477A.011 DEFINITIONS. Subdivision 1. Application. For the purposes of sections 477A.011 to 477A.014 the following terms shall have these meanings, unless otherwise provided to the contrary. Subd. 1a. City. “City” means a statutory or home rule charter city. Subd. 1b. Town. “Town” means a township. Subd. 2. [Repealed, 1996 c 310 s 1] Subd. 2a. […]
477A.0124 COUNTY PROGRAM AID. Subdivision 1. [Repealed, 2014 c 308 art 9 s 94] Subd. 2. Definitions. (a) For the purposes of this section, the following terms have the meanings given them. (b) “County program aid” means the sum of “county need aid,” “county tax base equalization aid,” and “county transition aid.” (c) “Age-adjusted population” […]
477A.0126 REIMBURSEMENT TO COUNTIES AND TRIBES FOR CERTAIN OUT-OF-HOME PLACEMENTS. Subdivision 1. Definition. For purposes of this section, “out-of-home placement” means 24-hour substitute care for an Indian child as defined by section 260C.007, subdivision 21, away from the child’s parent or guardian and for whom the county or tribal social services agency has been assigned […]
477A.013 MUNICIPAL GOVERNMENT DISTRIBUTIONS. Subdivision 1. Towns. (a) In 2014 and thereafter, each town is eligible for a distribution under this subdivision equal to the product of (i) its agricultural property factor, (ii) its town area factor, (iii) its population factor, and (iv) 0.0045. As used in this subdivision, the following terms have the meanings […]
477A.014 COMMISSIONER’S RESPONSIBILITIES. Subdivision 1. Calculations and payments. (a) The commissioner of revenue shall make all necessary calculations and make payments pursuant to sections 477A.013 and 477A.03 directly to the affected taxing authorities annually. In addition, the commissioner shall notify the authorities of their aid amounts, as well as the computational factors used in making […]
477A.015 PAYMENT DATES. (a) The commissioner of revenue shall make the payments of local government aid to affected taxing authorities in two installments on July 20 and December 26 annually. (b) Notwithstanding paragraph (a), for aids payable in 2019 only, the commissioner of revenue shall make payments of the aid payable under section 477A.013, subdivision […]
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
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 […]
477A.0175 AID REDUCTIONS FOR OPERATING AN UNAUTHORIZED DIVERSION PROGRAM. Subdivision 1. Penalty for operating an unauthorized diversion program. Notwithstanding any other law to the contrary, a county or city that operated a pretrial diversion program that a court determines was not authorized under section 169.999 or another statute or law must have its aid under […]
477A.03 APPROPRIATION. Subdivision 1. [Repealed, 1994 c 587 art 3 s 21] Subd. 2. MS 1983 Supp [Repealed, 1984 c 502 art 4 s 8] Subd. 2. Annual appropriation. A sum sufficient to discharge the duties imposed by sections 477A.011 to 477A.014 is annually appropriated from the general fund to the commissioner of revenue. Subd. […]
477A.085 DEBT SERVICE AID; CITY OF MINNEAPOLIS. On or before November 1, 2016, and the first day of each November thereafter, the commissioner shall pay to the city of Minneapolis an amount equal to 40 percent of the city’s otherwise required levy to pay its general obligation library referendum bonds for the following calendar year. […]
477A.09 MAXIMUM EFFORT LOAN AID. (a) For fiscal years 2018 to 2022, each school district with a maximum effort loan under sections 126C.61 to 126C.72, outstanding as of June 30, 2016, is eligible for an aid payment equal to one-fifth of the amount of interest that was paid on the loan between December 1, 1990, […]
477A.10 NATURAL RESOURCES LAND PAYMENTS IN LIEU; PURPOSE. The purposes of sections 477A.11 to 477A.14 and 477A.17 are: (1) to compensate local units of government for the loss of tax base from state ownership of land and the need to provide services for state land; (2) to address the disproportionate impact of state land ownership […]
477A.11 NATURAL RESOURCES LANDS, PAYMENTS IN LIEU; DEFINITIONS. Subdivision 1. Terms. For the purpose of sections 477A.11 to 477A.14, the terms defined in this section have the meanings given them. Subd. 2. Commissioner. “Commissioner” means the commissioner of natural resources. Subd. 3. Acquired natural resources land. “Acquired natural resources land” means: (1) land, other than […]
477A.12 ANNUAL APPROPRIATIONS; LANDS ELIGIBLE; CERTIFICATION OF ACREAGE. Subdivision 1. Types of land; payments. The following amounts are annually appropriated to the commissioner of natural resources from the general fund for transfer to the commissioner of revenue. The commissioner of revenue shall pay the transferred funds to counties as required by sections 477A.11 to 477A.14. […]
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 […]
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: […]
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 […]
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 […]
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 […]
