1.1                          A bill for an act
  1.2             relating to taxation; property tax; modifying the 
  1.3             proposed property tax notices; requiring additional 
  1.4             information on the truth in taxation newspaper 
  1.5             advertisements; amending Minnesota Statutes 1996, 
  1.6             sections 275.065, subdivisions 1, 3, 5a, and by adding 
  1.7             a subdivision; and 276.04, subdivision 2. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 1996, section 275.065, 
  1.10  subdivision 1, is amended to read: 
  1.11     Subdivision 1.  [PROPOSED LEVY.] (a) Notwithstanding any 
  1.12  law or charter to the contrary, on or before September 15, each 
  1.13  taxing authority, other than a school district, shall adopt a 
  1.14  proposed budget and shall certify to the county auditor the 
  1.15  proposed or, in the case of a town, the final property tax levy 
  1.16  for taxes payable in the following year. 
  1.17     (b) On or before September 30, each school district shall 
  1.18  certify to the county auditor the proposed property tax levy for 
  1.19  taxes payable in the following year.  The school district ~~may~~ 
  1.20  shall certify the proposed levy as: 
  1.21     (1) ~~a specific dollar amount; or~~ the state general 
  1.22  education levy amount as prescribed under section 124A.23, 
  1.23  subdivision 2; and 
  1.24     (2) ~~an amount equal to~~ the sum of all other school levies, 
  1.25  or the maximum levy limitation certified by the commissioner of 
  1.26  children, families, and learning ~~to the county auditor~~ according 
  2.1   to section 124.918, subdivision 1, less the state general 
  2.2   education levy amount under clause (1). 
  2.3      (c) If the board of estimate and taxation or any similar 
  2.4   board that establishes maximum tax levies for taxing 
  2.5   jurisdictions within a first class city certifies the maximum 
  2.6   property tax levies for funds under its jurisdiction by charter 
  2.7   to the county auditor by September 15, the city shall be deemed 
  2.8   to have certified its levies for those taxing jurisdictions. 
  2.9      (d) For purposes of this section, "taxing authority" 
  2.10  includes all home rule and statutory cities, towns, counties, 
  2.11  school districts, and special taxing districts as defined in 
  2.12  section 275.066.  Intermediate school districts that levy a tax 
  2.13  under chapter 124 or 136D, joint powers boards established under 
  2.14  sections 124.491 to 124.495, and common school districts No. 
  2.15  323, Franconia, and No. 815, Prinsburg, are also special taxing 
  2.16  districts for purposes of this section.  
  2.17     Sec. 2.  Minnesota Statutes 1996, section 275.065, 
  2.18  subdivision 3, is amended to read: 
  2.19     Subd. 3.  [NOTICE OF PROPOSED PROPERTY TAXES.] (a) The 
  2.20  county auditor shall prepare and the county treasurer shall 
  2.21  deliver after November 10 and on or before November 24 each 
  2.22  year, by first class mail to each taxpayer at the address listed 
  2.23  on the county's current year's assessment roll, a notice of 
  2.24  proposed property taxes and, in the case of a town, final 
  2.25  property taxes.  
  2.26     (b) The commissioner of revenue shall prescribe the form of 
  2.27  the notice. 
  2.28     (c) The notice must inform taxpayers that it contains the 
  2.29  amount of property taxes each taxing authority other than a town 
  2.30  proposes to collect for taxes payable the following year and, 
  2.31  for a town, the amount of its final levy.  It must clearly state 
  2.32  that each taxing authority, including regional library districts 
  2.33  established under section 134.201, and including the 
  2.34  metropolitan taxing districts as defined in paragraph (i), but 
  2.35  excluding all other special taxing districts and towns, will 
  2.36  hold a public meeting to receive public testimony on the 
  3.1   proposed budget and proposed or final property tax levy, or, in 
  3.2   case of a school district, on the current budget and proposed 
  3.3   property tax levy.  It must clearly state the time and place of 
  3.4   each taxing authority's meeting and an address where comments 
  3.5   will be received by mail.  
  3.6      (d) The notice must state for each parcel the following 
  3.7   items listed in this sequential order: 
  3.8      (1) the market value of the property as determined under 
  3.9   section 273.11, and used for computing property taxes payable in 
  3.10  the following year and for taxes payable in the current year; 
  3.11  and, in the case of residential property, whether the property 
  3.12  is classified as homestead or nonhomestead.  The notice must 
  3.13  clearly inform taxpayers of the years to which the market values 
  3.14  apply and that the values are final values; 
  3.15     (2) the property tax amount for the following year based on 
  3.16  each taxing authority's constant spending levy amount.  This 
  3.17  amount must be listed by county, city or town, school district 
  3.18  amount excluding the amount for the state general education tax, 
  3.19  the state education tax, the total of the special taxing 
  3.20  districts, the tax increment tax, if any, the fiscal disparities 
  3.21  tax, if any, and a total of all taxing authorities; 
  3.22     (3) the proposed property tax amount for the following year 
  3.23  ~~by~~ for the county, the city or town, the school district 
  3.24  ~~excess referenda levy, remaining school district levy, regional~~ 
  3.25  ~~library district, if in existence, the total of the metropolitan~~ 
  3.26  ~~special taxing districts as defined in paragraph (i) and~~ amount 
  3.27  excluding the state general education tax, the state education 
  3.28  tax, the sum of the ~~remaining~~ special taxing districts, and ~~as~~ a 
  3.29  total of all the taxing authorities~~, including all special~~ 
  3.30  ~~taxing districts, the proposed or, for~~.  For a town, the 
  3.31  proposed amount is its final net tax on the property for taxes 
  3.32  payable the following year ~~and the actual tax for taxes payable~~ 
  3.33  ~~the current year~~.  If a school district has certified under 
  3.34  section 124A.03, subdivision 2, that a referendum will be held 
  3.35  in the school district at the November general election, the 
  3.36  county auditor must note next to the school district's proposed 
  4.1   amount that a referendum is pending and that, if approved by the 
  4.2   voters, the tax amount may be higher than shown on the 
  4.3   notice.  ~~For the purposes of this subdivision, "school district~~ 
  4.4   ~~excess referenda levy" means school district taxes for operating~~ 
  4.5   ~~purposes approved at referendums, including those taxes based on~~ 
  4.6   ~~net tax capacity as well as those based on market value.~~  
  4.7   ~~"School district excess referenda levy" does not include school~~ 
  4.8   ~~district taxes for capital expenditures approved at referendums~~ 
  4.9   ~~or school district taxes to pay for the debt service on bonds~~ 
  4.10  ~~approved at referenda.~~  In the case of the city of Minneapolis, 
  4.11  the levy for the Minneapolis library board and the levy for 
  4.12  Minneapolis park and recreation shall be listed separately from 
  4.13  the remaining amount of the city's levy.  In the case of a 
  4.14  parcel where tax increment or the fiscal disparities areawide 
  4.15  tax under chapter 276A or 473F applies, the proposed tax levy on 
  4.16  the captured value or the proposed tax levy on the tax capacity 
  4.17  subject to the areawide tax must each be stated separately and 
  4.18  not included in the sum of the special taxing districts; ~~and~~ 
  4.19     ~~(3)~~ (4) the increase or decrease ~~in~~ between the amounts in 
  4.20  clause (2) ~~from taxes payable in the current year to proposed~~ 
  4.21  ~~or, for a town, final taxes payable the following year,~~ and 
  4.22  clause (3) expressed as a dollar amount and as a percentage; and 
  4.23     (5) the total actual taxes for the current year for all 
  4.24  taxing authorities for the parcel. 
  4.25     (e) The notice must clearly state that the proposed or 
  4.26  final taxes do not include the following: 
  4.27     (1) special assessments; 
  4.28     (2) levies approved by the voters after the date the 
  4.29  proposed taxes are certified, including bond referenda, school 
  4.30  district levy referenda, and levy limit increase referenda; 
  4.31     (3) amounts necessary to pay cleanup or other costs due to 
  4.32  a natural disaster occurring after the date the proposed taxes 
  4.33  are certified; 
  4.34     (4) amounts necessary to pay tort judgments against the 
  4.35  taxing authority that become final after the date the proposed 
  4.36  taxes are certified; and 
  5.1      (5) the contamination tax imposed on properties which 
  5.2   received market value reductions for contamination. 
  5.3      (f) Except as provided in subdivision 7, failure of the 
  5.4   county auditor to prepare or the county treasurer to deliver the 
  5.5   notice as required in this section does not invalidate the 
  5.6   proposed or final tax levy or the taxes payable pursuant to the 
  5.7   tax levy. 
  5.8      (g) If the notice the taxpayer receives under this section 
  5.9   lists the property as nonhomestead and the homeowner provides 
  5.10  satisfactory documentation to the county assessor that the 
  5.11  property is owned and used as the owner's homestead, the 
  5.12  assessor shall reclassify the property to homestead for taxes 
  5.13  payable in the following year. 
  5.14     (h) In the case of class 4 residential property used as a 
  5.15  residence for lease or rental periods of 30 days or more, the 
  5.16  taxpayer must either: 
  5.17     (1) mail or deliver a copy of the notice of proposed 
  5.18  property taxes to each tenant, renter, or lessee; or 
  5.19     (2) post a copy of the notice in a conspicuous place on the 
  5.20  premises of the property.  
  5.21     The notice must be mailed or posted by the taxpayer by 
  5.22  November 27 or within three days of receipt of the notice, 
  5.23  whichever is later.  A taxpayer may notify the county treasurer 
  5.24  of the address of the taxpayer, agent, caretaker, or manager of 
  5.25  the premises to which the notice must be mailed in order to 
  5.26  fulfill the requirements of this paragraph. 
  5.27     (i) For purposes of this subdivision, subdivisions 5a and 
  5.28  6, "metropolitan special taxing districts" means the following 
  5.29  taxing districts in the seven-county metropolitan area that levy 
  5.30  a property tax for any of the specified purposes listed below: 
  5.31     (1) metropolitan council under section 473.132, 473.167, 
  5.32  473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; 
  5.33     (2) metropolitan airports commission under section 473.667, 
  5.34  473.671, or 473.672; and 
  5.35     (3) metropolitan mosquito control commission under section 
  5.36  473.711. 
  6.1      For purposes of this section, any levies made by the 
  6.2   regional rail authorities in the county of Anoka, Carver, 
  6.3   Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 
  6.4   398A shall be included with the appropriate county's levy and 
  6.5   shall be discussed at that county's public hearing. 
  6.6      ~~(j) For taxes levied in 1996, payable in 1997 only, in the~~ 
  6.7   ~~case of a statutory or home rule charter city or town that~~ 
  6.8   ~~exercises the local levy option provided in section 473.388,~~ 
  6.9   ~~subdivision 7, the notice of its proposed taxes may include a~~ 
  6.10  ~~statement of the amount by which its proposed tax increase for~~ 
  6.11  ~~taxes payable in 1997 is attributable to its exercise of that~~ 
  6.12  ~~option, together with a statement that the levy of the~~ 
  6.13  ~~metropolitan council was decreased by a similar amount because~~ 
  6.14  ~~of the exercise of that option.~~ 
  6.15     Sec. 3.  Minnesota Statutes 1996, section 275.065, is 
  6.16  amended by adding a subdivision to read: 
  6.17     Subd. 3a.  [CONSTANT SPENDING LEVY AMOUNT.] (a) For 
  6.18  purposes of this section, "constant spending levy amount" for a 
  6.19  county, city, town, or special taxing district means the 
  6.20  property tax levy that the taxing authority would need to levy 
  6.21  so that the sum of its levy, including its fiscal disparities 
  6.22  distribution levy under section 276A.06, subdivision 3, clause 
  6.23  (a), or 473F.08, subdivision 3, clause (a), plus its property 
  6.24  tax aid amounts would remain constant from the current year to 
  6.25  the proposed year, taking into account the fiscal disparities 
  6.26  distribution levy amounts and the property tax aid amounts that 
  6.27  have been certified for the proposed year.  For the purposes of 
  6.28  this paragraph, property tax aids include homestead and 
  6.29  agricultural credit aid under section 273.1398, subdivision 2, 
  6.30  local government aid under section 477A.013, local performance 
  6.31  aid under section 477A.05, county criminal justice aid under 
  6.32  section 477A.0121, and family preservation aid under section 
  6.33  477A.0122. 
  6.34     (b) For school districts, for the state education tax, 
  6.35  "constant spending levy amount" means the general education levy 
  6.36  that would be computed for the district using the current year's 
  7.1   state general education levy amount and the proposed year's 
  7.2   adjusted net tax capacity.  In order to make this calculation, 
  7.3   the commissioner of children, families, and learning shall 
  7.4   recalculate the statewide general education tax rate using the 
  7.5   current year's levy data, except the tax base shall be the 
  7.6   proposed year's adjusted net tax capacity.  For all other school 
  7.7   district levies, the commissioner shall compute the constant 
  7.8   spending levy amount by separately calculating each program levy 
  7.9   using the current year's levy data and the proposed year's tax 
  7.10  base and property tax aid amounts, and summing the resulting 
  7.11  amounts.  On or before September 30 annually, the commissioner 
  7.12  of children, families, and learning must report to the county 
  7.13  auditor each school district's constant spending state general 
  7.14  education levy and its constant spending levy amount for the 
  7.15  other school district levies.  
  7.16     Sec. 4.  Minnesota Statutes 1996, section 275.065, 
  7.17  subdivision 5a, is amended to read: 
  7.18     Subd. 5a.  [PUBLIC ADVERTISEMENT.] (a) A city that has a 
  7.19  population of more than 2,500, county, a metropolitan special 
  7.20  taxing district as defined in subdivision 3, paragraph (i), a 
  7.21  regional library district established under section 134.201, or 
  7.22  school district shall advertise in a newspaper a notice of its 
  7.23  intent to adopt a budget and property tax levy or, in the case 
  7.24  of a school district, to review its current budget and proposed 
  7.25  property taxes payable in the following year, at a public 
  7.26  hearing.  The notice must be published not less than two 
  7.27  business days nor more than six business days before the hearing.
  7.28     The advertisement must be at least one-eighth page in size 
  7.29  of a standard-size or a tabloid-size newspaper.  The 
  7.30  advertisement must not be placed in the part of the newspaper 
  7.31  where legal notices and classified advertisements appear.  The 
  7.32  advertisement must be published in an official newspaper of 
  7.33  general circulation in the taxing authority.  The newspaper 
  7.34  selected must be one of general interest and readership in the 
  7.35  community, and not one of limited subject matter.  The 
  7.36  advertisement must appear in a newspaper that is published at 
  8.1   least once per week.  
  8.2      For purposes of this section, the metropolitan special 
  8.3   taxing district's advertisement must only be published in the 
  8.4   Minneapolis Star and Tribune and the Saint Paul Pioneer Press. 
  8.5      (b) The advertisement for school districts, metropolitan 
  8.6   special taxing districts, and regional library districts must be 
  8.7   in the following form, except that the notice for a school 
  8.8   district may include references to the current budget in regard 
  8.9   to proposed property taxes. 
  8.10                             "NOTICE OF
  8.11                      PROPOSED PROPERTY TAXES
  8.12            (~~City/County/~~School District/Metropolitan
  8.13                  Special Taxing District/Regional
  8.14                   Library District) of .........
  8.15  The governing body of ........ will soon hold budget hearings 
  8.16  and vote on the property taxes for (~~city/county/~~metropolitan 
  8.17  special taxing district/regional library district services that 
  8.18  will be provided in ~~199~~- (year)/school district services that 
  8.19  will be provided in ~~199~~- (year) and ~~199~~- (year)). 
  8.20                     NOTICE OF PUBLIC HEARING:
  8.21  All concerned citizens are invited to attend a public hearing 
  8.22  and express their opinions on the proposed (~~city/county/~~school 
  8.23  district/metropolitan special taxing district/regional library 
  8.24  district) budget and property taxes, or in the case of a school 
  8.25  district, its current budget and proposed property taxes, 
  8.26  payable in the following year.  The hearing will be held on 
  8.27  (Month/Day/Year) at (Time) at (Location, Address)." 
  8.28     (c) The advertisement for cities and counties must be in 
  8.29  the following form. 
  8.30                       "NOTICE OF PROPOSED
  8.31                 TOTAL BUDGET AND PROPERTY TAXES
  8.32  The (city/county) governing body or board of commissioners will 
  8.33  hold a public hearing to discuss the budget and to vote on the 
  8.34  amount of property taxes to collect for services the 
  8.35  (city/county) will provide in (year). 
  8.36     
  9.1   SPENDING:  The total budget amounts below compare 
  9.2   (city's/county's) (year) total actual budget with the amount the 
  9.3   (city/county) proposes to spend in (year). 
  9.4      
  9.5   (Year) Total          Proposed (Year)          Change from
  9.6   Actual Budget             Budget               (Year)-(Year)
  9.7      
  9.8     $.......              $.......                ...%
  9.9      
  9.10  TAXES:  The property tax amounts below compare that portion of 
  9.11  the current budget levied in property taxes in (city/county) for 
  9.12  (year) with the property taxes the (city/county) proposes to 
  9.13  collect in (year). 
  9.14     
  9.15  (Year) Property       Proposed (Year)          Change from
  9.16      Taxes              Property Taxes         (Year)-(Year)
  9.17     
  9.18    $.......              $.......                ...% 
  9.19     
  9.20                    ATTEND THE PUBLIC HEARING
  9.21  All (city/county) residents are invited to attend the public 
  9.22  hearing of the (city/county) to express your opinions on the 
  9.23  budget and the proposed amount of (year) property taxes.  The 
  9.24  hearing will be held on: 
  9.25                      (Month/Day/Year/Time)
  9.26                        (Location/Address)
  9.27  If the discussion of the budget cannot be completed, a time and 
  9.28  place for continuing the discussion will be announced at the 
  9.29  hearing.  You are also invited to send your written comments to: 
  9.30                          (City/County)
  9.31                       (Location/Address)"
  9.32     (d) For purposes of this subdivision, the budget amounts 
  9.33  listed on the advertisement mean: 
  9.34     (1) for cities, the total government fund expenditures, as 
  9.35  defined by the state auditor under Minnesota Statutes, section 
  9.36  471.6965, less any expenditures for improvements or services 
 10.1   that are specially assessed or charged under chapter 429, 430, 
 10.2   435, or the provisions of any other law or charter; and 
 10.3      (2) for counties, the total government fund expenditures, 
 10.4   as defined by the state auditor under section 375.169, less any 
 10.5   expenditures for direct payments to recipients or providers for 
 10.6   the human service aids listed in section 273.1398, subdivision 
 10.7   1, paragraph (i). 
 10.8      ~~(c)~~ (e) A city with a population of over 500 but not more 
 10.9   than 2,500 must advertise by posted notice as defined in section 
 10.10  645.12, subdivision 1.  The advertisement must be posted at the 
 10.11  time provided in paragraph (a).  It must be in the form required 
 10.12  in paragraph (b). 
 10.13     ~~(d)~~ (f) For purposes of this subdivision, the population of 
 10.14  a city is the most recent population as determined by the state 
 10.15  demographer under section 4A.02. 
 10.16     ~~(e)~~ (g) The commissioner of revenue, subject to the 
 10.17  approval of the chairs of the house and senate tax committees, 
 10.18  shall prescribe the form and format of the advertisement. 
 10.19     ~~(f) For calendar year 1993, each taxing authority required~~ 
 10.20  ~~to publish an advertisement must include on the advertisement a~~ 
 10.21  ~~statement that information on the increases or decreases of the~~ 
 10.22  ~~total budget, including employee and independent contractor~~ 
 10.23  ~~compensation in the prior year, current year, and proposed~~ 
 10.24  ~~budget year will be discussed at the hearing.~~ 
 10.25     ~~(g) Notwithstanding paragraph (f), for 1993, the~~ 
 10.26  ~~commissioner of revenue shall prescribe the form, format, and~~ 
 10.27  ~~content of an advertisement comparing current and proposed~~ 
 10.28  ~~expense budgets for the metropolitan council, the metropolitan~~ 
 10.29  ~~airports commission, and the metropolitan mosquito control~~ 
 10.30  ~~commission.  The expense budget must include occupancy,~~ 
 10.31  ~~personnel, contractual and capital improvement expenses.  The~~ 
 10.32  ~~form, format, and content of the advertisement must be approved~~ 
 10.33  ~~by the chairs of the house and senate tax committees prior to~~ 
 10.34  ~~publication.~~ 
 10.35     Sec. 5.  Minnesota Statutes 1996, section 276.04, 
 10.36  subdivision 2, is amended to read: 
 11.1      Subd. 2.  [CONTENTS OF TAX STATEMENTS.] (a) The treasurer 
 11.2   shall provide for the printing of the tax statements.  The 
 11.3   commissioner of revenue shall prescribe the form of the property 
 11.4   tax statement and its contents.  The statement must contain a 
 11.5   tabulated statement of the dollar amount due to each taxing 
 11.6   authority and the state from the parcel of real property for 
 11.7   which a particular tax statement is prepared.  The dollar 
 11.8   amounts due the county, state general education tax, the 
 11.9   remaining school district amount, township or municipality, the 
 11.10  total of the metropolitan special taxing districts as defined in 
 11.11  section 275.065, subdivision 3, paragraph (i), ~~school district~~ 
 11.12  ~~excess referenda levy, remaining school district levy, and the~~ 
 11.13  ~~total of other voter approved referenda levies based on market~~ 
 11.14  ~~value under section 275.61~~ must be separately stated.  The 
 11.15  amounts due all other special taxing districts, if any, may be 
 11.16  aggregated.  ~~For the purposes of this subdivision, "school~~ 
 11.17  ~~district excess referenda levy" means school district taxes for~~ 
 11.18  ~~operating purposes approved at referenda, including those taxes~~ 
 11.19  ~~based on net tax capacity as well as those based on market~~ 
 11.20  ~~value. "School district excess referenda levy" does not include~~ 
 11.21  ~~school district taxes for capital expenditures approved at~~ 
 11.22  ~~referendums or school district taxes to pay for the debt service~~ 
 11.23  ~~on bonds approved at referenda.~~  The amount of the tax on 
 11.24  contamination value imposed under sections 270.91 to 270.98, if 
 11.25  any, must also be separately stated.  The dollar amounts, 
 11.26  including the dollar amount of any special assessments, may be 
 11.27  rounded to the nearest even whole dollar.  For purposes of this 
 11.28  section whole odd-numbered dollars may be adjusted to the next 
 11.29  higher even-numbered dollar.  The amount of market value 
 11.30  excluded under section 273.11, subdivision 16, if any, must also 
 11.31  be listed on the tax statement.  ~~The statement shall include the~~ 
 11.32  ~~following sentence, printed in upper case letters in boldface~~ 
 11.33  ~~print:  "THE STATE OF MINNESOTA DOES NOT RECEIVE ANY PROPERTY~~ 
 11.34  ~~TAX REVENUES.  THE STATE OF MINNESOTA REDUCES YOUR PROPERTY TAX~~ 
 11.35  ~~BY PAYING CREDITS AND REIMBURSEMENTS TO LOCAL UNITS OF~~ 
 11.36  ~~GOVERNMENT."~~  
 12.1      (b) The property tax statements for manufactured homes and 
 12.2   sectional structures taxed as personal property shall contain 
 12.3   the same information that is required on the tax statements for 
 12.4   real property.  
 12.5      (c) Real and personal property tax statements must contain 
 12.6   the following information in the order given in this paragraph.  
 12.7   The information must contain the current year tax information in 
 12.8   the right column with the corresponding information for the 
 12.9   previous year in a column on the left: 
 12.10     (1) the property's estimated market value under section 
 12.11  273.11, subdivision 1; 
 12.12     (2) the property's taxable market value after reductions 
 12.13  under section 273.11, subdivisions 1a and 16; 
 12.14     (3) the property's gross tax, calculated by ~~multiplying the~~ 
 12.15  ~~property's gross tax capacity times the total local tax rate and~~ 
 12.16  adding the property's total property tax to ~~the result~~ the sum 
 12.17  of the aids enumerated in clause (4); 
 12.18     (4) a total of the following aids: 
 12.19     (i) education aids payable under chapters 124 and 124A; and 
 12.20     (ii) local government aids for cities, towns, and counties 
 12.21  under chapter 477A; ~~and~~ 
 12.22     ~~(iii) disparity reduction aid under section 273.1398;~~ 
 12.23     ~~(5) for homestead residential and agricultural properties,~~ 
 12.24  ~~the homestead and agricultural credit aid apportioned to the~~ 
 12.25  ~~property.  This amount is obtained by multiplying the total~~ 
 12.26  ~~local tax rate by the difference between the property's gross~~ 
 12.27  ~~and net tax capacities under section 273.13.  This amount must~~ 
 12.28  ~~be separately stated and identified as "homestead and~~ 
 12.29  ~~agricultural credit."  For purposes of comparison with the~~ 
 12.30  ~~previous year's amount for the statement for taxes payable in~~ 
 12.31  ~~1990, the statement must show the homestead credit for taxes~~ 
 12.32  ~~payable in 1989 under section 273.13, and the agricultural~~ 
 12.33  ~~credit under section 273.132 for taxes payable in 1989;~~ 
 12.34     ~~(6)~~ (5) any credits received under sections 273.119; 
 12.35  273.123; 273.135; 273.1391; 273.1398, subdivision 4; 469.171; 
 12.36  and 473H.10, except that the amount of credit received under 
 13.1   section 273.135 must be separately stated and identified as 
 13.2   "taconite tax relief"; and 
 13.3      ~~(7)~~ (6) the net tax payable in the manner required in 
 13.4   paragraph (a). 
 13.5      (d) If the county uses envelopes for mailing property tax 
 13.6   statements and if the county agrees, a taxing district may 
 13.7   include a notice with the property tax statement notifying 
 13.8   taxpayers when the taxing district will begin its budget 
 13.9   deliberations for the current year, and encouraging taxpayers to 
 13.10  attend the hearings.  If the county allows notices to be 
 13.11  included in the envelope containing the property tax statement, 
 13.12  and if more than one taxing district relative to a given 
 13.13  property decides to include a notice with the tax statement, the 
 13.14  county treasurer or auditor must coordinate the process and may 
 13.15  combine the information on a single announcement.  
 13.16     The commissioner of revenue shall certify to the county 
 13.17  auditor the actual or estimated aids enumerated in ~~clauses (3)~~ 
 13.18  ~~and~~ clause (4) that local governments will receive in the 
 13.19  following year.  ~~In the case of a county containing a city of~~ 
 13.20  ~~the first class, for taxes levied in 1991, and for all counties~~ 
 13.21  ~~for taxes levied in 1992 and thereafter,~~ The commissioner must 
 13.22  certify this amount by September 1 of each year.  
 13.23     Sec. 6.  [EFFECTIVE DATE.] 
 13.24     Sections 1 to 3 are effective for notices prepared 
 13.25  beginning in 1997 for taxes payable in 1998, and thereafter. 
 13.26     Section 4 is effective for newspaper advertisements 
 13.27  prepared beginning in 1997 for taxes payable in 1998, and 
 13.28  thereafter. 
 13.29     Section 5 is effective for property tax statements prepared 
 13.30  in 1998, and thereafter.