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Home My WebLink AboutSpecial Levy Certification Form 280 3a FORK 1972/1 SPECIAL LEVIES CERTIFICATION n 2� G - (S 7 -72) DEPARTIAENT OF —,iATION – RESEARCH AND PLANNING L_,ISION Copies to be filed with the Commissioner of Taxation and Countv Auditor Name of County, City, Village or Town (Identify) Date Washieff"tt CoMag. Y111afe of Oak iNerk Heights Uetober 9. 19'j2 I. SPECIAL LEVIES (A) Amounts to Satisfy Judgments (1) Tort Judgment (list court case) (a) $ (b) $ (2) Implied Contract (list court case) (a) $ (b) $ (3) Amounts to pay cost of liability insurance procured pursuant to M.S. 1971, S. 466.06. Total Judgment Costs $ None (B) Compliance Costs (1) Costs of complying with Laws of the 1971 Legislature (list the 1971 Law) (a) (b) (2) Costs of complying with lawful orders of the U.S. or its agencies. (List agency and order) (a) $ (b) $ (3) Costs of complying with lawful orders of State of Minnesota or its agencies. (List agency and order) (a) (b) (4) Costs of complying with lawful orders of a political subdivision of the State of Minnesota. (List political subdivision and order) (a); (b); (5) Expanded county court costs for systems not in full operation during the entire year 1971. $ Total Compliance Costs $ None (C) Amounts for Increased Public Pension Plan Support Due to Enactments of Law Prior to July 1, 1971 and Effective Thereafter. (1) Social Security(Public Law 92 -5) (see instructions) (2) Police a d Fire Fund of P.E.R.A.�Laws of Minn. 1971 Chap. 297) (see instructions) 7 -80'(9- 72) (3) Amounts For Vo- _.teer Firemen's Relief Association Providing Monthly Pension Benefits Resulting from Laws 1971,Chapter 261, Section 3 $ (4) Police and Firemen's Relief Association (`sidelines Act of 1969 $ (5) Special Retirement Laws (see instructions) $ Total Pension Costs (D) Amounts For Volunteer Firemen's Relief Associations Paying Lump Sum Benefits Resulting from Laws 1971, Chapter 261 Section 2 $ None (E) Excess Over Levy Year 1970 Payable 1971 Level for Local Share of Programs Authorized By Law ;there Matching Funds Have Been Appropriated by the State of Minn. or the U. S. Government. (list each matching fund separately) ( (2) Increased County Welfare Administration Costs (1) 1972/1973 County .•.'elfare Administra- tion Costs $ (2) Deduct 1970/1971 County vIelfare Administration Costs (3) Increased County h.elfare Admini- stration Costs (this amount qualifies as a special levy) Total Matching Fluids $ None (F) Expenses Reasonably and Necessarily Incurred in Preparing for or Repairing the Effects of a Natural Disaster None (G) Unreimbursed Costs of Welfare Aids Under Minn. Statutes (1) Aid to the Disabled $ (M.S. 1969 S. 2.5.21 to 245.23) ( 2. ) Old ,age Assistance $ (M.S. 1969, S. 256.11 to 256.43) (3 ) Aid to the Blind (M.S. 1969, S. 156.49 to 256.71) (4) Aid to Families with Dependent Children $ (M.S. 1969, S. 256.72 to 256.87) (5 ) Medical Assistance $ (M.S. 1969, Chap 256B) (6) Poor Relief $ (M.S. 1969, Shap. 261, 262, and 263) Total ,-elfare Aids; hope (H) Costs of Principal and Interest on Bonded Indebtedness. (List type of bond and purpose) (1 ) Water & said.tary Sewer �; 92 (2 ) Water# SwAtary Newer — "Ora sever 16 w FORM n /� (3 ) $ (4) $ Total Bonded Indebtedness $ 108,$50 TOTAL SPECIAL LEVIES $ 1 080850 II. LEVIES OUTSIDE OF LEVY LIMITATIONS (A) Costs For Removal of Condemned Property Under M.S. 1971, 5.275.57 $ -Jam (E) Amounts to Compensate for Auditors Errors of Omission. (list omission) $ TOTAL LEVIES OUTSIDE OF LEVY LIMITATIONS $ NOW I, the budget representative of the above mentioned city, village or township, certify that the fore fi are accurate to the best of my knowledge. 00444 — 2 � 4 ew Date Signature of Budget Representative n STATE OF MINNESOTA DEPARTMENT OF TAXATION CENTENNIAL OFFICE BUILDING SAINT PAUL, MINNESOTA 55145 September 15, 1972 TO: ALL LOCAL GOVERNMENT FINANCE OFFICIALS RE: 1972/1973 SPECIAL LEVIES CERTIFICATION The enclosed Minnesota Department of Taxation Form 280 is transmitted as an aid towards compliance with the overall levy limitations imposed by Minnesota Statutes 1971, Sections 275.50 to 275.56. This form will also be used by the Minnesota Department of Taxation in its review of the levies of all govern- mental subdivisions as required by Minnesota Statutes 1971, Section 275.55. Form 280 lists the several special levies authorized by Minnesota Statutes 1971, Section 275.50, Subdivision 5, and also lists two additional levies which may be levied outside the overall levy limitations imposed by Sections 275.50 to 275.56. Please fill in on the Form 280 each levy item that is claimed as a special levy for property taxes levied in 1972 payable in 1973. File copies of the completed Form 280 with the Department of Taxation and the county auditor before October 10th. If your governmental subdivision has no special levies, certify on Form 280. It is also requested that a copy of the resolution of taxes certified to the county auditor for property taxes levied in 1972 payable in 1973 be submitted to the Department of Taxation. Form 280 with detailed explanations of each special levy claimed should be filed with the Department of Taxation and the county auditor as soon as. possible. Detailed and prompt certification will aid in detecting unauthorized special levies before taxes are spread. This may prevent a loss in local government aids since Minnesota Statutes 1971, Section 275.51, Subdivision 4 provides that a governmental subdivision in levy year 1972, taxes payable in 1973 will be penalized 10 cents for each full dollar that its levy exceeds its overall levy limitation by five percent and 33 cents for each full dollar that its levy exceeds its overall levy limitation by more than five percent, such penalty to be taken against the formula aids provided by Laws of Minnesota 1971, Extra Session, Chapter 31. Very truly yours, ARTHUR C. ROEMER J Commissioner of Taxation ACR:RBG:bg 55 e au a„� sk STATE OF MINNESOTA DEPARTMENT OF REVENUE CENTENNIAL OFFICE BUILDING August 30, 1974 SAINT PAUL, MINNESOTA 55145 Mr. Ken Heuer City Clerk- Treasurer City of Oak Park Heights 6141 Panama Avenue North Stillwater, Minnesota 55082 Dear Mr. Heuer: The Department of Revenue is in the process of reviewing special levy claims made on the 1972/1973 Special Levies Certification and on the 1973/1974 Special Levies Certification (RP Form 280). Special levies are involved in the determination of compliance with the overall levy limitations law and in the determination of local government aid. Local government aid determinations are affected by special levies because special levies plus the overall levy limitation are the basis for dis- tributing aid to municipalities within a county. With respect to your municipality's special levy claims, additional in- formation is required for the following items in order for the Department to complete its determination of the correctness of such claims. 1972 Payable 1973 Levy Year 1. Costs of Principal and Interest on Bonded Indebtedness (Part H) The claimed special levy of $108,850 (consisting of Water and Sanitary Sewer Bonds - $92,235, and Water, Sanitary Sewer -Storm Sewer Bonds - $16,615) is $41,923.92 more than the $66,926.08 actually levied (consisting of $66,747.64 from the 1973 Abstract of Tax Lists plus $178.44 for the allocation of the 1973 exempt property reimbursement). The Department of Revenue is allowing as a special levy the $66,926.08 amount actually levied as bonded indebtedness by the county auditor. We would appreciate an ex- planation of the difference between the claim on Oak Park Heights' Form 280 and the amount actually levied for bonded indebtedness. A prompt review of the above and a written response relative to your find- ings will be appreciated. Final determinations must be made prior to the -- determtnation - of - iv - cal - government atd amounts - payable in 1975 and in deter- mining any levy limitation adjustments for the 1974 payable 1975 levy year. Thank you! Very truly yours, Wallace 0. Dahl, Director Tax Research Division WOD:JJ:ly AN EQUAL OPPORTUNITY EMPLOYER O August 31 1974 Minnesota Department of Revenue Centennial Office Building St. Paul Minnesota 55143 Attentions Wallace 0. Dahl, Director Tax Research Division Dear Mr, Dshlt In response to your letter dated August 30, 1974,, you are hereby advised of an error I made in preparing form RP 280 for 1972.73. Please correct Section H to read as follows: 1) Water and Sanitary Sewer S 56 9 800 2) Water and Sanitary Sewer and Storm Sewer 10.000 Total Bonded Indebtedness i 66 9 800 The language of Section H does not specifically mention "levy or levied amount " q As a result the figures origioall submitted represented the total bond payments for that tine period. If you have any f:sW her questions, please advise. very truly yours Ken Heuer, Clerk"Treasurer City of Oak Park Heights KHtbh