Minnesota HF 2771: Iron Range fiscal disparities program repealed, and cross-reference corrected.

Bill Text

03/03/14 REVISOR EAP/RC 14-5183
A bill for an act1.1
relating to taxation; repealing the Iron Range fiscal disparities program;1.2
correcting cross-references; amending Minnesota Statutes 2012, sections1.3
270C.89, subdivision 2; 275.025, subdivisions 1, 2; 275.065, subdivision 3;1.4
278.14, subdivision 1; 428A.05; 465.82, subdivision 2; 469.175, subdivision 6;1.5
469.177, subdivision 3; 469.1813, subdivision 2; 477A.011, subdivisions 27, 35;1.6
Minnesota Statutes 2013 Supplement, section 134.34, subdivision 4; repealing1.7
Minnesota Statutes 2012, sections 276A.01, subdivisions 1, 2, 3, 4, 5, 6, 7, 8, 9,1.8
14, 16; 276A.02; 276A.03; 276A.04; 276A.05; 276A.06, subdivisions 1, 2, 3, 4,1.9
5, 6, 7, 8, 9; 276A.07; 276A.08; 276A.09; Minnesota Statutes 2013 Supplement,1.10
sections 276A.01, subdivisions 10, 12, 13, 15; 276A.06, subdivision 10.1.11
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:1.12
Section 1. Minnesota Statutes 2013 Supplement, section 134.34, subdivision 4, is1.13
amended to read:1.14
Subd. 4. Limitation. (a) For calendar year 2010 and later, regional library1.15
basic system support aid shall not be provided to a regional public library system for a1.16
participating city or county which decreases the dollar amount provided for support for1.17
operating purposes of public library service below the amount provided by it for the1.18
second, or third preceding year, whichever is less. For purposes of this subdivision and1.19
subdivision 1, any funds provided under section 473.757, subdivision 2, for extending1.20
libraryhoursofoperationshallnotbeconsideredamountsprovidedbyacityorcountyfor1.21
support for operating purposes of public library service. This subdivision shall not apply1.22
to participating cities or counties where the adjusted net tax capacity of that city or county1.23
hasdecreased,ifthedollaramountofthereductioninsupportisnotgreaterthanthedollar1.24
amount by which support would be decreased if the reduction in support were made in1.25
direct proportion to the decrease in adjusted net tax capacity.1.26
Section 1. 1
This Document can be made available
in alternative formats upon request State of Minnesota
HOUSE OF REPRESENTATIVES
H. F. No. 2771
EIGHTY-EIGHTH SESSION
03/06/2014 Authored by Anzelc and Radinovich
The bill was read for the first time and referred to the Committee on Taxes

03/03/14 REVISOR EAP/RC 14-5183
(b) For calendar year 2009 and later, in any calendar year in which a city's or2.1
county's aid under sections 477A.011 to 477A.014 or credit reimbursement under section2.2
273.1384 is reduced after the city or county has certified its levy payable in that year, it2.3
may reduce its local support by the lesser of:2.4
(1) ten percent; or2.5
(2) a percent equal to the ratio of the aid and credit reimbursement reductions to the2.6
city's or county's revenue base, based on aids certified for the current calendar year. For2.7
calendaryear2009only,thereductionunderthisparagraphshallbebasedon2008aidand2.8
credit reimbursement reductions under the December 2008 unallotment, as well as any2.9
aid and credit reimbursement reductions in calendar year 2009. For pay 2009 only, the2.10
commissioner of revenue will calculate the reductions under this paragraph and certify2.11
them to the commissioner of education within 15 days of May 17, 2009.2.12
(c) For taxes payable in 2010 and later, in any payable year in which the total2.13
amounts certified for city or county aids under sections 477A.011 to 477A.014 are less2.14
than the total amounts paid under those sections in the previous calendar year, a city or2.15
county may reduce its local support by the lesser of:2.16
(1) ten percent; or2.17
(2) a percent equal to the ratio of:2.18
(i) the difference between (A) the sum of the aid it was paid under sections2.19
477A.011 to 477A.014 and the credit reimbursement it received under section 273.13842.20
in the previous calendar year and (B) the sum of the aid it is certified to be paid in the2.21
current calendar year under sections 477A.011 to 477A.014 and the credit reimbursement2.22
estimated to be paid under section 273.1384; to2.23
(ii)itsrevenuebaseforthepreviousyear,basedonaidsactuallypaidintheprevious2.24
calendar year. The commissioner of revenue shall calculate the percent aid cut for each2.25
county and city under this paragraph and certify the percentage cuts to the commissioner2.26
of education by August 1 of the year prior to the year in which the reduced aids and2.27
credit reimbursements are to be paid. The percentage of reduction related to reductions2.28
to credit reimbursements under section 273.1384 shall be based on the best estimation2.29
available as of July 30.2.30
(d) Notwithstanding paragraph (a), (b), or (c), no city or county shall reduce its2.31
support for public libraries below the minimum level specified in subdivision 1.2.32
(e) For purposes of this subdivision, "revenue base" means the sum of:2.33
(1) its levy for taxes payable in the current