1.1 	A bill for an act
1.2 	relating to education finance; allowing renovation costs to swimming pool levy; 
1.3 	amending Minnesota Statutes 2010, section 126C.455.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2010, section 126C.455, is amended to read:
1.6 	126C.455 SWIMMING POOL LEVY.
1.7 	(a) Each year, a school district with its home office located in a county that has:
1.8 	(i) (1) a population density of ten or fewer persons per square mile according to 
1.9 	the 2000 census of population;
1.10 	(ii) (2) an international border; and
1.11 	(iii) (3) more than one school district within its boundaries, may levy for the net 
1.12 	operational costs of a swimming pool under paragraph (b) and qualifying renovation 
1.13 	costs under paragraph (c).
1.14 	(b) The levy for operational costs may not exceed the net actual costs of operation of 
1.15 	the swimming pool for the previous year. Net actual costs are defined as operating costs 
1.16 	less any operating revenues and less any payments from other local governmental units.
1.17 	(c) The levy for qualifying renovation costs may not exceed $200,000 in a year for 
1.18 	each project in clause (1) or (2) and may be levied in the year of or the year following the 
1.19 	renovation. Qualifying renovation costs are defined as the cost of:
1.20 	(1) deepening a swimming pool under paragraph (a) to meet a the regulations of 
1.21 	Minnesota Rules, part 4717.3475; or
1.22 	(2) repairing the structural integrity of a swimming pool under paragraph (a).

1.23 	EFFECTIVE DATE. This section is effective for taxes payable in 2013 and later.