HomeMy WebLinkAboutSpecial Levies Certification For 280 TR FORS 230 1974/1975 SPECIAL LEVIES CERTIFICATION
• - ` _ DEPARTMENT REVENUE - TAX RESEARCH DIVISION
Name of County City or Town (Identify) Name of Person Filling Out Form
0,,'7I/ O F OA*' 9 E i 6Hl - 5 (WA 5H IV ) -
Mailing Address Date (Telephone
1. Total Levy Certified to County Auditor after deducting Local Government
Aid, Attached Machinery Aid, and Taconite Municipal Aid $ 2 3 ,Z 3
2. Less: Total Special Levies (from bottom of page 1) $ 76 3oc,. -
3. Total Levies Outside Limitations (from page 8) $ - -
4. Total Special Levies and Levies Outside Limitations (2 + 3) $ 7 inn. -
5. Levy Subject to Levy Limitations (1 - 4) $ zs -"" , -r
6. 1974 Payable 1975 Levy Limitation $ /F1 5;ab
I, the budget representative of the above mentioned city, town or county, certify that the
foregoing figures are accurate to the best of my knowledge.
SIGNATURE OF BUDGET OFFICER,: ~�
� DATE: / a1io /7 fC
Special levies allowed by Minnesota Statutes 1971, Section 275.50, Subdivision 5, as amended
.by Laws 1973, Chapter 650, Article IV, Section 3 and Laws 1974, Chapter 198 are to be reported
in detail on schedules A through T and summarized below.
LINE SPECIAL LEVIES SCHEDULE !PAGE TOTALS
A Judgments A 2 - o -
B Lawful Orders B 2
t, i,u111N 1 i ance wi to Laws of rii nnesota j ± 3
_ G _
D County Court I D 3 _ a _
E Public Pensions ' E 4
F Volunteer Firemen's Relief Association F 4
G Matching Funds G 14 -
H Natural Disaster H 14 I _ -
I County Welfare Department I I 5 ( - o-
J Bonded Indebtedness 7 3 0 0 • — } J 5
K Certificates of Indebtedness K I 5
L Principal and Interest on Armory Bonds - _ L 5
M Payments for Bonds of Another Government -r, - M I 6
TOTAL BONDED DEBT (J - M) 3 r-
N Decreased Non -tax Revenues N 7
0 Decreased Mobile Home Tax I 0 7
P Shade Tree Disease Eradication and Tree Removal P 7
Q Auditors Error of Omission 7
R Clerks Error of Omission R 7 _
S 1�1;1n:cinal Commissinn nrd arc C Q
v
T Increased Industrial and Commercial Development T g
Total Special Levi ( 763 t
SCHEDULE A: Judgments ^ ^ . ,
spociul 1cv m be c,u for the ,., „f payi ;,,,dg.ie..�� 4..t t Uy a court, i;c:,, O f
court settl er,ients and to . ceased cost of l i a b i l i t y insurance. Self insurers sh' deduct
unused port of previous .�.r s levy.
(1) Court Cases: Enter s".rately, list case name, county, docket #, and date.
Case Name County Docket # Date
$
Subtotal $ - ) - i YC.a.
(2) Liability Insurance: each type of liability separately. Do not include Workmens
Compensation or insure .,A in excess of statutory Limits of Liability under Minnes-ota
Statutes, Section 46U. Do not include dram shop liability insurance if paid by liquor
store revenues or other nontax revenues.
Certified Certified Difference -
Name of Type of Levy in Levy in 1974/1975 minus
Policy Liability Coverage 1974/1975 1970/1971 1970/1971
Subtotal -
ivlNw• " UI i � 111 ON playa 1,
1 i n e A) . $
SCHEDULE B: Lawful Orders
A special levy may be claimed for the increased cost of complying with written lawful orders
and stipulation agreements of U.S. government agencies or Minnesota agencies or subdivisions
thereof. (For example, Dept. of Health orders, State Fire Marshal orders, Public Service
Commission orders). Include increased costs of PCA permits for treatment works or disposal
systems for pollution abatement. Do not include the cost of collecting or transporting solid
waste.
Date of
Order,
Stipulation Certified Certified nifferefice-
Type of Agreement Levy in Levy in 197 +/1975 minus
Agency Activity or Permit 1974/1975 1970/1971 1970/1971
$ $ $
Total Special Levy (enter here and on page 2, line B) $
SCHEDULE C: Compliance with Laws of Minnesota Legislature
A special levy is allowed only for the increased costs resulting from mandatory laws which
specifically and directly require a new or altered activity. included are: Laws 1971, Chapter
,
" �C1 •`�. ' UIiV LC11 "iJ 1974 , p Cha ter 363, Assessors notice; Laws 19 /i, Chap -er 651, Building
J I il l V (-J
SCHEDULE C: Continued on page 3. (2)
SCH!DULE C: Continued
inspector; Laws 1973, Chapter 752, Critical Areas; Laws 1973, Chapter 732, OSHA; Laws 1973,
Chapter 599, Unemployment compensation; and Laws 1974, Chapter 567, increased minimum
salaries of county assessors. List the law and type of activity. Include the chapter and
the year of the law.
Certified Certified Difference -
Levy in Levy in 1974/1975 minus
Law Activity 1974/1975 1970/1971 1970/1971
Total Special Levy (enter here and on page 1, line C) $
SCHEDULE D: County Court (County Government Only)
A special levy is allowed for the net costs of operating the county court system reduced by the
levy for the probate court in 1970/1971. Net costs are the total expenses of the county court
reduced by the anticipated county share of fines, fees, and forfeits.
(1) County's Share of Fines, Fees and Forfeits Received in
Calendar Year 1973 $
(2) Total Budget for County Court in 1974/1975,
(3) Anticipated County Share of Fines, Fees, and Forfeits
in 1975 $
(4) Net Cost (line 2 minus line 3) $
(5) Certified Levy in 1970/1971 for Probate Court $
(6) Total Special Levy (line 4 minus line 5)
(enter here and on page 1 , line D) $
SCHEDULE E: Public Pensions
A special levy may be claimed for the increased levy over 1970/1971 for public pension plans of
the State of Minnesota or the United States. The special levy is limited to the increase in th
required contributions and does not include pensions to be paid by non -tax sources.
(1) Social Security
(a) 1974/1975 Social Security Certified Levy $
(b) 1970/1971 Social Security Certified Levy
(c) (Difference line a minus line b)
(2) PERA (Coordinated, Basic, and Police and Fire Fund Members)
(a) 1974/1975 PERA Certified Levy $
(b) 1970/1971 PERA Certified Levy $
(c) (Difference line a minus line b) $a.
(3) Police and Firemen's Relief Association Guidelines
Act of 1969
(a) 1974/1975 Relief Association Certified Levy $
(b) 1970/1971 Relief Association Certified Levy $
(c) (Difference line a minus line b) �yr
SCU`DULE E: Continued on page 4. (3)
SCHEDULE E: Continued
(4) Other Special Retirei,._.it laws Reg Uirino an Incresise i,. Levy over 1970/1971. (Do not
include increased costs due to benefit increases required to be approved by the govern-
mental subdivision.)
Year Chapter
Law:
(a) 1974/1975 Certified Levy for Special Retirement Laws $
(b) 1970/1971 Certified Levy for Special Retirement Laws $
(c) (Difference line a minus line b) $
Total Special Levy (enter here and on page 1, line E) $
SCHEDULE F: Volunteer Firemen's Relief Association Guidelines Act of 1971
A special levy may be claimed for the increase in certified levy over 1970/1971 for Volunteer
Firemen's Relief Associations paying lump sum benefits or monthly benefits.
(a) 1974/1975 Volunteer Firemen's Relief Certified Levy $
(b) 1970/1971 Volunteer Firemen's Relief Certified Levy $
(c) Total Special Levy (line a minus line b, enter here
and on page 1, line F) $
SCHEDULE G: Matching Fund Programs
A special levy may be claimed for the increased cost of the stipulated local share specified in
the grant agreement of programs authorized by law where matching funds have been appropriated.
Levies for County Welfare Administration and Social Services should be shown in Schedule I belo
Programs for which there is no specified local shire such as State Aid High funds under Minn
sota Statutes, Chapter 162, do not qualify for this special levy. List each grant separately,
including the grant number, the agency, and the program or project.
Certified Certified Difference -
Levy in Levy in 1973/1974 minus
Grant # Agency Program or Project 1974/1975 1970/1971 1970/1971
(1) $ $ $
(2) $ $ - $
(3) $ $ $
Total Special Levy (enter here and can page 1, lire G) $
SCHEDULE H: Natural Disaster
A special levy may be claimed for the expenses reasonably and necessarily incurred in pre -
venting, preparing for or repairing the effects of a natural disaster. For the purpose of
this special levy, "natural disaster" means the occurrence or threat of widespread or severe
damage, injury or loss of life or property resulting from natural causes, including and
limited to fire, flood, earthquake, wind storm, tornado, wave action, oil spill, or other
water contamination requiring action to avert danger or damage, volcanic activity, drought,
or air contamination. Give description of the work involved and the specific type of disaster.
Do not include civil defense operating expenses. The levy for the cost of implementing shade
tree disease control and tree removal programs under Laws 1974, Chapter 355, Section 66
should be entered in Schedule P, page 7.
Type of Natur�.l Disaster Description of Work involved
Total Special Levy (enter here and on page-1, l i n e H)
SCHEDULE I: County Welfare Department (County Government Only)
A special levy may be claimed for wee entire certified levy of courl"y welfare departments. Thi
schedule includes the matching fund levy for administration and social services.
(1) Aid to Disabled Levy in 1974/1975
(2) Old Age Assistance $
(3) Aid to Blind $
(4) Aid to Families with Dependent Children $
R 5) ) Medical Assistance $
General Assistance and Poor Relief $
(7) Welfare Administration (entire certified levy amount) $
(8) Social Services (entire certified levy amount) $
Total Special Levy (enter here and on page 1, line I) $
SCHEDULE J: Cost of Principal and Interest on Bonded Indebtedness
A special levy may be claimed for the entire amount of bonded indebtedness levy. This should
be the amount actually levied for the payment of bond principal and interest and does not in-
clude that portion of payments made from special assessments or from other revenue sources.
Reimbursement may be claimed for the amount of liquor store revenues used to pay the principal
and interest due on liquor store bonds in calendar year 1973. List type of bond, purpose, and
lev amount.
Type of Bond (G.O., Special
Assessment. Revenue. etc.) Purpose of Bond
( C EWE t4 Q r �, - ,.vr,A.J t�.art5r - . �'A�l .�'�E.e s�rzEErt $ 3 9 `AV —`
(2) 'O-11
--
(3 ) ✓ ✓ S Toil S c c v E2 $ /G ao0�
(4) $
Total Special Levy (enter here and on page 1, line J) $ SCHEDULE K: K: Principal and Interest for Certificates of Indebtedness
A special levy may be claimed for the levy amount for certificates of indebtedness. For ex-
ample, equipment certificates of indebtedness pursuant to Minnesota Statutes, Section 412.301.
Do not include aid anticipation, tax anticipation, or emergency debt certificates. List the
year and chapter of the law authorizing the certificate and specify what the certificate is for,
Law Item the Certificate Is For
(1) $
(2) $
Total Special Levy (enter here and on page 1, line K) $ A/ Alf
SCHEDULE L: Principal and Interest on Armory Construction Bonds
A special levy may be claimed for payments made to the Minnesota State Armory
Building Commission to the extent the payments are used to retire armory construction
bonds. (enter here and on page 1, line L)
(5)
SCHEDULE M: Bonded Indeb,. ss Portion of Payments Made to Another Political Subdivision
A special levy may be cla" or payments made to another political subdivision to the
extent that such payments :. >ed to retire the Principal and Interest on bonds or
certificates of indebtedn 1 the type that qualify under Schedule K. Specify to whom
the payments are made and fcr ::.at purpose.
Political Subdivision
Receiving Payment Purpose
(1) _ $
( $
Total Special Levy (enter h and on page 1, line M) $ A— cam_
NOTE: THE BONDED INDEBTEDNE:S LEVIES J - M ARE DE14IED THE 45% HOMESTEAD CREDIT AND THE
TACONITE HOMESTEAD CREDIT.
SCHEDULE N: Decreased- Non•- Revenue
A special levy may be claimr1- -d for the decrease in aggregate non -tax revenues for all public
service enterprises, municipal liquor stores, licenses and permits, and fines, fees & forfeits.
The term "fees" for the purpose of this special levy pertains only to fees of a municipal
court and does not include departmental fees. "Fees, fines and forfeits" for a municipal
court mean the net amount remaining after subtracting total municipal court expenses from the
total collections of fees, fines and forfeits by the municipal court.
Revenues for a liquor store or public service enterprise means the net income or loss deter-
mined by subtracting total expenses (including non - operating expenses) from total revenues
(including non - operating revenues) before any contribution to or from the governmental sub-
division and shall not include any expenses taken as a special levy elsewhere or the principal
amount of any bond payment.
A public service enterprise is a governmental activity which is primarily self supporting on a
user _,large, service fee or admittance fee basis and which is accounted for separately to show
whether it is operated at a profit or loss. (e.g. electric utility, water utility, gas utility
heat utility, public hospital, nursing home, or refuse collection service.)
SCHEDULE N: Continued on page 7.
(6)
SCHEDULE N: Continued from page 6.
/1-N, n
Jet Income Net Income otal
Calendar Calendar Difference
Year 1971 Year 1973 1971 minus 1973
Water Utility $ $
Sewer Utility $ $
Electric Utility $ $
Gas Utility $ $
Heat Utility $ $
Public Hospital $ $
Nursing Home $ $
Other Public Service Enterprises
Specify $ $
Municipal Liquor Stores $ $
Licenses & Permits $ $
Fines, Fees & Forfeits $ $
Total $ $ $
(1) Total Difference $
(2) 1973 Population
(3) Divide Line 1 by Line 2 $
(4) 1973/1974 Levy Limit Base Per Capita $
(5) Multiply Line 4 By 2% $
(6) If line 3 is greater than line 5, enter the amount from line 1 here and on
page 1, line N. If line 3 is less than Line-5, no special levy is allowed. $
SCHEDULE 0: Decreased Mobile Homes Tax
(1) 1971 Calendar Year Mobile Homes Tax Distribution $
(L) i97�r iiv�illC i�Giilt'J iaXuvle 4 1U@ $
(3) 1973/1974 Mill Rate For Appropriate Governmental
Subdivision $
(4) Line 2 Times Line 3 $
� 5 Line 1 Minus Line 4 $
6� If line 5 is greater than zero, enter that amount . 1
here and on page 1, line 0. $
SCHEDULE P: Shade Tree Disease Eradication and Tree Removal
This special levy is allowed only for county governments, cities, and towns with statutory city
powers in the seven county metropolitan area (Anoka, Carver, Dakota, Hennepin, Ramsey, Scott &
Washington Counties) and county governments, cities and towns with statutory powers in the re-
mainder of the state that have petitioned to and have the consent of the Commissioner of Agricul
ture to come within the provisions of Laws 1974, Chapter 355, Section 66.
(a) 1974/1975 Shade Tree Disease Control Certified Levy $
(b) 1970/1971 Shade Tree Disease Control Certified Levy $
(c) Total Special Levy (line a minus line b, enter here \'
and on page 1, line P) $ K_e
SCHEDULE Q: Auditors Error of Omission (for 1971/1972 and thereafter)
Explain on separate sheet and attach. Include a copy of the resolution voting taxes on
which error was made (enter amount here and on page 1, line Q) $
SCHEDULE R: Error of Omission in Levy Certified to County Auditor (for 1971/1972 and
thereafter)
Explain on separate sheet and attach. Include a cop;; of the resolution voting taxes on which
error was made. The tax must have been voted but calculated improperly or omitted
certified to county auditor (enter amount here and on page 1, line R) $ �,e- ,. �.si.
(7)
SCHEDULE S: Municipal Co-ziission Orders -
A special 1 ev, may be cl a o r; „ i for the i ncreas ed costs of extending municipal se r vices to neftll,)
annexed or consolidated areas. The amount of such costs must be estimated and cont=ained in a
liuiiiCipal L, iiiSSiOn Order v i'eV1SCd Oiuci'. ( i15 provision may be re
pal to 197i i a
revised order is issued).
(1) Municipal Commission Escimate $
(2) Levy Limit Base Per Capita In the Year
the Order Is Effective $
(3) Population Increase Due To Annexation
(4) Less: line 2 multiplied by line 3 $
(5) Less: financing provided by bonds and special assess-
ments or any o a?i r special levies. $
Total Special Levy (enter h -_,e and on page 1, line S) $
SCHEDULE T: Increased Indu s.rial and Non- Residential Commercial Development
This special levy shall be calculated separately for each new development project for which a
building permit is issued. After the special levy for each project has been calculated, they
may be aggregated to derive one total amount. A special levy may be claimed for two differen'
activities. The first is for the initial costs of site preparation for costs incurred after
December 31, 1972. The second is a formula for estimating the increased costs of providing
government services to new industrial and non - residential commercial development for which
building permits were issued after January 1, 1971.
(1) Site Preparation Special Levy (costs incurred after December 31, 1972)
(a) Total Costs For Extension of City Services To New Development
(b) Less: portion paid for with bonds $
(c) Less: portion paid for with special assessments $
(d) Less: portion paid for with service charges $
(e) Less: portion paid for with any other special levy
kc-g il�uni:.ipal un der ;:xtundiny
services to a commercial area) $ $
Subtotal (for site preparation)
(2) Increased Operating Expenses For Services (building permits issued after January 1, 1971)
(a) 1974/1975 Levy Limitation $
(b) 1974/1975 Total Assessed Valuation for City or Town $
(c) Ratio: Divide line a by line b
(d) Project Assessed Value in 1974/1975 $
(e) Project Assessed Value Before Building Permit Was
Issued (1971 assessed value should be multiplied by
three) $
(f) Difference line d less line e
kg) Line f multiplied by line c (this amount is allowed
for increased operating expenses) $
Total Special Levy (enter here and on page 1, line T) $
SCHEDULE 1: Removal of Condemned Property
A levy may be claimed outside of limitations for the costs of removing condemned real property
under M.S. 1971, Section 275.57.
Subtotal (enter here and on line 1 below) $�
(8)
SCHEDULE 2: Other Special Laws o '";e 1973 and 1974 Minnesota Lec" atures
A levy may be claimed outside of the overall levy limitation for the following laws of
the Minnesota Legislature
(l) Laws of Minnesota 1973, Chapter 160, Section 10, Subd. 3 $
(2) Laws of Minnesota 1973, Chapter 322, Section 1 $
(3) Laws of Minnesota 1973, Chapter 445 $
(4) Laws of Minnesota 1973, Chapter 719, Section 3 $
� 5) Laws of Minnesota 1973, Chapter 767 $
6) Laws of Minnesota 1974, Chapter 183 $
Subtotal (enter here and on l i n e 2 below)
LEVIES OUTSIDE OF LIMITATION
1. Removal of Condemned Property (from Schedule 1) $
2. Other Levies Outside of Limitations (from Schedule 2) $
Total Levies Outside of Limitations (line 1 plus line 2) $
(9)