HomeMy WebLinkAboutState Aid Notifications MINNESOTA D epartment of Revenue
PROPERTY TAX DIVISION Mail Station 3340 St. Paul, MN 55146 -3340
Phone: (651) 296 -3020 Fax: (651) 297 -2166
July 29, 1998
TO: COUNTIES, CITIES & SPECIAL TAXING DISTRICTS
RE: PAYABLE 1999 HACA & THE PAYABLE 1999 LEVY CERTIFICATION
Enclosed is the payable 1999 homestead and agricultural credit aid (HACA) certification for
your taxing district. The HACA amount certified for your taxing district on the enclosed
form is to be deducted by you from your levy before certification to the county auditor. This
is the same procedure that was used last year. The levy amount you certify to the county
auditor will be used to calculate the initial tax rate for your district. Iron range and seven -
county metro taxing districts please note that the county auditor will reduce your certified
levy by the fiscal disparity distribution tax before calculation of your initial tax rate. 1999 aid
reductions due to the establishment of a TIF district are currently being calculated. If your
taxing district is affected, a revised HACA certification will be sent to you by September 1,
1998.
You are to deduct HACA from your levy both in total and by levy purpose before
certification. HACA may be deducted entirely from one levy purpose, partially from a
number of levy purposes or proportionately from all levy purposes. There is no specified
HACA allocation procedure to be followed. HACA should be used to reduce net tax
capacity based levies, however, it may be used to reduce market value based referendum
levies if the net tax capacity based levies are reduced to zero.
An example of a certified levy calculation showing the HACA deduction is on the back of this
letter. Most counties will provide taxing districts with a form to use in certifying payable
1999 levies that will follow the procedures outlined in the example. If the deduction of
HACA results in a total certified levy after HACA of zero for payable 1999, be sure to verify
to your county auditor that you did have a levy before HACA.
Please coordinate the certification of your levy with the county auditor so that no
misunderstandings occur. In addition, at your taxing district's Truth in Taxation meetings this
fall, you should explain which levy purpose or levy purposes are being reduced by HACA for
1999.
If you have questions concerning the calculation of your payable 1999 HACA, please call
Shawn Wink at (651) 296 -3394.
Sincerely,
Kris Caulfield
Research Analysis Supervisor Senior
Enclosure (over)
An equal opportunity employer TDD: (612) 297 -2196
County, City and Special Taxing District
Certified Levy Calculation Example
Taxes Payable 1999
Levy Levy
Before After
Levy Purpose HACA HACA " HACA
Net Tax Capacity Based Levies
1. General Fund $ 1,200,000$ 450,000$ 750,000
2. Debt 100,000 37,500 62,500
3. Library 50,000 18,750 31,250
4. Road and Bridge 200,000 75,000 125,000
5. PERA 50,000 18,750 31,250
6.
7.
8.
9.
10. Total Net Tax Cap. Based Levies (Total 1 thru 9) $ 1,600,000
•Y 4:{ f OCCr M% w,x, 44 N:-0 00.: }yt•.: Y.•iyvti.}, C{.,•vvJv : •.y: •:: •:: •:.;: •.;
11.
.<:.. ., .i��� }�i�iT�nA4.4 Vk�vkk�.+ T .•..',•'C'R
12. Net Tax Capacity Based Levies After the
Deduction of HACA (10 - 11) $ 1,000,000
Market Value Based Referendum Levies
13. Debt $ 70,000 *'* $ 70,000
14. Other 30,000 *** 30,000
15. Total Market Value Based Ref. Levies (13 + 14) $ 100,000 *"" $ 100,000
16. Total Certified Levy (12 + 15) $ 1,100,000
HACA may be deducted entirely from one levy purpose or partially from a number of levy purposes.
For purposes of this example, it has been deducted proportionally from all levy purposes.
For this example, General Fund HACA = ($600,000 / $1,600,000) X $1,200,000 = $450,000
** Levy After HACA = Levy Before HACA - HACA
For this example, General Fund Levy After HACA = $1,200,000 - $450,000 = $750,000
**' HACA is first deducted from net tax capacity based levies. If HACA reduces the net tax capacity
based levy to zero, the remaining HACA may then be deducted from market value based levies.
MINNESOTA Department of Revenue
Property Tax Division Mail Station 1 St. Paul, MN 51116-3340
Phone(612)2 - 20 JUG. 3 '(612 17 -2166
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CERTIFICATION OF HACA FOR TAXES PAYABLE IN 1999 July 29 -- -- -'
OAK PARK HEIGHTS CITY OF
CLERK - TREASURER
CITY HALL -14168 57TH ST N
P.O. BOX 2007
STILLWATER, MN 55082
THE 1999 HACA FOR YOUR TAXING DISTRICT IS $ 74,983
This amount is to be deducted from your levy before certification to your county auditor (see enclosed letter).
The following is a listing of the factors used in the calculation of your taxing district's 1999 Homestead and Agricultural
Credit Aid.
1. 1998 CERTIFIED HACA: $ 74,493
2. ADJUSTMENT TO 1998 HACA: (A) $ 0
3. 1999 HACA BASE (1 + 2): $ 74,493
4. GROWTH ADJUSTMENT FACTOR: (B) $ 0
5. FISCAL DISPARITIES ADJUSTMENT FACTOR: (C) $ 0
6. NET TAX CAPACITY ADJUSTMENT FACTOR: (D) $ 0
7. ANNEXATION ADJUSTMENT: $528 from Baytown Township $ 528
8. COST OF PREPARATION OF LOCAL IMPACT NOTES (E) $ 38
9. 1999 CERTIFIED HACA (3 + 4 + 5 + 6 - 7): $ 74,983
(A) ADJUSTMENT FOR PREVIOUS YEAR'S TIF AID REDUCTION.
(B) APPLIES TO COUNTIES ONLY. ITEM 4 = ITEM 3 X (1997 HOUSEHOLD COUNT / 1996 HOUSEHOLD
COUNT - 1.0).
(C) ITEM 5 = 0 FOR ALL TAXING DISTRICTS SINCE THERE WAS NO CHANGE IN COMMERICAL OR
INDUSTRIAL CLASS RATES FROM PAYABLE 1997 TO 1998.
(D) ITEM 6 = 0 FOR ALL TAXING DISTRICTS ACCORDING TO THE PROVISIONS IN THE PAY 1999 HACA
LAW.
(E) ITEM 8: COUNTIES AND CITIES WILL SHOW A REDUCTION HERE TO COVER THE COST OF THE
LOCAL IMPACT NOTES INCURRED BY THE DEPARTMENT OF FINANCE PER M.S. 273.1398, SUB. 8(B).
An equal opportunity employer TDD: (612) 215 -0069
MINNESOTA Department of Revenue
Property Tax Division Mail Station 3340 St. Paul, MN 55146 -3340
Phone (612) 296 -5141 Fax (612) 297 -2166
JULY 27, 1998
TO: CITIES
RE: NOTICE OF 1999 LOCAL PERFORMANCE AID
The amount of your city's 1999 local performance aid (LPA) has been determined and is
shown on the enclosed notice. The notice also lists the factors used to determine your
city's 1999 local performance aid. Following is an explanation of these factors.
1. 1997 POPULATION: This is yniir city's April 1 1997 po l ni lation estimate as
determined by the State Demographer for cities outside of the seven - county metropolitan
area or by the Metropolitan Council for cities within the seven - county metropolitan area.
2. ELIGIBLE POPULATION: If your city responded positively to questions 1 and 2
on the Certification of Local Performance Measures for Local Performance Aid Payable
in 1999 (Form LPA -CI), this is your city's total April 1, 1997 population estimate. For
all other cities, this amount is zero.
3. TOTAL LOCAL PERFORMANCE AID PER CAPITA: This is the result of
dividing the total amount of LPA available for cities (1998 LPA adjusted for inflation,
$4,310,701) by the total eligible population for all cities, 3,559,906.
4. TOTAL 1999 LOCAL PERFORMANCE AID: This is your city's total 1999 LPA,
determined by multiplying your city's eligible population (line 2) by the total LPA per
capita (line 3).
Your city's 1999 local performance aid will be paid in two equal installments. The first
half installment will be paid on or before July 20, 1999, and the second half installment
will be paid on or before December 26, 1999.
If you have any questions regarding this letter, please call me at (612) 296 -5141.
Sincerely,
Larry L. ewley r
Research Analysis Specialist
Enclosure
An equal opportunity employer TDD: (612) 215 -0069
MINNESOTA Department of Revenue
Property Tax Division Mail on 3345 St. P ri , MN 55146 -3345
Phon 1) 17418 1998 ' 1 :(612)297-2166
1999 LOCAL PERFORMANCE AID NOTICE JULY 1 ,
OAK PARK HEIGHTS CITY OF
CLERK - TREASURER
CITY HALL -14168 57TH ST N
P.O. BOX 2007
STILLWATER, MN 55082
THE 1999 LOCAL PERFORMANCE AID FOR YOUR CITY IS: $ 4,884.
THE FOLLOWING IS A LISTING OF THE FACTORS USED IN THE CALCULATION OF
YOUR CITY'S 1999 LOCAL PERFORMANCE AID. SEE THE ENCLOSED LETTER FOR
AN EXPLANATION OF THESE FACTORS AND FOR ADDITIONAL INFORMATION
CONCERNING THE DETERMINATION OF YOUR CITY'S LOCAL PERFORMANCE AID.
1. 1997 POPULATION: 4,033
2. ELIGIBLE POPULATION: 4,033
3. TOTAL LOCAL PERFORMANCE AID PER CAPITA: $ 1.21089975
4. TOTAL 1999 LOCAL PERFORMANCE AID (2 * 3): $ 4,884
An equal opportunity employer TDD: (612) 215 -0069
MINNESOTA Department of Revenue
Property Tax Division Mail Station 3340 St. Paul, MN 55146 -3340
Phone(651)296 -0185 Fax(651)297 -2166
August 7, 1998
TO: CITIES
RE: REVISED NOTICE OF 1999 LOCAL GOVERNMENT AID
Enclosed is the revised notice of 1999 local government aid for your city. The notice
you received dated July 23, 1998 should be discarded since it reflects an error made in
the distribution of local government aid to the cities. The letter dated July 23, 1998
and mailed with the previous notice is still valid for explaining the factors shown on
the enclosed revised notice.
For those cities subject to the overall levy limitation for the taxes payable year 1999
(cities of 2,500 population or more), the change in local government aid from the
previous notice to the revised notice will also change the payable 1999 levy limitation
by the same amount, but in the opposite direction. If the local government aid
decreased, the levy limit will increase. If the local government aid increased, the levy
limit will decrease. If your city is a levy limit city, a revised levy limit notice will be
mailed to you within the next few days.
I apologize for any inconvenience resulting from this recertification.
Sincerely,
u
Michael P. andmacher, Director
Property Tax Division
Enclosure
An equal opportunity employer TT /TDD: (651) 215 -0069
MINNESOTA Department of Revenue � Ll
Property Tax Division Mail Station 3340 V St. Paul, MN 551464 3
Phone (612) 296 -5141 AU(�* Q5 W$97 1 5
1999 LOCAL GOVERNMENT AID NOTICE u
A - 4888
OAK PARK HEIGHTS CITY OF
CLERK - TREASURER
CITY HALL -14168 57TH ST N
P.O. BOX 2007
STILLWATER, MN 55082
THE 1999 LOCAL GOVERNMENT AID FOR YOUR CITY IS: $ 0
THE FOLLOWING IS A LISTING OF THE FACTORS USED IN THE CALCULATION OF
YOUR CITY'S 1999 LOCAL GOVERNMENT AID. SEE THE ENCLOSED LETTER FOR AN
EXPLANATION OF THESE FACTORS AND FOR ADDITIONAL INFORMATION
CONCERNING THE DETERMMATION OF YOUR CiTY S LOCAL GOVERNMENT AID.
1. PRE -1940 HOUSING UNITS: 130
2. TOTAL HOUSING UNITS: 1,398
3. PRE -1940 HOUSING PERCENTAGE: 9.30
4. 1987 POPULATION: 3,669
5. 1997 POPULATION: 4,033
6. POPULATION DECLINE PERCENTAGE: 0.00
7. 1997 TOTAL CLASS 3 REAL PROPERTY MARKET VALUE: $ 35,753,386
8. 1997 TOTAL REAL AND PERSONAL MARKET VALUE: $ 238,221,236
9. COMMERCIAUINDUSTRIAL PERCENTAGE: 15.01
10. TRANSFORMED POPULATION: 476.14
11. CITY REVENUE NEED: $ 246.44
12. PAYABLE 1998 CITY NET LEVY: $ 1,524,027
13. PAYABLE 1998 CITY NET TAX CAPACITY: $ 6,073,649
14. TAX EFFORT RATE: 0.258452
15. NEED INCREASE PERCENTAGE: 0.116361
16. CITY AID BASE: $ 0
17. CITY FORMULA AID (15x(1 1x5)- (13x14)): $ 0
18. PRELIMINARY AID (16 +17): $ 0
19. 1998 LOCAL GOVERNMENT AID: $ 0
20. MAXIMUM AID: $ 152,403
21. 1999 LGA BEFORE REDUCTIONS (LESSER OF 18 OR 20): $ 0
22. REDUCTION FOR STATE COSTS: $ 0
23. REDUCTION FOR ESTABLISHMENT OF TIF DISTRICT: $ 0
24. FINAL 1999 LOCAL GOVERNMENT AID AFTER REDUCTIONS
(21- 22 -23): $ 0
An equal opportunity employer TDD: (612) 215 -0069
MINNESOTA Department of Revenue
Property Tax Division Mail Station 3340 St. Paul, MN 55146 -3340
Phone (612) 296 -5141 Fax (612) 297 -2166
July 23, 1998
TO: CITIES
RE: NOTICE OF 1999 LOCAL GOVERNMENT AID
The amount of your city's 1999 local government aid has been determined and is shown
on the enclosed notice. The notice also lists the factors used to determine your city's
1999 local government aid. Following is an explanation of these factors.
1. PRE -1940 HOUSING UNITS: This is the total number of housing units in your city
that were constructed before 1940 according to the 1990 Federal Census.
2. TOTAL HOUSING UNITS: This is the total number of all housing units in your
city (both vacant and occupied) according to the 1990 Federal Census.
3. PRE -1940 HOUSING PERCENTAGE: This is the result of dividing the total
number of pre -1940 housing units (line 1) by the total number of housing units (line 2),
multiplied by 100.
4. 1987 POPULATION: This is the April 1, 1987 population estimate for your city as
determined by the State Demographer.
5. 1997 POPULATION: This is the April 1, 1997 population estimate for your city as
determined by the State Demographer (for nonmetropolitan cities) or by the Metropolitan
Council (for cities within the seven county metropolitan area).
6. POPULATION DECLINE PERCENTAGE: If your city's 1987 population (line 4)
is greater than your city's 1997 population (line 5), this is the result of subtracting line 5
from line 4 and dividing the difference by line 4, multiplied by 100. If your city's 1997
population is greater than your city's 1987 population, your population decline percentage
is zero.
7. 1997 TOTAL CLASS 3 REAL PROPERTY MARKET VALUE: This is the total
1997 (taxes payable 1998) Class 3 market value of all commercial, industrial, and
employment properties in your city, before any adjustments for fiscal disparities and
excluding public utility properties. These values are not equalized.
8. 1997 TOTAL REAL AND PERSONAL MARKET VALUE: This is the total 1997
(taxes payable 1998) real and personal market value of your city before any adjustments
for fiscal disparities, but after any limited market value adjustments. These values are not
equalized.
9. COMMERCIALANDUSTRIAL PERCENTAGE: This is the result of dividing
your city's total Class 3 market value (line 7) by your city's total real and personal market
value (line 8), and multiplying the result by 100.
continued....
An equal opportunity emplover TDD: (612) 215 -0069
10. TRANSFORMED POPULATION: This is the result of multiplying your city's
population (line 5), raised to the .3308 power, by 30.5485.
11. CITY REVENUE NEED:
If vour citv's tnonulation is less than 2.500. your city's revenue need is the result of:
a) 1.795919 times the pre -1940 housing percentage (line 3),
plus
b) 1.562138 times the commercial /industrial percentage (line 9),
plus
c) 4.177568 times the population decline percentage (line 6),
plus
d) 1.04013 times the transformed population (line 10),
minus
e) 107.475.
If vour citv's vovulation is 2.500 or sreater. your city's revenue need is the result of:
a) 3.462312 times the pre -1940 housing percentage (line 3),
plus
b) 2.093826 times the commercial /industrial percentage (line 9),
plus
c) 6.862552 times the population decline percentage (line 6),
plus
d) .00026 times the city population (line 5),
plus
e) 152.0141.
The city revenue need is then multiplied by the ratio of the most recent implicit price
deflator for state and local government purchases of goods and services to the 1993
implicit price deflator for state and local government purchases of good and services.
(The March, 1998 and March, 1993 indices were used to compute this ratio). For
determination of 1999 local government aid, this ratio is 1.137303.
12. PAYABLE 1998 CITY NET LEVY: This is your city's payable 1998 levy
excluding your city's 1998 homestead and agricultural credit aid (HACA). If your city is
located in the seven - county metropolitan area, the net levy for your city includes the
fiscal disparities distribution levy.
13. PAYABLE 1998 CITY NET TAX CAPACITY: This is your city's 1997 (payable
1998) equalized net tax capacity. The net tax capacity excludes any tax increment
financing (TIF) district value and any power line value. If your city is located in the
seven- county metropolitan area, the net tax capacity excludes any fiscal disparities
contribution value and includes any fiscal disparities distribution value. For cities that
receive a TIF aid reduction, this value is adjusted by the amount of the city's payable
1997 qualified captured net tax capacity (see line 23 below).
14. TAX EFFORT RATE: This is the result of dividing the statewide total payable
1998 net levy for all cities by the statewide total payable 1998 equalized net tax capacity
for all cities. The tax effort rate is the same for all cities.
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15. NEED INCREASE PERCENTAGE: This is the percentage that is needed to
increase the total 1999 local government aid for all cities to the amount of local
government aid appropriated for cities in 1999. The need increase percentage is the same
for all cities.
16. CITY AID BASE: This is the total of your city's 1993 local government aid, 1993
equalization aid, and 1993 disparity reduction aid.
17. CITY FORMULA AID: This is the result of multiplying the need increase
percentage (line 15) times the difference between a) the city's revenue need (line 11)
multiplied by the city's population (line 5) and b) the city's net tax capacity (line 13)
multiplied by the tax effort rate (line 14).
18. PRELIMINARY AID: This is your city's formula aid (line 17) plus your city's city
aid base (line 16).
19. 1998 LOCAL GOVERNMENT AID: This is the total amount of local government
aid your city was certified to receive in calendar year 1998, before the reduction for state
costs or tax increment financing.
20. MAXIMUM AID:
For cities of the first class (Minneapolis, St. Paul, and Duluth): The maximum aid is
limited to the city's 1998 local government aid (line 19) increased by the aggregate
percentage increase in aid for all cities from 1998 to 1999. For 1999, this increase is
equal to two and one -half percent.
For all other cities: The maximum aid is limited to 10 percent of the city's net levy for
the taxes payable year 1998 (line 12) plus the city's 1998 local government aid (line 19).
21. 1999 LOCAL GOVERNMENT AID BEFORE STATE COSTS: This is the
lesser of your city's preliminary aid (line 18) or your city's maximum aid (line 20).
22. REDUCTION FOR STATE COSTS: Minnesota Statutes, Section 477A.014,
Subdivision 4 provides for reductions in local government aid to finance certain state
costs. All cities and towns receiving local government aid in 1999 receive a reduction for
state costs based on their prorated share of the following amounts:
Calendar Year 1999
State Demographer $ 16,000
State Auditor (Government Information Division) 217,000
Department of Administration (IISAC) 205,800
Department of Employee Relations (Pay Equity) 55,000
TOTAL $ 493,800
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23. AID REDUCTION RESULTING FROM THE ESTABLISHMENT OF A TIF
DISTRICT: Minnesota Statutes, Section 273.1399 requires that a reduction be made to
local government aid (and, if necessary, to homestead and agricultural credit aid) if a
reduction in aid results from the establishment of a tax increment financing district. If
this provision applies to your city, the amount of the reduction is listed here.
24. FINAL 1999 LOCAL GOVERNMENT AID AFTER REDUCTIONS: This is
the total amount of your city's 1999 aid distribution (line 21) minus the reduction for state
costs (line 22) and minus the reduction resulting from the establishment of a TIF district
(line 23).
NOTE: As of this date, any reductions to local government aid due to the establishment
of a tax increment financing district (line 23 above) have not yet been determined. When
these reduction amounts have been determined, our office will be sending out revised
local government aid certifications to those cities to which this reduction applies.
Your city's 1999 local government aid will be paid in two equal installments. The first
half installment will be paid on or before July 20, 1999, and the second half installment
will be paid on or before December 26, 1999.
Minnesota Statutes, Section 477A.014 provides that a governmental unit may object to
the amount of aid that the Department of Revenue has determined for it. No objection
may be raised later than 60 days after receipt of this notice. Such objection should be
addressed to Michael P. Wandmacher, Director, Property Tax Division, Minnesota
Department of Revenue, Mail Station 3340, St. Paul, MN 55146 -3340.
If you have any questions regarding this letter, please call me at (612) 296 -5141.
Sincerely,
Larry L.Bewley
Research Analysis Specialist
Enclosure
4
MINNESOTA Department of Revenue
Property Tax Division Mail Statio 0 St. Paul, 5146 -3340
Phone (612 E• 51 +11j '`�� ax 1 �) 297 -2166
1li1
1999 LOCAL GOVERNMENT AID NOTICE - JULY X4, 179-W
OAK PARK HEIGHTS CITY OF
CLERK - TREASURER
CITY HALL -14168 57TH ST N
P.O. BOX 2007
STILLWATER, MN 55082
THE 1999 LOCAL GOVERNMENT AID FOR YOUR CITY IS: $ 0
THE FOLLOWING IS A LISTING OF THE FACTORS USED IN THE CALCULATION OF
YOUR CITY'S 1999 LOCAL GOVERNMENT AID. SEE THE ENCLOSED LETTER FOR AN
EXPLANATION OF THESE FACTORS AND FOR ADDITIONAL INFORMATION
CONCERNING THE DETERMINATION OF YOUR CITY'S LOCAL GOVERNMENT AID.
1. PRE -1940 HOUSING UNITS: 130
2. TOTAL HOUSING UNITS: 1,398
3. PRE -1940 HOUSING PERCENTAGE: 9.30
4. 1987 POPULATION: 3,669
5. 1997 POPULATION: 4,033
6. POPULATION DECLINE PERCENTAGE: 0.00
7. 1997 TOTAL CLASS 3 REAL PROPERTY MARKET VALUE: $ 35,753,386
8. 1997 TOTAL REAL AND PERSONAL MARKET VALUE: $ 238,221,236
9. COMMERCIAIJINDUSTRIAL PERCENTAGE: 15.01
10. TRANSFORMED POPULATION: 476.14
11. CITY REVENUE NEED: $ 246.44
12. PAYABLE 1998 CITY NET LEVY: $ 1,524,027
13. PAYABLE 1998 CITY NET TAX CAPACITY: $ 6,073,649
14. TAX EFFORT RATE: 0.258452
15. NEED INCREASE PERCENTAGE: 0.119963
16. CITY AID BASE: $ 0
17. CITY FORMULA AID (15x(11x5)- (13x14)): $ 0
18. PRELIMINARY AID (16 +17): $ 0
19. 1998 LOCAL GOVERNMENT AID: $ 0
20. MAXIMUM AID: $ 152,403
21. 1999 LGA BEFORE REDUCTIONS (LESSER OF 18 OR 20): $ 0
22. REDUCTION FOR STATE COSTS: $ 0
23. REDUCTION FOR ESTABLISHMENT OF TIF DISTRICT: $ 0
24. FINAL 1999 LOCAL GOVERNMENT AID AFTER REDUCTIONS
(21- 22 -23): $ 0
An equal opportunity employer TDD: (612) 215 -0069
MINNESOTA Department of Revenue
Property Tax Division Mail Station 3340 St. Paul, MN 55146 -3340
Phone (612) 296 -5141 Fax (612) 297 -2166
CERTIFICATION OF CALENDAR YEAR 1999 PERA AID August 14,1998
OAK PARK HEIGHTS CITY OF
CITY TREASURER
CITY HALL
BOX 2007
14168 57TH ST N
STILLWATER, MN 55082
Total Calendar Year 1999 PERA Aid: $2,040.00
July 20,1999 PERA Aid Payment: $1,020.00
December 26,1999 PERA Aid Payment: $1,020.00
r The amounts listed above are the 1999 PERA aid payments that your jurisdiction will receive
in calendar year 1999. As you know, this aid is intended to offset the increase to PERA
employer contribution rates which went into effect on January 1, 1998. For many
jurisdictions, the PERA aid payment will be a combined payment for related entities that are
departments, boards, or public service enterprises of the jurisdiction and which have separate
unit numbers with the Public Employees Retirement Association (PERA). Information is
provided below for each of the entities that will be included in the July 20, 1999 and
December 26, 1999 PERA aid payments. When received, please distribute each of the two
PERA aid payments in accordance with the following:
667400
OAK PARK HEIGHTS CITY
JUDY HOLST
(612) 439 -4439
$1,020.00
Please retain this certification for future reference. If you have any questions regarding
this letter, please call me at (612) 296 -5141.
Sincerely, e,,
Z" 'd Feat& yi
Larry L. Bewley
Research Analysis Specialist
An equal opportunity employer 7TY/TDD: (612) 215 -0069