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HomeMy WebLinkAboutTax Levy, LGA & Attached Machinery Aid � Clerk- Treasurer City of Oak Park Heights 6141 Panama Avenue No. Stillwater, MN 55082 STATE OF MINNESOTA DEPARTMENT OF REVENUE CENTENNIAL OFFICE BUILDING SAINT PAUL, MINNESOTA 55145 July 14, 1975 TO: THE FINANCE OFFICERS OF CITIES AND TOWNS WITH STATUTORY CITY POWERS HAVING POPULATIONS OF 500 TO 2,500 RE: EXEMPTION FROM OVERALL LEVY LIMITATIONS 1976 LOCAL GOVERNMENT AID 1976 ATTACHED MACHINERY AID EXEMPTION FROM OVERALL LEVY LIMITATIONS The 1975 Legislature exempted all cities under 2,500 population and towns with statutory city powers under 2,500 population from the overall levy limitations established pursuant to Minnesota Statutes, Sections 275.50 to 275.56. Your governmental subdivision's population, according to the latest state or federal census, is below 2,500. Therefore, your govern- mental subdivision will no longer have an overall levy limit calculated by the Department of Revenue and will no longer be required to submit the Special Levies Certification (TR Form 280). However, your governmental subdivision will remain subject to any other mill, per capita or dollar limitations established by statute, special act or charter provision which place a limitation on the amount of property taxes that your govern- mental subdivision may levy and which were not repealed by the legisla- ture. 1976 LOCAL GOVERNMENT AID Enclosed with this letter you will find a summary of the calculations of 1976 Local Government Aid to be paid to the governmental subdivisions in your county. The 1976 Local Government Aid determined for your govern- mental subdivision is $ O 7 One- fourth of this amount will be paid to your gover mental subdivision on each of the four payment dates of March 15, July 15, September 15 and November 15 in 1976. For Local Government Aid payable in 1976, $42 per capita, according to the 1970 Federal Census, is available for distribution within each county. Out of that total, the county government (except in Hennepin, Ramsey and St. Louis Counties) and the special taxing districts in the county receive the same amount they were entitled to receive in 1975. (The seven county metropolitan area is treated as one county for the purposes of determining Local Government Aid.) The amount then remaining is distributed to the cities and towns within the county according to the percentage that the product of a city's or town's 1970 population, average mill rate for levy years 1972, 1973 and 1974 (the sum of the 1972, 1973 and 1974 levy year's mill rates divided by 3) and 1974 aggregate sales ratio (ratio of the 1974 assessor's limited market value to the sales price or appraised value of 1972, 1973 and 1974 property sales and appraisals) is of the total of these products for all of the cities and towns in the county. AN EQUAL OPPORTUNITY EMPLOYER �s -2- In addition, the Local Government Aid law provides that no governmental unit shall receive less in Local Government Aid for 1976 than that unit's 1975 Local Government Aid. Any governmental subdivision whose preliminary 1976 Local Government Aid is less than the minimum amount determined for that subdivision has its aid raised to that minimum with a compensating reduction in aid for all governmental subdivisions in the same county who are above their minimum. A governmental subdivision's minimum may be less than the actual 1975 Local Government Aid payment if that payment reflected an adjustment for a previous year's error or if there was an error in the calculation of the 1975 Local Government Aid. 1976 ATTACHED MACHINERY AID If your governmental subdivision's 1972 assessed value of tax exempt at- tached machinery is $1,000 or more, your governmental subdivision will be receiving, in 1976 and subsequent years, an Attached Machinery Aid amount equal to the product of your governmental subdivision's 1972 assessed value of attached machinery times your governmental subdivision's 1972/1973 mill rate. The Attached Machinery Aid amount so determinedto be payable to your governmental subdivision in 1976 is $ 1'7,x. S . This amount will be paid to your governmental subdivision in two equal installments of one -half on July 15 and one -half on November 15 in 1976. A copy of the calculation of your 1976 Attached Machinery Aid is enclosed. If you have any question concerning the amounts shown in this letter, feel free to contact Mr. Richard Gardner in the Tax Research Division of the Department of Revenue. The address is: Minnesota Department of Revenue Tax Research Division Centennial Office Building St. Paul, Minnesota 55145 Telephone: (612)- 296 -3425 Very truly yours, r ARTHUR C. ROEMER Commissioner of Revenue ACR:JKJ:ly Enclosures S 11 9 43 4 K PARK � -EIGH `- CI1r OF CA EN1pI- LnIT LOCAL GOVER�MEN T pID FCR rCIR GCVERNM 15 -i rte' S ATE 3 t I - - P.rc �T NES STATE OF MINNESOTA DEPARTMENT OF REVENUE CENTENNIAL OFFICE BUILDING SAINT PAUL, MINNESOTA 55145 August 12, 1977 TO: CITY, TOWN, AND SPECIAL TAXING DISTRICT GOVERNMENTAL UNITS Laws of Minnesota, 1977, Chapter 423, Article VI, provides that the Commissioner of Revenue is to notify each governmental unit in the state of the amount of local government aid it will be receiving in the forthcoming calendar year. The purpose of this letter is to advise you of the amount of local government aid your governmental unit will receive in 1978. Enclosed is a computer printout which states the amount of local government aid your governmental unit will receive in 1978. If your governmental unit extends into more than one county and has an aid determination in more than one county, a computer printout is enclosed for each county portion. The addition of the amounts on each of these printouts will provide you with the total amount of aid your governmental unit will receive in 1978. Chapter 423, Article VI provides that a governmental unit may object to the amount of aid the Commissioner has determined. Such objection is to be raised within 60 days of receipt of this notification. Any objections should be addressed to Arthur C. Roemer, Commissioner of Revenue, State of Minnesota, Centennial Office Building, St. Paul, Minnesota 55145. If you have any questions concerning this letter, please feel free to contact Wallace 0. Dahl, Director, Local Government Aids and Analysis Division, Department of Revenue, State of Minnesota, Centennial Office Building, St. Paul, Minnesota 55145. Telephone (612) 296 -2246. Sincerely, ARTHUR C. ROEME Commissioner of Revenue ACR: jw Enclosure s0 AN EQUAL OPPORTUNITY EMPLOYER n �wTE /0-\ 5 pu w.�A STATE OF MINNESOTA �. DEPARTMENT OF REVENUE CENTENNIAL OFFICE BUILDING SAINT PAUL, MINNESOTA 55145 August 26, 1977 y, S i . City Clerk City of Oak Park Heights City Hall - 6141 Panama Avenue North Oak Park Heights, Minnesota 55082 Dear Sir: On July 28 I sent to you a letter indicating the population that the Department of Revenue determined for your city for local government aid distribution purposes for 1978. Subsequent investigation showed that determination to be wrong by a small amount. Shown below is the correct determination. 1970 census population 1,256 Current population 1 -920 Total of the above population 3,176 Average population 1,588 Laws of Minnesota 1977, Chapter 423, Article VI, Subdivision 4 reads as follows: The city or town's 1970 federal census population or the average of the city's or town's 1970 federal census population and its current population as determined under the provisions of Section 275.53, whichever is greater. I am sorry for any inconvenience that my original letter may have caused. Very truly yours, aJ�:G'CSc1 &k W LLACE 0. DAHL, DIRECTOR Local Government Aids and Analysis Division (612) 296 -2246 WOD:mac - AN EQUAL OPPORTUNITY EMPLOYER n , www ¢ �NNES� STATE OF MINNESOTA DEPARTMENT OF REVENUE CENTENNIAL OFFICE BUILDING SAINT PAUL, MINNESOTA 55145 July 28, 1977 TO: ALL CITY FINANCE OFFICERS Under 1977 Laws, Chapter 423, Article VI, the population used to determine the total local government aid paid to all governmental units in a county is not changed. It is still based on the 1970 federal census. For 1978, this population multiplied by $52 yields the total aid paid to the governmental units in a county. The three factor distribution formula is still utilized for aid year 1978. The three factors remain, population, three year average mill rate and the assessment/ sales ratio. Chapter 423, Article VI changes the population factor. It is the greater of the 1970 federal census or the average of the 1970 federal census and the city or town's current population as determined in one of the following four ways: 1. Latest state or federal census. 2. Metropolitan.Council population estimate (seven county metropolitan area only). 3. Minnesota Municipal Board population estimate (M.S. 414.01, Subd. 14). 4. State Planning Agency approved population estimate (M.S. 275.53, Subd. 3). In accordance with the above, the Department of Revenue has determined the population of your city for aid distribution purposes to be /4 Where this aid population is the average of the 1970 federal census and the current population, a copy of the aid population calculation is enclosed. No enclosure is provided where the 1970 federal census is the aid population. If you have any questions concerning this letter or disagree with the above aid population figure, please contact me. If a written objection is not received within 7 days, it will be presumed that you agree with the above population figure. If you agree with the figure, it is not necessary to respond to this letter. Very truly yours, Wallace 0. Dahl, Director Local Government Aids and Analysis Division (612) 296 -2246 WOD: jw 1 22� T ��_ 4 197 I1 / � s� - I � °.. _ . ` 1 c r6a&4 CcC Z tCA 3 lam. St Gk& D; 12 OZ e- ! ;! 72 1 r � 1 I � ��. i 2 &3� i I S10it 3 3 1��LI►v�A -oho Imo' tw v 1 391 st 3g��8 �So D j ?9;? 4 5 6 8Z; f1c30 Ko�w� a>" rt C. I Sl 3 fol�p j 1 1 133 6 7 Tv Poo p, C Sap I 8 9�2 Z 7 �`� I y;oz a 9 8i coo C. i! s r �.s c 9 �i' 9 -- 12 -- L'! - -- _ /�W. ��'" I 7 _ Jr s 3�o �I 69 12 i sr silo h 13' $Z1130t� "� P I° C I Sbi71� Si/ $ 7� I.! L!9 13 / G 1 ti I!t blo !� / t 3`� ! JA al►& 14 15 i I 15 161 92J IWO 6)11.x: 3� '� i � I 1 3 1s t 1 1 , 8L 1 ovS'o1? e 7'S2; 2 _ b ! 181y I � U ii 11 SOi yY 11 I o :: V 1a ��'IOdD2 t 7417 j 1 8 ?A " i' i ji 593 18 19 8L',atsoy ` i /o�2 I 4vz 1' I I t IOZq jo�QY3 19 20 I1 j '2C 21 1 3 7k 2 Ids i$� ! 6 t 1 7 ii i ( ZY 21 22. 8�,•ODO� all�� i t797 yC it t !.57 12 23' $1.� D aa9 Gy, ! I I sP- II I ! all$ I I !?16 b I I os; � 23 24' i 6 ! ! 1 g lz I 1 1 �i 3 ;. 6 V I 3! 3 24 251! I•: ( 25 a 2s i ! y �F^+ e ( I t 1 3 r 9!0 1 �d 7 0 21 21 $Z C�F7 I�.,�r*1��.QJo— T 1 1 9;? t Piz ( 29 $3c??'C 4."A Cam- I �f� �j12 I � 1 1 1413Si7 F ii I i 8'Y 2e 29!'I Ci {�ua0' I / �17ZI4 I 1�5 $I C �( 19 �I 301j ! l i I 1 1 ' 3G 31 I OrD 11 QrOt� G i 7 / ! 7 i� 31 32 ' G Leo I C It 3'S I N �31Y II i '�j� F I I IPt7jr pl 1,34 3311 ib G�� I.�kO G II { 13� G ?�IrI y ii33 ''yyam� 34 6Y� -- -- C o��l I o� 4 tr q8 P 3� 35 35 a 36 I � 1 �_ UL' C &OOL- C If 7 -.I if rF _ ' B_ ':7' li 3E 31 'W ✓ g i� is� 37 381-± b6°� C 11 1 _ _ 1 • 40 I II ! I 1 11� C 11 I 1' I 1 I' I �• MADE IN U.S A FOOTNOTES A - Population according to a Bureau of the Census correction. B - Population according to a special federal census. C - Population according to a special state census. D - Metropolitan Council population estimate. E - Department of Health, Vital Statistics Section approved population estimate (established by resolution of the governing body of the governmental subdivision on or before July 1, 1973). F - State Planning Agency approval population estimate (established by resolution of the governing body of the governmental subdivision after July 1, 1973). G - Minnesota Municipal Board population estimate. H - State Demographer population estimate which supercedes a State Planning Agency approved population estimate, pursuant to Minnesota Statutes, 1975 Supplement, Section 275.53, Subdivision 3(e). I - Newly organized townships. Populations certified by the Census Bureau. J - Bureau of the Census correction to reflect an annexation. i s WASHINGTON COUNTY � 1976 ATTACHED MACHINERY AIDS - COUNTY GOVERNMENT, CITIES AND TOWNS 1972/1973 Total 1972 Mill Rate of Assessed Value of Exempt Governmental 1976 County, City, Township Attached Machinery* Subdivision ** Attached Machinery Aid' County 3,691,634 .02295 $84,723.00 CITIES Bayport 31,824 .01178 374.89 Cottage Grove 304,908 .01613 4,918.17 Forest Lake 17,777 .03502 622.55 Hugo 1,446 .00784 11.34 Lake Elmo 3,282 .01246 40.89 Lakeland 3,360 .00585 19.66 Mahtomedi 7,885 .01204 94.94 Newport 241,242 .02690 6,489.41 Oakdale 13,958 .01887 263.39 Oak Park Heights 30,837 .00579 8. 5 St. Croix-Beach 2,145 .00551 11.82 St. Paul Park 2,770,392 .01978 54,798.35 Stillwater 32,669 .02898 946.75 Willernie 1,872 .02532 47.40 Woodbury 60,161 .01475 887.37 TOWNSHIPS Denmark 45,709 .00460 210.26 Forest Lake 3,000 .00770 23.10 Grant 7,739 .00123 9.52 Grey Cloud Island 99,717 .00694 69.2.04 New Scandia 1 .00892 9:02 West Lakeland 7,086 .00377 26.71 TOTAL AID $155,399.13 * This value is from the 1972 Abstract of Assessment as certified to the Commissioner of Revenue by the County Assessor. ** This rate is from the 1973 Abstract of Tax Lists as certified to the Commissioner of Revenue by the County Auditor. *** This aid is determined by multiplying the 1972 assessed value of exempt Attached Machinery by the 1972/1973 Total Mill Rate.