For the purposes of sections 477A.011 to 477A.014 the following terms shall have these meanings, unless otherwise provided to the contrary.
"City" means a statutory or home rule charter city.
"Town" means a township.
MS 1994 [Repealed, 1996 c 310 s 1]
MS 2012 [Repealed, 2013 c 143 art 2 s 36]
"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 to section 473.24, or by a population estimate of the state demographer made pursuant to section 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 under section 477A.014.
MS 1992 [Repealed, 1993 c 375 art 4 s 21]
"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 to section 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 under section 477A.014.
"Transformed population" means the logarithm to the base 10 of the population.
MS 1986 [Repealed, 1988 c 719 art 5 s 81]
MS 1986 [Repealed, 1988 c 719 art 5 s 81]
MS 1986 [Repealed, 1988 c 719 art 5 s 81]
MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]
MS 1986 [Repealed, 1988 c 719 art 5 s 81]
MS 1982 [Repealed, 1983 c 342 art 5 s 16]
MS 1982 [Repealed, 1983 c 342 art 5 s 16]
MS 1986 [Repealed, 1988 c 719 art 5 s 81]
MS 1986 [Repealed, 1988 c 719 art 5 s 81]
MS 1986 [Repealed, 1988 c 719 art 5 s 81]
MS 1986 [Repealed, 1988 c 719 art 5 s 81]
MS 1986 [Repealed, 1988 c 719 art 5 s 81]
MS 1992 [Repealed, 1993 c 375 art 4 s 21]
MS 1992 [Repealed, 1993 c 375 art 4 s 21]
MS 1992 [Repealed, 1993 c 375 art 4 s 21]
MS 1992 [Repealed, 1993 c 375 art 4 s 21]
MS 2012 [Repealed, 2013 c 143 art 2 s 36]
"City net tax capacity" means the city's adjusted net tax capacity under section 273.1325.
MS 2012 [Repealed, 2013 c 143 art 14 s 111]
MS 1992 [Repealed, 1993 c 375 art 4 s 21]
MS 1992 [Repealed, 1993 c 375 art 4 s 21]
MS 1988 [Repealed, 1Sp1989 c 1 art 4 s 15]
MS 1992 [Repealed, 1993 c 375 art 4 s 21]
MS 1992 [Repealed, 1993 c 375 art 4 s 21]
"Revenue base" means the amount levied for taxes payable in the previous year, including the levy on the fiscal disparity distribution under section 276A.06, subdivision 3, clause (1), or 473F.08, subdivision 3, paragraph (a); plus the originally certified local government aid in the previous year under sections 477A.011 and 477A.013; and the taconite aids received in the previous year under sections 298.28 and 298.282.
MS 2006 [Repealed, 2007 c 13 art 2 s 13]
MS 2012 [Repealed, 2013 c 143 art 2 s 36]
MS 2022 [Repealed, 2023 c 64 art 4 s 33]
MS 2012 [Repealed, 2013 c 143 art 2 s 36]
MS 2012 [Repealed, 2013 c 143 art 2 s 36]
MS 2012 [Repealed, 2013 c 143 art 2 s 36]
"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 under section 275.08 for 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.
MS 2012 [Repealed, 2013 c 143 art 2 s 36]
MS 2002 [Repealed, 1Sp2003 c 21 art 5 s 14]
MS 2022 [Repealed, 2023 c 64 art 4 s 33]
MS 2012 [Repealed, 2013 c 143 art 2 s 36]
MS 2012 [Repealed, 2013 c 143 art 2 s 36]
MS 2012 [Repealed, 2013 c 143 art 2 s 36]
MS 2022 [Repealed, 2023 c 64 art 4 s 33]
"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.
"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.
MS 2022 [Repealed, 2023 c 64 art 4 s 33]
"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.
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 under section 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 under section 276A.06 or 473F.08. The market values used for this subdivision are not equalized.
Minn. Stat. § 477A.011
1981 c 356 s 248; 1981 c 358 art 1 s 48; 1Sp1981 c 1 art 6 s 1; 1983 c 289 s 114 subd 2; 1983 c 342 art 5 s 5-9; 1984 c 558 art 4 s 10; 1Sp1985 c 14 art 6 s 1-6; 1Sp1986 c 1 art 6 s 1, 2; 1987 c 291 s 240; 1988 c 719 art 5 s 66-75; 1989 c 277 art 2 s 66; 1Sp1989 c 1 art 4 s 3-6; art 9 s 79,80; 1990 c 480 art 7 s 28, 29; 1990 c 604 art 4 s 6-9; 1991 c 2 art 8 s 1-3; 1991 c 291 art 3 s 5-7; 1991 c 345 art 2 s 64, 65; 1992 c 511 art 5 s 16, 17; 1993 c 375 art 4 s 8-17; 1994 c 416 art 1 s 57; 1995 c 264 art 8 s 13; 1996 c 471 art 3 s 44; art 11 s 16-19; 1997 c 231 art 2 s 49, 69; 1998 c 254 art 1 s 94, 95; 1998 c 389 art 4 s 7; 1999 c 243 art 5 s 42; 2000 c 490 art 6 s 6; 1Sp2001 c 5 art 3 s 74, 75; 2002 c 377 art 6 s 9; art 10 s 26; 1Sp2003 c 21 art 5 s 2-6; 2004 c 228 art 3 s 14-16; 2005 c 38 s 1; 2005 c 151 art 4 s 6-9; 1Sp2005 c 3 art 2 s 1; 2006 c 259 art 11 s 1; 2008 c 154 art 1 s 1; 2008 c 366 art 2 s 1-5; 2009 c 88 art 2s 38; art 10 s 17,18; 2010 c 215 art 13 s 4; 1Sp2011 c 7 art 6s 14; 2012 c 294 art 1 s 1; 2013 c 143 art 2 s 7-12; art 14 s 105; 2015 c 21 art 1 s 79-81