reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.62 — Register.

475.62 REGISTER.
Each county auditor shall keep a register in which shall be entered, as to each issue of such obligations by any municipality located, in whole or in part, in the county, a record of the aggregate amount authorized, the aggregate amount issued, the purpose for which issued, the number, denomination, date, and maturity of each, the rate of interest, the time of payment, the place of payment of principal and interest, and the amount of tax levied for the payment thereof. The auditor shall also enter in said register the date and amount of each debt service loan and capital loan made by the state to any school district situated wholly or partly within the county, in accordance with section 126C.68, subdivision 2, or 126C.69, subdivision 12, and shall enter on or before November 1 in each year thereafter the amount of the maximum effort debt service levy and the additional amount of the levy for interest on state loans to be extended on the tax rolls in that year, as certified by the commissioner of education in accordance with sections 126C.68, subdivision 4, and 126C.69, subdivision 14. In each such year the auditor shall extend on the tax rolls against all taxable property within each such district either (a) the aggregate amount of all tax levies required by section 475.61 to be so extended in such year, less the principal amount of any new debt service loan granted in the current year, or (b) the maximum effort debt service levy of the district as certified by the commissioner of education, if greater than the levy required by the preceding clause (a); adding in either case (c) the amount of the levy for interest on state loans as certified by the commissioner of education, including interest on any new debt service loan granted in the current year. If the school district is situated in more than one county, the aggregate levy shall be apportioned among the counties as provided in section 475.61, subdivision 2, by the county auditor of the county in which is situated the largest portion by net tax capacity of the taxable property within the school district.
History:
(1938-8) 1927 c 131 s 6; 1949 c 682 s 12; 1965 c 875 s 12; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1990 c 562 art 11 s 7; 1Sp1995 c 3 art 16 s 13; 1998 c 397 art 11 s 3; 2003 c 130 s 12
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.63 — Certificate As To Registration.

475.63 CERTIFICATE AS TO REGISTRATION.
Before any obligations payable in whole or in part from taxes shall be delivered to the purchaser, the municipality shall obtain and deliver to the purchaser a certificate of the county auditor that the issue has been entered on the register. If a tax levy is required by law, such certificate shall also recite that such tax has been levied as required by law.
History:
(1938-9) 1927 c 131 s 7; 1949 c 682 s 13; 1951 c 422 s 6; 1986 c 444; 1995 c 256 s 30
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.64 — Levy By Auditor.

475.64 LEVY BY AUDITOR.
In the event no method of levying a tax for the payment of the indebtedness of any municipality and the interest thereon is provided, or the municipal authorities fail to cause such levy to be made, the county auditor shall add to the other taxes charged upon the property taxable in the municipality an amount sufficient to meet such obligations when due, which additional levy shall be extended and collected with the other taxes of the year.
History:
(1945) RL s 787; 1949 c 682 s 14
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.65 — Delivery Of Bonds; Use Of Proceeds.

475.65 DELIVERY OF BONDS; USE OF PROCEEDS.
Upon payment to the treasurer of the purchase price by the successful bidder, the obligations shall be delivered, and the treasurer shall account for the receipt and disbursement of the proceeds thereof for the use named in the resolution or other instrument or instruments authorizing such obligations, in a separate fund or account in the official financial records of the municipality. Pending such use the proceeds may be invested and reinvested in accordance with law, and the income and gain therefrom shall be held as part of the proceeds and applied to such use or to the payment of the obligations and interest thereon or otherwise as provided in any city charter or any other law. The purchaser shall not be obligated to see to the application of the purchase price. When the use authorized is the acquisition or betterment of any land, easements, buildings, structures, machinery, or equipment, the proceeds may be used to pay all expenses, incurred and to be incurred, which are reasonably necessary and incidental to such acquisition or betterment, including, but without limitation, the cost of necessary professional planning studies to determine desirable locations, architectural, engineering, legal, financial advisory, and other professional services, printing and publication, and interest to accrue on the obligations prior to the anticipated date of commencement of the collection of taxes or special assessments to be levied or other funds pledged for the payment of the obligations and interest thereon. When the obligations are payable wholly from the income from a utility or other project, for the acquisition or betterment of which the obligations are issued, the proceeds may be used in part to establish a reserve as further security for the payment of such principal and interest when due. If the contemplated use be afterward abandoned, or if any balance of the proceeds of the obligations remains after the use is accomplished, or if the governing body determines that at least 85 percent of the cost of the use has been paid or finally determined and retains in the fund an amount sufficient to pay the estimated costs of completion, the remainder of the fund may be devoted to any other public use authorized by law, and approved by resolution adopted or vote taken in the manner required to authorize bonds for such new use and purpose. Any balance remaining after the improvement has been completed and paid for, unless devoted to a new use as herein authorized, shall become a part of the debt service fund of the municipality.
History:
(1944) RL s 786; 1949 c 682 s 15; 1967 c 481 s 4; 1969 c 183 s 1; 1976 c 324 s 12,26; 1983 c 365 s 3
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.68 — Joint Liability Of Town And Statutory City.

475.68 JOINT LIABILITY OF TOWN AND STATUTORY CITY.
In the event a town and a statutory city are jointly liable for the payment of any bonded indebtedness or in the event all the property within any town or statutory city is liable to be taxed for the payment of any such indebtedness, any such town or statutory city, at the time bonds mature, may pay that proportion of such indebtedness that the amount of the last assessment of property situate in the town or the statutory city bears to the net tax capacity of both the town and the statutory city. If either the town or the statutory city deems such assessment to be inequitable, its governing body may demand, in writing, that the commissioner of revenue appoint a disinterested assessor, not a resident of either the town or the statutory city, to make a reassessment of all the property situate in the town and the statutory city. Thereupon the commissioner shall appoint such assessor. The reassessment so made governs in the division of such indebtedness. Any such town or statutory city may issue bonds for the payment of the amount thereof for which it is liable.
History:
(1953) 1909 c 254 s 1; 1949 c 682 s 18; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.69 — Defaced Bonds; Duplicates.

475.69 DEFACED BONDS; DUPLICATES.
When any obligation of a municipality becomes unfit for circulation, it may be surrendered and canceled. Upon the authorization of the governing body, a duplicate of the obligation except as to signatures and a duplicate of any unpaid coupons, may be issued to the owners. These duplicates shall be marked "DUPLICATE" and the date of issue shown thereon. Such marking shall be signed by the treasurer then in office.
History:
(1970) RL s 791; 1949 c 682 s 19
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.70 — Lost Instruments; Indemnity.

475.70 LOST INSTRUMENTS; INDEMNITY.
If the owner of any obligation which is destroyed or lost, first gives a satisfactory surety bond to the municipality, in a sum double the amount of such obligation, conditioned to save it harmless in the premises, the governing body thereof may authorize the issuance of another to the owner in its place, corresponding with the missing obligation as to number, date, amount, and unpaid coupons. Such obligation shall be signed by the proper officials who are then in office, and shall be marked and dated as provided in section 475.69. The treasurer shall keep a record of all reissues and duplicates showing the date of issue and the persons to whom issued.
History:
(1971) RL s 792; 1949 c 682 s 20
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.72 — Violations And Penalties.

475.72 VIOLATIONS AND PENALTIES.
Any officer of any municipality who knowingly fails to comply with any provision of Laws 1949, chapter 682 is guilty of a misdemeanor.
History:
(1938-12) 1927 c 131 s 10; 1949 c 682 s 22
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.73 — State Board Of Investment.

475.73 STATE BOARD OF INVESTMENT.
Subdivision 1.
May purchase these bonds; conditions.
Obligations sold under the provisions of section 475.60 may be purchased by the State Board of Investment if the obligations meet the requirements of section 11A.24, subdivision 2, upon the approval of the attorney general as to form and execution of the application therefor, and under rules as the board may specify, and the state board shall have authority to purchase the same to an amount not exceeding 3.63 percent of the estimated market value of the taxable property of the municipality, according to the last preceding assessment. The obligations shall not run for a shorter period than one year, nor for a longer period than 30 years and shall bear interest at a rate to be fixed by the state board but not less than two percent per annum. Forthwith upon the delivery to the state of Minnesota of any obligations issued by virtue thereof, the commissioner of management and budget shall certify to the respective auditors of the various counties wherein are situated the municipalities issuing the same, the number, denomination, amount, rate of interest and date of maturity of each obligation.
Subd. 2.
Tax levy.
The annual tax levy for the payment of principal and interest on account of such obligations shall be for an amount 50 percent in excess of the sum to be paid therefrom. The state auditor, at the time of certifying the state tax, shall also certify to each county auditor the amount necessary to pay such principal and interest. When collected so much of such tax as may be necessary shall be paid into the state treasury. The excess remaining shall be held over in the county treasury to be applied on the next future payment due on such obligations, and the amount of such excess shall be reported by the county auditor to the state auditor on or before August first each year, who shall deduct the same from the next annual tax levy for such purpose. The remainder, when such bonds are paid in full, shall be credited to the general fund of the municipality; and, in case a portion of the territory embraced in such municipality at the time such obligations were issued, has since been set off to another municipality, such remainder shall be divided with such other municipality, using as a basis for such division the last net tax capacity of the territory affected by such obligations. Any such municipality which shall make payment to the state of the full amount of principal and interest due on account of such obligations prior to the extending of such tax therefor by the state auditor shall be exempt from the provisions of this section.
History:
1949 c 682 s 23; 1973 c 492 s 14; 1980 c 607 art 14 s 44; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1990 c 480 art 9 s 23; 2009 c 101 art 2 s 109; 2013 c 143 art 14 s 104
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.74 — Law Limiting Taxes Not Applicable.

475.74 LAW LIMITING TAXES NOT APPLICABLE.
The provisions of any law limiting taxes shall not limit the power of any city of the first or second class or any independent school district in any city of the first class, or any special school district in a city of the second class having a population of not less than 28,000 nor more than 32,000 according to the 1950 federal census, to levy taxes to pay its general obligation bonds nor shall such provisions limit the power of any municipality to levy taxes to make good any deficiency in any prior levies made pursuant to section 475.61. The governing body shall levy such taxes without limitation as to rate or amount.
History:
1949 c 682 s 24; 1951 c 422 s 8; 1957 c 43 s 1; 1957 c 743 s 1; 1Sp1989 c 1 art 5 s 43
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.753 — Municipalities Are Subject To This Chapter.

475.753 MUNICIPALITIES ARE SUBJECT TO THIS CHAPTER.
All municipalities are subject to the provisions of this chapter in the issuance of obligations and may incur indebtedness to the extent of but not in excess of the debt limit in said chapter notwithstanding any home rule charter provision or charter law adopted prior to April 1, 1951. Nothing herein shall prevent the adoption after that date of additional debt limitations or restrictions. This section shall not be deemed to amend or otherwise affect or change section 475.53, subdivision 3.
History:
1951 c 422 s 9
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 475 — Municipal Debt › Section 475.754 — Disaster, Public Emergency; Certificates Of Indebtedness.

475.754 DISASTER, PUBLIC EMERGENCY; CERTIFICATES OF INDEBTEDNESS.
If in any fiscal year the receipts from taxes or other sources are insufficient to meet the expenses incurred or to be incurred in said year by any city however organized, county or town by reason of any natural disaster or other public emergency requiring the making of extraordinary expenditures, the governing body of any such city, county or town may authorize the sale of certificates of indebtedness to mature within three years and to bear interest at a rate not to exceed the amount prescribed in this chapter. The certificates may be issued with or without advertising for bids on such terms and conditions as the governing body may determine and shall be in such form as the state auditor in cooperation with the commissioner of commerce shall prescribe. All certificates and interest thereon shall be payable from taxes levied within existing limitations or from other available revenue. The certificates shall not be included in the net debt of the issuing city, county or town.
History:
1973 c 61 s 1; 1973 c 123 art 5 s 7; 1973 c 492 s 7; 1983 c 289 s 114 subd 1; 1984 c 655 art 1 s 92; 1Sp1985 c 14 art 4 s 94; 1Sp1989 c 1 art 5 s 44
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 2025 only, the commissioner of revenue shall make payments of the aid payable under section 477A.013, subdivision 9, in three installments as follows: (1) 9.402 percent of the aid shall be paid on March 20, 2025; (2) 40.598 percent of the aid shall be paid on July 20, 2025; and (3) 50 percent of the aid shall be paid on December 26, 2025.
(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; 2023 c 64 art 4 s 14
2023 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
2023 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.
History:
1983 c 342 art 5 s 14; 1992 c 592 s 15; 2022 c 55 art 1 s 181
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 477A — Local Government Aid › 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 tax capacity was reduced from assessment year 2014 to assessment year 2015 due to the change in the definition of real property in section 272.03, subdivision 1, enacted by Laws 2014, chapter 308, article 2, section 9. For purposes of determining the net tax capacity differential, any property in a job opportunity building zone under section 469.314 may not be included when calculating a local unit's net tax capacity.
Subd. 2.
Aid eligibility; payment.
(a) If the net tax capacity differential of the local unit exceeds five percent of its 2015 net tax capacity, the local unit is eligible for transition aid computed under paragraphs (b) to (f).
(b) For aids payable in 2016, transition aid under this section for an eligible local unit equals (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for taxes payable in 2015.
(c) For aids payable in 2017, transition aid under this section for an eligible local unit equals 80 percent of (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for taxes payable in 2016.
(d) For aids payable in 2018, transition aid under this section for an eligible local unit equals 60 percent of (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for taxes payable in 2017.
(e) For aids payable in 2019, transition aid under this section for an eligible local unit equals 40 percent of (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for taxes payable in 2018.
(f) For aids payable in 2020, transition aid under this section for an eligible local unit equals 20 percent of (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for taxes payable in 2019.
(g) No aids shall be payable under this section in 2021 and thereafter.
(h) The commissioner of revenue shall compute the amount of transition aid payable to each local unit under this section. On or before August 1 of each year, the commissioner shall certify the amount of transition aid computed for aids payable in the following year for each recipient local unit. The commissioner shall pay transition aid to local units annually at the times provided in section 477A.015.
(i) The commissioner of revenue may require counties to provide any data that the commissioner deems necessary to administer this section.
Subd. 3.
Appropriation.
An amount sufficient to pay transition aid under this section is annually appropriated to the commissioner of revenue from the general fund.
History:
2014 c 308 art 1 s 10
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 477A — Local Government Aid › Section 477A.22 — Appropriation; Riparian Protection Aid.

477A.22 APPROPRIATION; RIPARIAN PROTECTION AID.
$6,000,000 in fiscal year 2018 and $8,000,000 in each fiscal year thereafter is appropriated from the general fund to the commissioner of revenue for riparian protection aid payments under section 477A.21. These amounts may be in addition to other appropriations for the same purpose. Unexpended funds from fiscal year 2018 are available in fiscal year 2019.
History:
1Sp2017 c 1 art 4 s 25; 1Sp2017 c 7 s 11
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 477A — Local Government Aid › Section 477A.31 — Mahnomen Property Tax Reimbursement Aid.

477A.31 MAHNOMEN PROPERTY TAX REIMBURSEMENT AID.
Subdivision 1.
Aid amounts.
(a) The commissioner of revenue shall make reimbursement aid payments to compensate for the loss of property tax revenue related to the trust conversion application of the Shooting Star Casino. The commissioner shall pay the county of Mahnomen, $1,010,000; the city of Mahnomen, $210,000; and Independent School District No. 432, Mahnomen, $140,000.
(b) The payments shall be made annually on July 20.
Subd. 2.
Appropriation.
An amount sufficient to pay reimbursement aid under this section is annually appropriated from the general fund to the commissioner of revenue.
History:
2023 c 64 art 4 s 23
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 477A — Local Government Aid › Section 477A.32 — Local Government Cannabis Aid.

477A.32 LOCAL GOVERNMENT CANNABIS AID.
Subdivision 1.
Definitions.
For purposes of this section, the following terms have the meanings given:
(1) "city" means a statutory or home rule charter city; and
(2) "director" means the director of the Office of Cannabis Management under section 342.02.
Subd. 2.
Certification to commissioner of revenue.
(a) By July 15, 2024, and annually thereafter, the commissioner of management and budget must certify to the commissioner of revenue the balance of the local government cannabis aid account in the special revenue fund as of the immediately preceding June 30.
(b) By June 1, 2024, and annually thereafter, the director must certify to the commissioner of revenue the number of cannabis businesses, as defined under section 342.01, subdivision 14, licensed under chapter 342 as of the previous January 1, disaggregated by county and city.
Subd. 3.
Aid to counties.
(a) Beginning for aid payable in 2024, the amount available for aid to counties under this subdivision equals 50 percent of the amount certified in that year to the commissioner under subdivision 2, paragraph (a).
(b) Twenty percent of the amount under paragraph (a) must be distributed equally among all counties.
(c) Eighty percent of the amount under paragraph (a) must be distributed proportionally to each county according to the number of cannabis businesses located in the county as compared to the number of cannabis businesses in all counties as of the most recent certification under subdivision 2, paragraph (b).
Subd. 4.
Aid to cities.
(a) Beginning for aid payable in 2024, the amount available for aid to cities under this subdivision equals 50 percent of the amount certified in that year to the commissioner under subdivision 2, paragraph (a).
(b) The amount under paragraph (a) must be distributed proportionally to each city according to the number of cannabis businesses located in the city as compared to the number of cannabis businesses in all cities as of the most recent certification under subdivision 2, paragraph (b).
Subd. 5.
Payment.
The commissioner of revenue must compute the amount of aid payable to each county and city under this section. On or before September 1 of each year, the commissioner must certify the amount to be paid to each county and city in that year. The commissioner must pay the full amount of the aid on December 26 annually.
Subd. 6.
Appropriation.
Beginning in fiscal year 2025 and annually thereafter, the amount in the local government cannabis aid account in the special revenue fund is annually appropriated to the commissioner of revenue to make the aid payments required under this section.
History:
2023 c 63 art 2 s 28
2023 Minnesota Statutes › Chapters 474 - 477C — Public Debt; Local Government Aid › Chapter 477A — Local Government Aid › Section 477A.37 — Housing Assistance Fund.

477A.37 HOUSING ASSISTANCE FUND.
Subdivision 1.
Fund established.
A housing assistance fund is established in the state treasury. The fund consists of money as provided under section 297A.9925, and any other money donated, allotted, transferred, or otherwise provided to the fund.
Subd. 2.
Metropolitan county aid account; appropriation.
(a) A metropolitan county aid account is established in the housing assistance fund. The account consists of money as provided under section 297A.9925, and any other money donated, allotted, transferred, or otherwise provided to the account.
(b) Money in the metropolitan county aid account is annually appropriated to the commissioner of revenue for payments to counties as provided under section 477A.35.
Subd. 3.
Metropolitan city aid account; appropriation.
(a) A metropolitan city aid account is established in the housing assistance fund. The account consists of money as provided under section 297A.9925, and any other money donated, allotted, transferred, or otherwise provided to the account.
(b) Money in the metropolitan city aid account is annually appropriated to the commissioner of revenue for payments to cities as provided under section 477A.35.
History:
2023 c 37 art 5 s 4