Minnesota Statutes Property Taxes (Ch. 272-289) § 273.1398. Disparity reduction aid and credit

Subd. 1a. Repealed byLaws 2004, c. 228, art. 3, § 18.

Subd. 2. Repealed byLaws 2003, 1st Sp., c. 21, art. 6, § 17, par. (a).

Subd. 2a. Repealed byLaws 1994, c. 416, art. 1, § 65, eff. April 14, 1994.

Subd. 2b. Repealed byLaws 1990, c. 604, art. 4, § 21.

Subd. 2c. Repealed byLaws 2003, 1st Sp., c. 21, art. 6, § 17, par. (a).

Subd. 2d. Aids determined as of June 30. For aid amounts authorized under subdivision 3: (i) if the effective date for a municipal incorporation, consolidation, annexation, detachment, dissolution, or township organization is on or before June 30 of the year preceding the aid distribution year, the change in boundaries or form of government shall be recognized for aid determinations for the aid distribution year; (ii) if the effective date for a municipal incorporation, consolidation, annexation, detachment, dissolution, or township organization is after June 30 of the year preceding the aid distribution year, the change in boundaries or form of government shall not be recognized for aid determinations until the following year.

Subd. 2e. Repealed byLaws 2004, c. 228, art. 3, § 18.

Subd. 3. Disparity reduction aid. The amount of disparity aid certified for each taxing district within each unique taxing jurisdiction is the amount certified for taxes payable in the prior year.

Subd. 3a. Disparity reduction aid to cities. Notwithstanding the provisions of subdivision 3 orsection 275.08, subdivision 1d, the amount of disparity reduction aid for a city for aid payable in calendar year 1994 and thereafter is zero, and the local tax rate for taxes payable in 1994 and thereafter for a city shall not be adjusted undersection 275.08, subdivision 1d. For purposes of this subdivision, city means a statutory or home rule charter city.

Subd. 4a. Repealed byLaws 2007, c. 13, art. 2, § 11, eff. Aug. 1, 2007.

Subd. 4b. Repealed byLaws 2014, c. 308, art. 9, § 94, par. (a), eff. January 1, 2014.

Subd. 4c. Repealed byLaws 2007, c. 13, art. 2, § 11, eff. Aug. 1, 2007.

Subd. 4d. Repealed byLaws 2003, 1st Sp., c. 21, art. 6, § 17, par. (a).

Subd. 5. Repealed byLaws 1993, c. 375, art. 4, § 21.

Subd. 5a. Repealed byLaws 1993, 1st Sp., c. 1, art. 2, § 7.

Subd. 5b. Repealed byLaws 1996, c. 471, art. 3, § 55.

Subd. 5c. Repealed byLaws 1993, 1st Sp., c. 1, art. 2, § 7.

Subd. 6. Payment. The commissioner shall certify the aids provided in subdivision 3 before September 1 of the year preceding the distribution year to the county auditor of the affected local government. The aids provided in subdivision 3, must be paid to local governments other than school districts at the times provided insection 477A.015for payment of local government aid to taxing jurisdictions, except that the first one-half payment of disparity reduction aid provided in subdivision 3 must be paid on or before August 31. The disparity reduction credit provided in subdivision 4 must be paid to taxing jurisdictions other than school districts at the time provided insection 473H.10, subdivision 3. Aids and credit reimbursements to school districts must be certified to the commissioner of education and paid undersection 273.1392. Payment shall not be made to any taxing jurisdiction that has ceased to levy a property tax.

Subd. 7. Repealed byLaws 1994, c. 587, art. 3, § 21, par. (b), eff. July 1, 1996.

Subd. 8. Appropriation. An amount sufficient to pay the aids and credits provided under this section for school districts, intermediate school districts, or any group of school districts levying as a single taxing entity, is annually appropriated from the general fund to the commissioner of education. An amount sufficient to pay the aids and credits provided under this section for counties, cities, towns, and special taxing districts is annually appropriated from the general fund to the commissioner of revenue. A jurisdiction's aid amount may be increased or decreased based on any prior year adjustments for property tax credit or aid programs.