Agenda - Council Work Session - 08/27/2013

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25:22 Minn. Stat. §273.1231 - 273.1235. Minnesota Department of Revenue: Truth in Taxation for taxes payable in 2013. Minn. Stat. § 475.754. Minn. Const. art. XI, 6. Handbook, Chapter 24. Minn. Stat. § 412.751. Minn. Stat. § 475.58, subd. 1(11). 44 C.F.R. Part 201. Disaster Mitigation Act of 2000 Brings New Planning Requirements to Local Governments. CHAPTER 25 The Minnesota Department of Revenue may decide to extend levy due dates for cities requesting a special levy to prepare infrastructure or other property for or repair the effects of natural disaster including the occurrence or threat of widespread or severe damage, injury, or loss of life or property resulting from natural causes. Levy increases for costs of clean up relating to a natural disaster are allowed beyond the amount certified for truth in taxation with the approval of the Commissioner of Revenue. Costs for preparing for the flood in addition to costs for repairing the effects of the flood could be included in the levy increase (beyond the preliminary levy certified for truth in taxation). In large -scale disasters like floods the Department of Revenue would allow the natural disaster special levy to include local costs for the disaster abatement. However, local costs for the abatement for one or minimal number of properties, for example, due to individual disaster like a fire, would not qualify for the special levy. B. Issuing debt in an emergency Cities experiencing extraordinary expenditures, including infrastructure repairs, due to any natural disaster may issue emergency certificates of indebtedness. The city council may authorize the sale of certificates of indebtedness to mature within three years and to bear interest at a rate not to exceed the amount prescribed in law. The certificates may be issued with or without advertising for bids on such terms and conditions as the council may determine. The state auditor prescribes forms for these certificates. The certificates must be repaid by a levy that, according to the Department of Revenue, is not subject to or included in a city's levy limit, if any are in place. (For 2012, no levy limits are in place.) If these certificates are used to compensate for unallotment or reduction of other state aid, the same amount cannot be again recouped under a separate special levy. The certificates may be issued without holding a bond election. C. Federal disaster relief Congress has a long history of funding disaster relief, recovery, and some hazard mitigation planning through the Federal Emergency Management Agency (FEMA). The Disaster Mitigation Act of 2000 (Public Law 106- 390) reinforces the importance of mitigation planning in both pre- and post - disaster situations, and emphasizes planning for disasters before they occur. States and communities must have an approved mitigation plan in place prior to receiving Hazard Mitigation Grant Program funds. A local mitigation plan may ensure a city's eligibility for federal grant dollars to replace local infrastructure. This chapter last revised 12/1/2012 LEAGUE OF MINNESOTA CITIES