reglab/housing_qa huggingface dataset:
MN Stat § 475.755 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 475 — Municipal Debt|Section 475.755 — Emergency Debt Certificates.

475.755 EMERGENCY DEBT CERTIFICATES. (a) If at any time during a fiscal year the receipts of a local government are reasonably expected to be reduced below the amount provided in the local government's budget when the final property tax levy to be collected during the fiscal year was certified and the receipts are insufficient to meet the expenses incurred or to be incurred during the fiscal year, the governing body of the local government may authorize and sell certificates of indebtedness to mature within two years or less from the end of the fiscal year in which the certificates are issued. The maximum principal amount of the certificates that it may issue in a fiscal year is limited to the expected reduction in receipts plus the cost of issuance. The certificates may be issued in the manner and on the terms the governing body determines by resolution. (b) The governing body of the local government shall levy taxes for the payment of principal and interest on the certificates in accordance with section 475.61. (c) The certificates are not to be included in the net debt of the issuing local government. (d) To the extent that a local government issues certificates under this section to fund an unallotment or other reduction in its state aid, the local government must not use the special levy authority for aid reductions under section 275.70, subdivision 5, clause (22), or a similar or successor provision, but must instead use the special levy authority for the repayment of indebtedness under section 275.70, subdivision 5, clause (2), in order to levy under section 475.61 to fund repayment of the certificates with a levy that is not subject to levy limits. (e) For purposes of this section, the following terms have the meanings given: (1) "Local government" means a statutory or home rule charter city, a town, or a county. (2) "Receipts" includes the following amounts scheduled to be received by the local government for the fiscal year from: (i) taxes; (ii) aid payments previously certified by the state to be paid to the local government; (iii) state reimbursement payments for property tax credits; and (iv) any other source. History:  2009 c 88 art 2 s 37; 2010 c 389 art 8 s 15
MN Stat § 475.77 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 475 — Municipal Debt|Section 475.77 — When Bond Allocation Act Applies.

475.77 WHEN BOND ALLOCATION ACT APPLIES. Sections 474A.01 to 474A.21 apply to any issuance of obligations which are subject to limitation under a federal tax law as defined in section 474A.02, subdivision 8. History:  1984 c 582 s 21,23; 1Sp1985 c 14 art 8 s 63; 1986 c 465 art 1 s 30; 2000 c 260 s 69
MN Stat § 475.78 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 475 — Municipal Debt|Section 475.78 — Perfection Of Pledge; Security Interests.

475.78 PERFECTION OF PLEDGE; SECURITY INTERESTS. Neither filing nor possession is required to perfect the security interest created by any pledge or appropriation of revenues or funds of the municipality, including any of its investments, to the payment of bonds issued by the municipality. Notwithstanding any contrary provision of law, article 9 of the Uniform Commercial Code does not apply to security interests created by a municipality or the state, except security interests in equipment and fixtures. History:  1987 c 344 s 35; 2000 c 493 s 17
MN Stat § 475.79 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 475 — Municipal Debt|Section 475.79 — Powers Available To Other Political Subdivisions.

475.79 POWERS AVAILABLE TO OTHER POLITICAL SUBDIVISIONS. Any powers granted to a municipality under this chapter, other than the power to issue general obligation bonds and levy taxes, may be exercised by any other governmental unit. This grant of authority does not limit the powers granted to an entity under any other law. In connection with the issuance of bonds authorized to be issued by any law or charter provision other than this chapter, a governmental unit determining to exercise any power under any of sections 475.54, 475.55, 475.553, 475.56, 475.561, 475.60, 475.61, 475.65, 475.67, 475.69, 475.70, and 475.78 may do so notwithstanding any contrary provision in the authorizing law or charter unless the authorizing law or charter provides that this chapter or the specific section does not apply. This section is, in part, remedial in nature. Obligations issued prior to June 2, 1995, are not invalid or unenforceable for providing terms, consequences, or remedies that are authorized by this section and chapter 475. History:  1987 c 344 s 36; 1989 c 355 s 24; 1995 c 256 s 31; 1996 c 399 art 2 s 12
MN Stat § 475.80 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 475 — Municipal Debt|Section 475.80 — Attached, Annexed, Combined, Consolidated, Incorporated.

475.80 ATTACHED, ANNEXED, COMBINED, CONSOLIDATED, INCORPORATED. When all or a part of a municipality is attached, annexed, combined, consolidated, or incorporated into another municipality, the full faith and credit of the surviving or new municipality must secure any general obligation bonds which the surviving or new municipality has assumed or which are payable from property taxes levied on all or any portion of its taxable property, notwithstanding that the bonds may be payable from taxes levied on taxable property in only a portion of the new or surviving municipality. If any general funds of the municipality are used to pay debt service on general obligation bonds payable from taxes levied on taxable property in only a portion of the new or surviving municipality, the general funds must be reimbursed, with or without interest, from taxes levied on the taxable property in that portion of the new or surviving municipality which was primarily responsible for the general obligation bonds. History:   1997 c 219 s 10
MN Stat § 475A.01 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 475A — Municipal Debt|Section 475A.01 — Citation.

475A.01 CITATION. Sections 475A.01 to 475A.06 shall be known and may be cited as the "Municipal Debt Service Aid Law." History:  1971 c 856 s 1; Ex1971 c 46 s 1
MN Stat § 475A.02 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 475A — Municipal Debt|Section 475A.02 — Definitions.

475A.02 DEFINITIONS. Subdivision 1. Terms. Except as provided in this section the terms contained in sections 475A.01 to 475A.06 shall have the meanings given them by section 475.51. Subd. 2. Municipality. "Municipality" means any city, town, county, school district or any political subdivision of the state which has the authority to issue general obligations. Subd. 3. Guaranteed bond. "Guaranteed bond" means a general obligation bond of a municipality including a statement approved by the commissioner of management and budget as provided in section 475A.03. History:  1971 c 856 s 2; Ex1971 c 46 s 2; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 2009 c 101 art 2 s 109
MN Stat § 475A.05 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 475A — Municipal Debt|Section 475A.05 — Municipal Bond Guaranty Fund.

475A.05 MUNICIPAL BOND GUARANTY FUND. Subdivision 1. Money in fund; excess. For the purpose of providing money to be loaned to municipalities to acquire and to better public lands and buildings and other public improvements of a capital nature, when needed to pay the principal of or interest on bonds issued for this purpose, or bonds issued to refund such guaranteed bonds, the municipal bond guaranty loan fund is created as a separate bookkeeping account in the general books of account of the state. All proceeds of state bonds credited to this fund, all amounts transferred from the general fund, all guaranty fees received, and all repayments of principal and interest on loans made from the fund are appropriated for construction and other permanent improvement and shall be available until the purposes for which the appropriation was made have been accomplished, except that at any time when the balance on hand in the state municipal bond guaranty fund exceeds ten percent of the principal amount of all then outstanding bonds secured by the fund, the state may reappropriate to the general fund the balance in excess of this amount. Subd. 1a. General fund appropriation. In order to eliminate the need to sell Minnesota state municipal aid bonds, there is annually appropriated from the general fund to the commissioner of management and budget for transfer to the municipal bond guaranty loan fund the amounts needed to meet the state's obligations under sections 475A.01 to 475A.06, not to exceed a total of $4,330,000. This subdivision does not prevent the sale of state municipal aid bonds to the extent that the amount available for transfer from the general fund is not sufficient to meet all the state's obligations under sections 475A.01 to 475A.06. Subd. 2. Transfer of excess; appropriation. All money deposited to the credit of the municipal bond guaranty fund shall be available for the making of loans under section 475A.04, except that on November 1 in each year the commissioner of management and budget shall certify the balance then on hand in the fund which the commissioner believes will not be required for loans to be made in the following year, and there shall then be transferred and credited to the state municipal aid bond account in the state bond fund the entire balance or so much thereof as, with the balance then in the bond account, will equal the total amount of principal and interest due and to become due on state municipal aid bonds to and including July 1 in the second ensuing year. Amounts so transferred and credited are appropriated for the purpose of reducing the amount of tax otherwise required to be levied for the state bond fund by article XI, section 7 of the constitution. History:  1971 c 856 s 5; Ex1971 c 46 s 5; 1973 c 492 s 14; 1976 c 2 s 172; 1984 c 597 s 51,52; 1986 c 444; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109
MN Stat § 477A.015 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 477A — Local Government Aid|Section 477A.015 — Payment Dates.

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 9, in three installments as follows: (1) 14.6 percent of the aid shall be paid on June 15, 2019; (2) 35.4 percent of the aid shall be paid on July 20, 2019; and (3) 50 percent of the aid shall be paid on December 26, 2019. (c) When the commissioner of public safety determines that a local government has suffered financial hardship due to a natural disaster, the commissioner of public safety shall notify the commissioner of revenue, who shall make payments of aids under sections 477A.011 to 477A.014, which are otherwise due on December 26, as soon as is practical after the determination is made but not before July 20. (d) The commissioner may pay all or part of the payments of aids under sections 477A.011 to 477A.014, which are due on December 26 at any time after August 15 if a local government requests such payment as being necessary for meeting its cash flow needs. History:  1Sp1981 c 3 s 11; 1Sp1986 c 1 art 6 s 5; 1988 c 719 art 6 s 18; 1992 c 603 s 15; 1Sp2002 c 1 s 17; 2004 c 228 art 3 s 17; 2013 c 143 art 2 s 17; 2015 c 21 art 1 s 84; 1Sp2017 c 1 art 4 s 17
MN Stat § 477A.016 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 477A — Local Government Aid|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
MN Stat § 477A.017 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 477A — Local Government Aid|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 aid distributions. This section is intended to provide that information. Subd. 2. State auditor's duties. The state auditor shall prescribe uniform financial accounting and reporting standards in conformity with national standards to be applicable to cities and towns of more than 2,500 population and uniform reporting standards to be applicable to cities of less than 2,500 population. Subd. 3. Conformity. Other law to the contrary notwithstanding, in order to receive distributions under sections 477A.011 to 477A.03, counties and cities must conform to the standards set in subdivision 2 in making all financial reports required to be made to the state auditor after June 30, 1984. History:  1983 c 342 art 5 s 14; 1992 c 592 s 15
MN Stat § 477A.0175 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 477A — Local Government Aid|Section 477A.0175 — Aid Reductions For Operating An Unauthorized Diversion Program.

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 sections 477A.011 to 477A.03 reduced by the amount of fees paid by participants into the program for the years in which the program operated. A court shall report any order that enjoins a county or city from operating a pretrial diversion program to the state auditor as required under subdivision 2. The state auditor shall determine the amount of fees collected under the diversion program and notify the commissioner of the amount. The commissioner shall reduce the county program aid paid to a county or the local government aid paid to a city by this amount beginning with the first aid payment made after receiving notice of the reduction amount. No aid payment may be less than zero but the amount of the reduction that cannot be made out of that payment shall be applied to future payments until the total amount has been deducted. Subd. 2. Court challenge to authority to operate a pretrial diversion program. Any taxpayer may challenge a city or county operation of a pretrial diversion program by filing a declaratory judgment action or seeking other appropriate relief in the district court for the county where the city is located or in any other court of competent jurisdiction. If the court finds that the county or city has exceeded its authority under law in operating the pretrial diversion program, the court must transmit a copy of the court order to the state auditor. History:   1Sp2017 c 1 art 4 s 18
MN Stat § 477A.085 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 477A — Local Government Aid|Section 477A.085 — Debt Service Aid; City Of Minneapolis.

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. The levy excludes any amount to pay bonds, other than refunding bonds, issued after May 1, 2013. An amount sufficient to pay the aid under this section is appropriated from the general fund to the commissioner of revenue. History:   2013 c 143 art 2 s 21
MN Stat § 477A.09 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 477A — Local Government Aid|Section 477A.09 — Maximum Effort Loan Aid.

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, and June 30, 2016. A school district with a maximum effort capital loan outstanding as of June 30, 2017, is eligible for an annual aid payment equal to one-fifth of the estimated amount of interest that will be paid by the district on the loan between June 30, 2017, and June 30, 2021. Aid payments under this section must be used to reduce current year property taxes levied on net tax capacity within the district or to reduce future years' tax levies by: (1) retaining payments made under this section in the district's debt redemption fund for up to 20 years, notwithstanding the two-year limit under section 475.61, subdivision 3; or (2) financing a defeasance of any future payments on outstanding bonded debt. (b) Aid under this section must be paid in fiscal years 2018 to 2022. An amount sufficient to make aid payments under this section is annually appropriated from the general fund to the commissioner of education. History:  1Sp2017 c 1 art 4 s 21  NOTE: This section, as added by Laws 2017, First Special Session chapter 1, article 4, section 21, is effective for fiscal years 2018 to 2022. Laws 2017, First Special Session chapter 1, article 4, section 21, the effective date.
MN Stat § 477A.10 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 477A — Local Government Aid|Section 477A.10 — Natural Resources Land Payments In Lieu; Purpose.

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 on local units of government with a large proportion of state land; and (3) to address the need to manage state lands held in trust for the local taxing districts. History:  2013 c 143 art 2 s 22; 1Sp2021 c 14 art 13 s 11
MN Stat § 477A.11 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 477A — Local Government Aid|Section 477A.11 — Natural Resources Lands, Payments In Lieu; Definitions.

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 wildlife management land, presently administered by the commissioner in which the state acquired by purchase, condemnation, or gift, a fee title interest in lands which were previously privately owned; and (2) lands acquired by the state under chapter 84A that are designated as state parks, state recreation areas, scientific and natural areas, or wildlife management areas. Subd. 4. Other natural resources land. "Other natural resources land" means any land, other than acquired natural resource land or wildlife management land, presently owned in fee title by the state and administered by the commissioner, or any tax-forfeited land, other than platted lots within a city or those lands described under subdivision 3, clause (2), which is owned by the state and administered by the commissioner or by the county in which it is located. Subd. 5. Land utilization project land. "Land utilization project land" means land that is leased by the state from the United States through the United States Secretary of Agriculture according to Title III of the Bankhead Jones Farm Tenant Act and that is administered by the commissioner. Subd. 6. Military game refuge. "Military game refuge" means land owned in fee by another state agency for military purposes and designated as a state game refuge under section 97A.085. Subd. 7. Transportation wetland. "Transportation wetland" means land administered by the Department of Transportation in which the state acquired, by purchase from a private owner, a fee title interest in over 500 acres of land within a county to replace wetland losses from transportation projects. Subd. 8. Wildlife management land. "Wildlife management land" means land administered by the commissioner in which the state acquired, from a private owner by purchase, condemnation, or gift, a fee interest under the authority granted in chapter 94 or 97A for wildlife management purposes and actually used as a wildlife management area. History:  1979 c 303 art 8 s 1; 1990 c 604 art 4 s 16; 2000 c 485 s 18,19; 2000 c 490 art 6 s 10; 1Sp2005 c 3 art 1 s 31,32; 1Sp2011 c 7 art 6 s 19; 2013 c 143 art 2 s 23-27
MN Stat § 477A.13 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 477A — Local Government Aid|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 12; 1984 c 502 art 3 s 26; 1986 c 386 art 4 s 30; 1990 c 604 art 4 s 17; 1993 c 13 art 2 s 16; 2000 c 490 art 6 s 12
MN Stat § 477A.15 (2021)
2021 Minnesota Statutes|Chapters 474 - 477C — Public Debt; Local Government Aid|Chapter 477A — Local Government Aid|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 298.28, subdivision 1, clause (3)(b). Payments shall be made pursuant to this section and section 126C.48, subdivision 8, paragraph (5), by the commissioner of revenue to the taxing jurisdictions on the date in each calendar year when the first installment is paid under section 477A.015. History:  1980 c 607 art 7 s 6; 1994 c 416 art 1 s 62; 2002 c 377 art 8 s 16