutes 1994, section 124A.23, 
 17.31  subdivision 4, is amended to read: 
 17.32     Subd. 4.  [GENERAL EDUCATION AID.] A district's general 
 17.33  education aid is the sum of the following amounts:  
 17.34     (1) the product of (i) the difference between the general 
 17.35  education revenue, excluding training and experience revenue and 
 17.36  supplemental revenue, and the general education levy, times (ii) 
 18.1   the ratio of the actual amount levied to the permitted levy; 
 18.2      (2) training and experience aid according to section 
 18.3   124A.22, subdivision 4b; 
 18.4      (3) supplemental aid according to section 124.214, 
 18.5   subdivision 2; 
 18.6      (4) (3) shared time aid according to section 124A.02, 
 18.7   subdivision 21; and 
 18.8      (5) (4) referendum aid according to section 124A.03. 
 18.9      Sec. 26.  [124A.231] [STATE DETERMINED UNIFORM EDUCATION 
 18.10  LEVY.] 
 18.11     Subdivision 1.  [DEFINITION.] The state determined uniform 
 18.12  education levy is the sum of the following: 
 18.13     (1) the general education levy according to section 
 18.14  124A.23, subdivision 2; 
 18.15     (2) the basic transportation levy according to section 
 18.16  124.226, subdivision 1; 
 18.17     (3) the capital expenditure facilities levy according to 
 18.18  section 124.243, subdivision 3; and 
 18.19     (4) the capital expenditure equipment levy according to 
 18.20  section 124.244, subdivision 2. 
 18.21     Subd. 2.  [AMOUNT.] The state determined uniform education 
 18.22  levy equals $1,250,000,000 for fiscal year 1997 and later years. 
 18.23     Subd. 3.  [LEVY ALLOCATION.] The state determined uniform 
 18.24  education levy is allocated among levy categories as follows: 
 18.25     (1) the general education levy equals 89.36 percent of the 
 18.26  amount specified in subdivision 2; 
 18.27     (2) the basic transportation levy equals 5.44 percent of 
 18.28  the amount specified in subdivision 2; 
 18.29     (3) the capital expenditure facilities levy equals 3.44 
 18.30  percent of the amount specified in subdivision 2; and 
 18.31     (4) the capital expenditure equipment levy equals 1.76 
 18.32  percent of the amount specified in subdivision 2. 
 18.33     Sec. 27.  Minnesota Statutes 1994, section 124A.24, is 
 18.34  amended to read: 
 18.35     124A.24 [GENERAL EDUCATION LEVY EQUITY.] 
 18.36     If a district's general education levy is determined 
 19.1   according to section 124A.23, subdivision 3, an amount must be 
 19.2   deducted from state aid authorized in this chapter and chapters 
 19.3   124 and 124B, receivable for the same school year, and from 
 19.4   other state payments receivable for the same school year 
 19.5   authorized in chapter 273.  The aid in section 124.646 must not 
 19.6   be reduced. 
 19.7      The amount of the deduction equals the difference between: 
 19.8      (1) the general education tax rate, according to section 
 19.9   124A.23, times the district's adjusted net tax capacity used to 
 19.10  determine the general education aid for the same school year; 
 19.11  and 
 19.12     (2) the district's general education revenue, excluding 
 19.13  training and experience revenue and supplemental revenue, for 
 19.14  the same school year, according to section 124A.22. 
 19.15     Sec. 28.  Minnesota Statutes 1994, section 275.065, 
 19.16  subdivision 3, is amended to read: 
 19.17     Subd. 3.  [NOTICE OF PROPOSED PROPERTY TAXES.] (a) The 
 19.18  county auditor shall prepare and the county treasurer shall 
 19.19  deliver after November 10 and on or before November 24 each 
 19.20  year, by first class mail to each taxpayer at the address listed 
 19.21  on the county's current year's assessment roll, a notice of 
 19.22  proposed property taxes and, in the case of a town, final 
 19.23  property taxes.  
 19.24     (b) The commissioner of revenue shall prescribe the form of 
 19.25  the notice. 
 19.26     (c) The notice must inform taxpayers that it contains the 
 19.27  amount of property taxes each taxing authority other than a town 
 19.28  proposes to collect for taxes payable the following year and, 
 19.29  for a town, the amount of its final levy.  It must clearly state 
 19.30  that each taxing authority, including regional library districts 
 19.31  established under section 134.201, and including the 
 19.32  metropolitan taxing districts as defined in paragraph (i), but 
 19.33  excluding all other special taxing districts and towns, will 
 19.34  hold a public meeting to receive public testimony on the 
 19.35  proposed budget and proposed or final property tax levy, or, in 
 19.36  case of a school district, on the current budget and proposed 
 20.1   property tax levy.  It must clearly state the time and place of 
 20.2   each taxing authority's meeting and an address where comments 
 20.3   will be received by mail.  The notice must include the estimated 
 20.4   percentage increase in Minnesota personal income, provided by 
 20.5   the commissioner of revenue under section 275.064, in a way to 
 20.6   facilitate comparison of the proposed budget and levy increases 
 20.7   with the increase in personal income.  For 1993, the notice must 
 20.8   clearly state that each taxing authority holding a public 
 20.9   meeting will describe the increases or decreases of the total 
 20.10  budget, including employee and independent contractor 
 20.11  compensation in the prior year, current year, and the proposed 
 20.12  budget year.  
 20.13     (d) The notice must state for each parcel: 
 20.14     (1) the market value of the property as determined under 
 20.15  section 273.11, and used for computing property taxes payable in 
 20.16  the following year and for taxes payable in the current year; 
 20.17  and, in the case of residential property, whether the property 
 20.18  is classified as homestead or nonhomestead.  The notice must 
 20.19  clearly inform taxpayers of the years to which the market values 
 20.20  apply and that the values are final values; 
 20.21     (2) by county, city or town, school district excess 
 20.22  referenda levy, state determined uniform education levy as 
 20.23  defined in section 124A.231, plus the levies for nonregular 
 20.24  transportation, capital expenditure health and safety, and 
 20.25  desegregation, remaining school district levy, the sum of the 
 20.26  school district levies, regional library district, if in 
 20.27  existence, the total of the metropolitan special taxing 
 20.28  districts as defined in paragraph (i) and the sum of the 
 20.29  remaining special taxing districts, and as a total of the taxing 
 20.30  authorities, including all special taxing districts, the 
 20.31  proposed or, for a town, final net tax on the property for taxes 
 20.32  payable the following year and the actual tax for taxes payable 
 20.33  the current year.  For the purposes of this subdivision, "school 
 20.34  district excess referenda levy" means school district taxes for 
 20.35  operating purposes approved at referendums, including those 
 20.36  taxes based on net tax capacity as well as those based on market 
 21.1   value.  "School district excess referenda levy" does not include 
 21.2   school district taxes for capital expenditures approved at 
 21.3   referendums or school district taxes to pay for the debt service 
 21.4   on bonds approved at referenda.  In the case of the city of 
 21.5   Minneapolis, the levy for the Minneapolis library board and the 
 21.6   levy for Minneapolis park and recreation shall be listed 
 21.7   separately from the remaining amount of the city's levy.  In the 
 21.8   case of a parcel where tax increment or the fiscal disparities 
 21.9   areawide tax applies, the proposed tax levy on the captured 
 21.10  value or the proposed tax levy on the tax capacity subject to 
 21.11  the areawide tax must each be stated separately and not included 
 21.12  in the sum of the special taxing districts; and 
 21.13     (3) the increase or decrease in the amounts in clause (2) 
 21.14  from taxes payable in the current year to proposed or, for a 
 21.15  town, final taxes payable the following year, expressed as a 
 21.16  dollar amount and as a percentage. 
 21.17     (e) The notice must clearly state that the proposed or 
 21.18  final taxes do not include the following: 
 21.19     (1) special assessments; 
 21.20     (2) levies approved by the voters after the date the 
 21.21  proposed taxes are certified, including bond referenda, school 
 21.22  district levy referenda, and levy limit increase referenda; 
 21.23     (3) amounts necessary to pay cleanup or other costs due to 
 21.24  a natural disaster occurring after the date the proposed taxes 
 21.25  are certified; 
 21.26     (4) amounts necessary to pay tort judgments against the 
 21.27  taxing authority that become final after the date the proposed 
 21.28  taxes are certified; and 
 21.29     (5) the contamination tax imposed on properties which 
 21.30  received market value reductions for contamination. 
 21.31     (f) Except as provided in subdivision 7, failure of the 
 21.32  county auditor to prepare or the county treasurer to deliver the 
 21.33  notice as required in this section does not invalidate the 
 21.34  proposed or final tax levy or the taxes payable pursuant to the 
 21.35  tax levy. 
 21.36     (g) If the notice the taxpayer receives under this section 
 22.1   lists the property as nonhomestead and the homeowner provides 
 22.2   satisfactory documentation to the county assessor that the 
 22.3   property is owned and has been used as the owner's homestead 
 22.4   prior to June 1 of that year, the assessor shall reclassify the 
 22.5   property to homestead for taxes payable in the following year. 
 22.6      (h) In the case of class 4 residential property used as a 
 22.7   residence for lease or rental periods of 30 days or more, the 
 22.8   taxpayer must either: 
 22.9      (1) mail or deliver a copy of the notice of proposed 
 22.10  property taxes to each tenant, renter, or lessee; or 
 22.11     (2) post a copy of the notice in a conspicuous place on the 
 22.12  premises of the property.  
 22.13     (i) For purposes of this subdivision, subdivisions 5a and 
 22.14  6, "metropolitan special taxing districts" means the following 
 22.15  taxing districts in the seven-county metropolitan area that levy 
 22.16  a property tax for any of the specified purposes listed below: 
 22.17     (1) metropolitan council under section 473.132, 473.167, 
 22.18  473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; 
 22.19     (2) metropolitan airports commission under section 473.667, 
 22.20  473.671, or 473.672; and 
 22.21     (3) metropolitan mosquito control commission under section 
 22.22  473.711. 
 22.23     For purposes of this section, any levies made by the 
 22.24  regional rail authorities in the county of Anoka, Carver, 
 22.25  Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 
 22.26  398A shall be included with the appropriate county's levy and 
 22.27  shall be discussed at that county's public hearing. 
 22.28     The notice must be mailed or posted by the taxpayer by 
 22.29  November 27 or within three days of receipt of the notice, 
 22.30  whichever is later.  A taxpayer may notify the county treasurer 
 22.31  of the address of the taxpayer, agent, caretaker, or manager of 
 22.32  the premises to which the notice must be mailed in order to 
 22.33  fulfill the requirements of this paragraph. 
 22.34     Sec. 29.  Minnesota Statutes 1994, section 276.04, 
 22.35  subdivision 2, is amended to read: 
 22.36     Subd. 2.  [CONTENTS OF TAX STATEMENTS.] (a) The treasurer 
 23.1   shall provide for the printing of the tax statements.  The 
 23.2   commissioner of revenue shall prescribe the form of the property 
 23.3   tax statement and its contents.  The statement must contain a 
 23.4   tabulated statement of the dollar amount due to each taxing 
 23.5   authority from the parcel of real property for which a 
 23.6   particular tax statement is prepared.  The dollar amounts due 
 23.7   the county, township or municipality, the total of the 
 23.8   metropolitan special taxing districts as defined in section 
 23.9   275.065, subdivision 3, paragraph (i), school district excess 
 23.10  referenda levy, state determined uniform education levy as 
 23.11  defined in section 124A.231 plus the cost of the nonregular 
 23.12  transportation levy, the capital expenditure health and safety 
 23.13  levy, and the desegregation levy, remaining school district 
 23.14  levy, the sum of the school district levies, and the total of 
 23.15  other voter approved referenda levies based on market value 
 23.16  under section 275.61 must be separately stated.  The amounts due 
 23.17  all other special taxing districts, if any, may be 
 23.18  aggregated.  For the purposes of this subdivision, "school 
 23.19  district excess referenda levy" means school district taxes for 
 23.20  operating purposes approved at referenda, including those taxes 
 23.21  based on market value.  "School district excess referenda levy" 
 23.22  does not include school district taxes for capital expenditures 
 23.23  approved at referendums or school district taxes to pay for the 
 23.24  debt service on bonds approved at referenda.  The amount of the 
 23.25  tax on contamination value imposed under sections 270.91 to 
 23.26  270.98, if any, must also be separately stated.  The dollar 
 23.27  amounts, including the dollar amount of any special assessments, 
 23.28  may be rounded to the nearest even whole dollar.  For purposes 
 23.29  of this section whole odd-numbered dollars may be adjusted to 
 23.30  the next higher even-numbered dollar.  The amount of market 
 23.31  value excluded under section 273.11, subdivision 16, if any, 
 23.32  must also be listed on the tax statement.  The statement shall 
 23.33  include the following sentence, printed in upper case letters in 
 23.34  boldface print:  "THE STATE OF MINNESOTA DOES NOT RECEIVE ANY 
 23.35  PROPERTY TAX REVENUES.  THE STATE OF MINNESOTA REDUCES YOUR 
 23.36  PROPERTY TAX BY PAYING CREDITS AND REIMBURSEMENTS TO LOCAL UNITS 
 24.1   OF GOVERNMENT."  
 24.2      (b) The property tax statements for manufactured homes and 
 24.3   sectional structures taxed as personal property shall contain 
 24.4   the same information that is required on the tax statements for 
 24.5   real property.  
 24.6      (c) Real and personal property tax statements must contain 
 24.7   the following information in the order given in this paragraph.  
 24.8   The information must contain the current year tax information in 
 24.9   the right column with the corresponding information for the 
 24.10  previous year in a column on the left: 
 24.11     (1) the property's estimated market value under section 
 24.12  273.11, subdivision 1; 
 24.13     (2) the property's taxable market value after reductions 
 24.14  under section 273.11, subdivisions 1a and 16; 
 24.15     (3) the property's gross tax, calculated by multiplying the 
 24.16  property's gross tax capacity times the total local tax rate and 
 24.17  adding to the result the sum of the aids enumerated in clause 
 24.18  (3); 
 24.19     (4) a total of the following aids: 
 24.20     (i) education aids payable under chapters 124 and 124A; 
 24.21     (ii) local government aids for cities, towns, and counties 
 24.22  under chapter 477A; and 
 24.23     (iii) disparity reduction aid under section 273.1398; 
 24.24     (5) for homestead residential and agricultural properties, 
 24.25  the homestead and agricultural credit aid apportioned to the 
 24.26  property.  This amount is obtained by multiplying the total 
 24.27  local tax rate by the difference between the property's gross 
 24.28  and net tax capacities under section 273.13.  This amount must 
 24.29  be separately stated and identified as "homestead and 
 24.30  agricultural credit."  For purposes of comparison with the 
 24.31  previous year's amount for the statement for taxes payable in 
 24.32  1990, the statement must show the homestead credit for taxes 
 24.33  payable in 1989 under section 273.13, and the agricultural 
 24.34  credit under section 273.132 for taxes payable in 1989; 
 24.35     (6) any credits received under sections 273.119; 273.123; 
 24.36  273.135; 273.1391; 273.1398, subdivision 4; 469.171; and 
 25.1   473H.10, except that the amount of credit received under section 
 25.2   273.135 must be separately stated and identified as "taconite 
 25.3   tax relief"; and 
 25.4      (7) the net tax payable in the manner required in paragraph 
 25.5   (a).  
 25.6      The commissioner of revenue shall certify to the county 
 25.7   auditor the actual or estimated aids enumerated in clauses (3) 
 25.8   and (4) that local governments will receive in the following 
 25.9   year.  In the case of a county containing a city of the first 
 25.10  class, for taxes levied in 1991, and for all counties for taxes 
 25.11  levied in 1992 and thereafter, the commissioner must certify 
 25.12  this amount by September 1. 
 25.13     Sec. 30.  [HOMESTEAD AND AGRICULTURAL CREDIT AID 
 25.14  ADJUSTMENT.] 
 25.15     Prior to the computation of homestead and agricultural aid 
 25.16  for taxes payable in 1996, the commissioner of revenue shall 
 25.17  reduce a school district's homestead and agricultural aid by an 
 25.18  amount equal to the lesser of:  (1) the amount of the district's 
 25.19  homestead and agricultural aid for calendar year 1995; or (2) an 
 25.20  amount equal to five percent times the district's adjusted net 
 25.21  tax capacity for assessment year 1994. 
 25.22     Sec. 31.  [REPEALER.] 
 25.23     (a) Minnesota Statutes 1994, section 124A.22, subdivision 
 25.24  2a, is repealed. 
 25.25     (b) Minnesota Statutes 1994, section 124.321, is repealed.  
 25.26  No levy may be certified under Minnesota Statutes, section 
 25.27  124.321, after the levy is certified in 1994, except for net 
 25.28  adjustments otherwise authorized to correct calculations made 
 25.29  under Minnesota Statutes, sections 124.32 and 124.321 for 
 25.30  1995-1996 and earlier school years. 
 25.31     Sec. 32.  [EFFECTIVE DATE.] 
 25.32     Sections 1, 2, 5, 6, 7, 8, 9, and 18, are effective July 1, 
 25.33  1995.  Sections 4, 16, 19, 20, 21, 22, 23, 24, 25, 26, and 27 
 25.34  are effective July 1, 1995, for revenue for 1996-1997 and later 
 25.35  school years.  Section 3 is effective July 1, 1996, for revenue 
 25.36  for 1996-1997 and later school years.