Minnesota Statutes Public Debt; Local Government Aid (Ch. 474-477A) § 477A.011. Definitions

Subdivision 1. Application. For the purposes ofsections 477A.011to477A.014the 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 Repealed byLaws 1996, c. 310, § 1.

Subd. 2a. Repealed byLaws 2013, c. 143, art. 2, § 36, par. (a), eff. January 1, 2014.

Subd. 3. Population. “Population” means the population estimated or established as of July 15 in an aid calculation year by the most recent federal census, by a special census conducted under contract with the United States Bureau of the Census, by a population estimate made by the Metropolitan Council pursuant tosection 473.24, or by a population estimate of the state demographer made pursuant tosection 4A.02, whichever is the most recent as to the stated date of the count or estimate for the preceding calendar year, and which has been certified to the commissioner of revenue on or before July 15 of the aid calculation year. The term “per capita” refers to population as defined by this subdivision. A revision of an estimate or count is effective for these purposes only if it is certified to the commissioner on or before July 15 of the aid calculation year. Clerical errors in the certification or use of the estimates and counts established as of July 15 in the aid calculation year are subject to correction within the time periods allowed undersection 477A.014.

Subd. 3a. Repealed byLaws 1993, c. 375, art. 4, § 21.

Subd. 3b. Population age 65 and over. “Population age 65 and over” means the population age 65 and over established as of July 15 in an aid calculation year by the most recent federal census, by a special census conducted under contract with the United States Bureau of the Census, by a population estimate made by the Metropolitan Council, or by a population estimate of the state demographer made pursuant tosection 4A.02, whichever is the most recent as to the stated date of the count or estimate for the preceding calendar year and which has been certified to the commissioner of revenue on or before July 15 of the aid calculation year. A revision to an estimate or count is effective for these purposes only if certified to the commissioner on or before July 15 of the aid calculation year. Clerical errors in the certification or use of estimates and counts established as of July 15 in the aid calculation year are subject to correction within the time periods allowed undersection 477A.014.

Subd. 3c. Transformed population. “Transformed population” means the logarithm to the base 10 of the population.

Subds. 4 to 7a. Repealed byLaws 1988, c. 719, art. 5, § 81.

Subds. 8, 9. Repealed by Laws 1983, c. 342, art. 5, § 16, eff. Jan. 1, 1984.

Subds. 10 to 14. Repealed byLaws 1988, c. 719, art. 5, § 81.

Subds. 15 to 18. Repealed byLaws 1993, c. 375, art. 4, § 21.

Subd. 19. Repealed byLaws 2013, c. 143, art. 2, § 36, par. (a), eff. January 1, 2014.

Subd. 20. City net tax capacity. “City net tax capacity” means the city's adjusted net tax capacity undersection 273.1325.

Subd. 21. Repealed byLaws 2013, c. 143, art. 14, § 111.

Subds. 22, 23. Repealed byLaws 1993, c. 375, art. 4, § 21.

Subd. 24. Repealed byLaws 1989, 1st Sp., c. 1, art. 4, § 15, eff. Jan. 1, 1991.

Subds. 25, 26. Repealed byLaws 1993, c. 375, art. 4, § 21.

Subd. 27. Revenue base. “Revenue base” means the amount levied for taxes payable in the previous year, including the levy on the fiscal disparity distribution undersection 276A.06, subdivision 3, clause (1), or473F.08, subdivision 3, paragraph (a); plus the originally certified local government aid in the previous year undersections 477A.011and477A.013; and the taconite aids received in the previous year undersections 298.28and298.282.

Subd. 28. Repealed byLaws 2007, c. 13, art. 2, § 13, eff. Aug. 1, 2007.

Subd. 29. Repealed byLaws 2013, c. 143, art. 2, § 36, par. (a), eff. January 1, 2014.

Subd. 30a. Repealed byLaws 2023, c. 64, art. 4, § 33.

Subds. 31 to 33. Repealed byLaws 2013, c. 143, art. 2, § 36, par. (a), eff. January 1, 2014.

Subd. 35. Tax effort rate. “Tax effort rate” means the net levy for all cities divided by the sum of the city net tax capacity for all cities. For purposes of this section, “net levy” means the city levy, after all adjustments, used for calculating the local tax rate undersection 275.08for taxes payable in the year prior to the aid distribution. The fiscal disparity distribution levy under chapter 276A or 473F is included in net levy.

Subd. 36. Repealed byLaws 2013, c. 143, art. 2, § 36, par. (a), eff. January 1, 2014.

Subd. 37. Repealed byLaws 2003, 1st Sp., c. 21, art. 5, § 14.

Subd. 38. Repealed byLaws 2023, c. 64, art. 4, § 33.

Subds. 39 to 41. Repealed byLaws 2013, c. 143, art. 2, § 36, par. (a), eff. January 1, 2014.

Subd. 42. Repealed byLaws 2023, c. 64, art. 4, § 33.

Subd. 43. Unmet need. “Unmet need” for a city is equal to the difference between (1) its city revenue need multiplied by its population, and (2) its city net tax capacity multiplied by the tax effort rate.

Subd. 44.Peak population decline. “Peak population decline” is equal to 100 times the difference between one and the ratio of the city's current population, to the highest city population reported in a federal census from the 1970 census or later. “Peak population decline” shall not be less than zero.

Subd. 45. Repealed byLaws 2023, c. 64, art. 4, § 33.

Subd. 46. City age index. “City age index” means 100 times the ratio of (1) the population age 65 and over within the city, to (2) the population of the city.

Subd. 47. Commercial industrial utility percentage. The “commercial industrial utility percentage” for a city is 100 times the ratio of (1) the sum of the estimated market values of all real and personal property in the city classified as class 3 undersection 273.13, subdivision 24, to (2)the total market value of all taxable real and personal property in the city. The market values are the amounts computed before any adjustments for fiscal disparities undersection 276A.06or473F.08. The market values used for this subdivision are not equalized.