Section 477A.13 — Time Of Payment, Deductions.
477A.13 TIME OF PAYMENT, DEDUCTIONS. Payments to the counties of the amounts determined under section 477A.12 must be made by the commissioner of revenue from the general fund at the time provided in section 477A.015 for the first installment of local government aid. History: 1979 c 303 art 8 s 3; 1Sp1981 c 3 s […]
Section 477A.14 — Use Of Funds.
477A.14 USE OF FUNDS. Subdivision 1. General distribution. Except as provided in subdivisions 2 and 3, 40 percent of the total payment to the county shall be deposited in the county general revenue fund to be used to provide property tax levy reduction. The remainder shall be distributed by the county in the following priority: […]
Section 477A.15 — Taconite Aid Reimbursement.
477A.15 TACONITE AID REIMBURSEMENT. Any school district in which is located property which had been entitled to a reduction of tax pursuant to Minnesota Statutes 1978, section 273.135, subdivision 2, clause (c), shall receive in 1981 and subsequent years an amount equal to the amount it received in 1980 pursuant to Minnesota Statutes 1978, section […]
Section 477A.16 — Utility Valuation Transition Aid.
477A.16 UTILITY VALUATION TRANSITION AID. Subdivision 1. Definitions. (a) When used in this section, the following terms have the meanings indicated in this subdivision. (b) “Local unit” means a home rule charter or statutory city, or a town. (c) “Old rule utility net tax capacity” means the net tax capacity of all public utility property […]
Section 477A.17 — Lake Vermilion-soudan Underground Mine State Park; Annual Payments.
477A.17 LAKE VERMILION-SOUDAN UNDERGROUND MINE STATE PARK; ANNUAL PAYMENTS. (a) Except as provided in paragraph (b), in lieu of the payment amount provided under section 477A.12, subdivision 1, clause (1), the county shall receive an annual payment for state-owned land within the boundary of Lake Vermilion-Soudan Underground Mine State Park, established in section 85.012, subdivision […]
Section 477A.18 — Production Property Transition Aid.
477A.18 PRODUCTION PROPERTY TRANSITION AID. Subdivision 1. Definitions. (a) When used in this section, the following terms have the meanings indicated in this subdivision. (b) “Local unit” means a home rule charter or statutory city, or a town. (c) “Net tax capacity differential” means the positive difference, if any, by which the local unit’s net […]
Section 477A.19 — Aquatic Invasive Species Prevention Aid.
477A.19 AQUATIC INVASIVE SPECIES PREVENTION AID. Subdivision 1. Definitions. (a) When used in this section, the following terms have the meanings given them in this subdivision. (b) “Aquatic invasive species” means nonnative aquatic organisms that invade water beyond their natural and historic range. (c) “Watercraft trailer launch” means any public water access site designed for […]
Section 477A.016 — New Taxes Prohibited.
477A.016 NEW TAXES PROHIBITED. No county, city, town or other taxing authority shall increase a present tax or impose a new tax on sales or income. History: 1Sp1981 c 1 art 6 s 5
Section 477A.21 — Riparian Protection Aid.
477A.21 RIPARIAN PROTECTION AID. Subdivision 1. Definitions. For purposes of this section, the following terms have the meanings given: (1) “buffer protection map” has the meaning given under section 103F.48, subdivision 1; and (2) “public watercourses” means public waters and public drainage systems subject to riparian protection requirements under section 103F.48. Subd. 2. Certifications to […]
Section 477A.017 — Uniform Financial Accounting And Reporting System.
477A.017 UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM. Subdivision 1. Purpose. Sections 477A.011 to 477A.03 are designed to provide property tax relief to local units of government. In order for the legislature to determine the amounts of relief necessary each year, the legislature must have uniform and current financial information from the governmental units which receive […]