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A bill for an act
relating to taxes; property; removing compliance requirements for certain counties;
proposing coding for new law in Minnesota Statutes, chapter 275.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
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[275.765] HIGH COST REQUIREMENTS REDUCED.
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Subdivision 1.
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Definitions.
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(a) For purposes of this section, the following terms have
the meanings given.
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(b) "Average levy" means the average certified net tax capacity levy for the three taxes
payable years immediately preceding the year in which an application under this section is
submitted.
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(c) "Per capita tax base" means the county's adjusted net tax capacity under section
273.1325 divided by the county's population.
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(d) "Population" means the most recent population estimated or established as of January
1 in the year an application under this section is submitted. The estimate must be according
to the most recent federal census, a special census conducted under contract with the United
States Bureau of the Census, or a population estimate of the state demographer made pursuant
to section 4A.02, whichever is the most recent according to the stated date of the count.
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Subd. 2.
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Relief.
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(a) Except as provided under subdivision 3, a county is not required to
comply with a state mandate if:
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(1) annual compliance with the act would result in costs in excess of ... percent of the
county's average levy; or
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(2) the county's per capita tax base is less that $1,500.
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(b) Before a county receives relief from a mandate under this section, a county must
annually apply to the commissioner of revenue by June 1 of the year before the year for
which the county seeks relief. The commissioner of revenue must determine if the applying
county meets the requirements of paragraph (a) and certify that the requirements are met
by August 1 of the year in which the application was submitted. By September 1 each year,
the commissioner of revenue must provide notice of certifications under this section to the
commissioner of any agency with oversight of a mandate for which a county is exempt.
The notice must include a list of all counties receiving certification under this section for
the following year.
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Subd. 3.
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Exceptions.
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A county must comply with any law that governs financial audit
requirements or that directly affects the safety and health of county residents.
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EFFECTIVE DATE.
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This section is effective the day following final enactment.
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