Bill Text: MN HF2544 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Location equity revenue calculation clarified.
Spectrum: Partisan Bill (Democrat 5-0)
Status: (Introduced - Dead) 2014-03-20 - Author added Freiberg [HF2544 Detail]
Download: Minnesota-2013-HF2544-Introduced.html
1.2relating to education finance; clarifying the calculation of location equity
1.3revenue;amending Minnesota Statutes 2013 Supplement, sections 126C.10,
1.4subdivision 2e; 126C.17, subdivisions 1, 6, 7b, 9, 9a.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2013 Supplement, section 126C.10, subdivision 2e,
1.7is amended to read:
1.8 Subd. 2e. Location equity revenue. (a) For a school district with any of its area
1.9located within the seven-county metropolitan area, location equity revenue equals $424
1.10times the adjusted pupil units of the district for that school year.
1.11(b) For all other school districtswith more than 2,000 pupils in adjusted average
1.12daily membership not eligible for small schools revenue under subdivision 2c, for the
1.13fiscal year ending in the year before the levy is certified, location equity revenue equals
1.14$212 times the adjusted pupil units of the district for that year.
1.15(c) A district's location equity levy equals its location equity revenue times the lesser
1.16of one or the ratio of its referendum market value per resident pupil unit to $510,000. The
1.17location equity revenue levy must be spread on referendum market value.
1.18(d) A district's location equity aid equals its location equity revenue less its location
1.19equity levy, times the ratio of the actual amount levied to the permitted levy.
1.20(e) A school district may elect not to participate in the location equity revenue
1.21program by a board vote taken prior to September 1 of the fiscal year before the fiscal year
1.22for which the decision not to participate becomes effective. The board resolution must
1.23state which fiscal years the district will not participate. A copy of the board resolution
1.24to not participate must be submitted to the commissioner.
2.1EFFECTIVE DATE.This section is effective for revenue for fiscal year 2016
2.2and later.
2.3 Sec. 2. Minnesota Statutes 2013 Supplement, section 126C.17, subdivision 1, is
2.4amended to read:
2.5 Subdivision 1. Referendum allowance. (a) A district's initial referendum allowance
2.6for fiscal year 2015 equals the result of the following calculations:
2.7(1) multiply the referendum allowance the district would have received for fiscal
2.8year 2015 under Minnesota Statutes 2012, section126C.17, subdivision 1 , based on
2.9elections held before July 1, 2013, by the resident marginal cost pupil units the district
2.10would have counted for fiscal year 2015 under Minnesota Statutes 2012, section126C.05 ;
2.11(2) add to the result of clause (1) the adjustment the district would have received
2.12under Minnesota Statutes 2012, section127A.47, subdivision 7 , paragraphs (a), (b), and
2.13(c), based on elections held before July 1, 2013;
2.14(3) divide the result of clause (2) by the district's adjusted pupil units for fiscal
2.15year 2015;and
2.16(4) add to the result of clause (3) any additional referendum allowance per adjusted
2.17pupil unit authorized by elections held between July 1, 2013, and December 31, 2013;
2.18(5) add to the result of clause (4) any additional referendum allowance resulting
2.19from inflation adjustments approved by the voters prior to January 1, 2014;
2.20(6) subtract from the result of clause (5) $424 for a district receiving location equity
2.21revenue under section 126C.10, subdivision 2e, paragraph (a), or $212 for a district
2.22receiving location equity revenue under section 126C.10, subdivision 2e, paragraph (b); and
2.23(7) if the result of clause(3) (6) is less than zero, set the allowance to zero.
2.24(b) A district's referendum allowance equals the sum of the district's initial
2.25referendum allowancefor fiscal year 2015, plus any additional referendum allowance per
2.26adjusted pupil unit authorized afterJune 30 December 31, 2013, minus (i) the location
2.27equity revenue subtraction, and (ii) any allowances expiring in fiscal year 2016 or later,
2.28provided that the allowance may not be less than zero. For a district with more than one
2.29referendum allowance for fiscal year 2015 under Minnesota Statutes 2012, section126C.17 ,
2.30the allowance calculated under paragraph (a), clause (3), must be divided into components
2.31such that the same percentage of the district's allowance expires at the same time as the old
2.32allowances would have expired under Minnesota Statutes 2012, section126C.17 . For a
2.33district with more than one allowance for fiscal year 2015 that expires in the same year, the
2.34reduction under paragraph (a), clause (6), to offset location equity revenue shall be made
2.35first from any allowances that do not have an inflation adjustment approved by the voters.
3.1(c) For purposes of this subdivision, a district's location equity revenue subtraction
3.2equals $424 for a district receiving location equity revenue under section
126C.10,
3.3subdivision 2d, paragraph (a), $212 for a district receiving location equity revenue under
3.4section
126C.10, subdivision 2d, paragraph (b), and zero for all other school districts.
3.5EFFECTIVE DATE.This section is effective for revenue for fiscal year 2016
3.6and later.
3.7 Sec. 3. Minnesota Statutes 2013 Supplement, section 126C.17, subdivision 6, is
3.8amended to read:
3.9 Subd. 6. Referendum equalization levy. (a)For fiscal year 2003 and later,
3.10 A district's referendum equalization levy equals the sum of the first tier referendum
3.11equalization levy, the second tier referendum equalization levy, and the third tier
3.12referendum equalization levy.
3.13(b) A district's first tier referendum equalization levy equals the district's first tier
3.14referendum equalization revenue times the lesser of one or the ratio of the district's
3.15referendum market value per resident pupil unit to $880,000.
3.16(c) A district's second tier referendum equalization levy equals the district's second
3.17tier referendum equalization revenue times the lesser of one or the ratio of the district's
3.18referendum market value per resident pupil unit to $510,000.
3.19(d) A district's third tier referendum equalization levy equals the district's third
3.20tier referendum equalization revenue times the lesser of one or the ratio of the district's
3.21referendum market value per resident pupil unit to $290,000.
3.22 Sec. 4. Minnesota Statutes 2013 Supplement, section 126C.17, subdivision 7b, is
3.23amended to read:
3.24 Subd. 7b. Referendum aid guarantee. (a) Notwithstanding subdivision 7, the sum
3.25of a district's referendum equalization aid and location equity aid under section 126C.10,
3.26subdivision 2e, for fiscal year 2015 must not be less than the sum of the referendum
3.27equalization aid the district would have received for fiscal year 2015 under Minnesota
3.28Statutes 2012, section126C.17, subdivision 7 , and the adjustment the district would have
3.29received under Minnesota Statutes 2012, section127A.47, subdivision 7 , paragraphs
3.30(a), (b), and (c).
3.31(b) Notwithstanding subdivision 7, the sum of referendum equalization aid and
3.32location equity aid under section 126C.10, subdivision 2e, for fiscal year 2016 and later,
3.33for a district qualifying for additional aid under paragraph (a) for fiscal year 2015, must
3.34not be less than the product of (1) the district's referendum equalization aid for fiscal year
4.12015, times (2) the lesser of one or the ratio of the district's referendum revenue for that
4.2school year to the district's referendum revenue for fiscal year 2015, times (3) the lesser
4.3of one or the ratio of the district's referendum market value used for fiscal year 2015
4.4referendum equalization calculations to the district's referendum market value used for
4.5that year's referendum equalization calculations.
4.6EFFECTIVE DATE.This section is effective for revenue for fiscal year 2015
4.7and later.
4.8 Sec. 5. Minnesota Statutes 2013 Supplement, section 126C.17, subdivision 9, is
4.9amended to read:
4.10 Subd. 9. Referendum revenue. (a) The revenue authorized by section126C.10,
4.11subdivision 1 , may be increased in the amount approved by the voters of the district
4.12at a referendum called for the purpose. The referendum may be called by the board.
4.13The referendum must be conducted one or two calendar years before the increased levy
4.14authority, if approved, first becomes payable. Only one election to approve an increase
4.15may be held in a calendar year. Unless the referendum is conducted by mail under
4.16subdivision 11, paragraph (a), the referendum must be held on the first Tuesday after the
4.17first Monday in November. The ballot must state the maximum amount of the increased
4.18revenue per adjusted pupil unit. The ballot may state a schedule, determined by the board,
4.19of increased revenue per adjusted pupil unit that differs from year to year over the number
4.20of years for which the increased revenue is authorized or may state that the amount shall
4.21increase annually by the rate of inflation. For this purpose, the rate of inflation shall be the
4.22annual inflationary increase calculated under subdivision 2, paragraph (b). The ballot may
4.23state that existing referendum levy authority is expiring. In this case, the ballot may also
4.24compare the proposed levy authority to the existing expiring levy authority, and express
4.25the proposed increase as the amount, if any, over the expiring referendum levy authority.
4.26The ballot must designate the specific number of years, not to exceed ten, for which the
4.27referendum authorization applies. The ballot, including a ballot on the question to revoke
4.28or reduce the increased revenue amount under paragraph (c), must abbreviate the term
4.29"per adjusted pupil unit" as "per pupil." The notice required under section275.60 may
4.30be modified to read, in cases of renewing existing levies at the same amount per pupil
4.31as in the previous year:
4.32"BY VOTING "YES" ON THIS BALLOT QUESTION, YOU ARE VOTING
4.33TO EXTEND AN EXISTING PROPERTY TAX REFERENDUM THAT IS
4.34SCHEDULED TO EXPIRE."
5.1 The ballot may contain a textual portion with the information required in this
5.2subdivision and a question stating substantially the following:
5.3 "Shall the increase in the revenue proposed by (petition to) the board of .........,
5.4School District No. .., be approved?"
5.5 If approved, an amount equal to the approved revenue per adjusted pupil unit times
5.6the adjusted pupil units for the school year beginning in the year after the levy is certified
5.7shall be authorized for certification for the number of years approved, if applicable, or
5.8until revoked or reduced by the voters of the district at a subsequent referendum.
5.9 (b) The board must prepare and deliver by first class mail at least 15 days but no more
5.10than 30 days before the day of the referendum to each taxpayer a notice of the referendum
5.11and the proposed revenue increase. The board need not mail more than one notice to any
5.12taxpayer. For the purpose of giving mailed notice under this subdivision, owners must be
5.13those shown to be owners on the records of the county auditor or, in any county where
5.14tax statements are mailed by the county treasurer, on the records of the county treasurer.
5.15Every property owner whose name does not appear on the records of the county auditor
5.16or the county treasurer is deemed to have waived this mailed notice unless the owner
5.17has requested in writing that the county auditor or county treasurer, as the case may be,
5.18include the name on the records for this purpose. The notice must project the anticipated
5.19amount of tax increase in annual dollars for typical residential homesteads, agricultural
5.20homesteads, apartments, and commercial-industrial property within the school district.
5.21 The notice for a referendum may state that an existing referendum levy is expiring
5.22and project the anticipated amount of increase over the existing referendum levy in
5.23the first year, if any, in annual dollars for typical residential homesteads, agricultural
5.24homesteads, apartments, and commercial-industrial property within the district.
5.25 The notice must include the following statement: "Passage of this referendum will
5.26result in an increase in your property taxes." However, in cases of renewing existing levies,
5.27the notice may include the following statement: "Passage of this referendum extends an
5.28existing operating referendum at the same amount per pupil as in the previous year."
5.29 (c) A referendum on the question of revoking or reducing the increased revenue
5.30amount authorized pursuant to paragraph (a) may be called by the board. A referendum to
5.31revoke or reduce the revenue amount must state the amount perresident marginal cost
5.32 adjusted pupil unit by which the authority is to be reduced. Revenue authority approved
5.33by the voters of the district pursuant to paragraph (a) must be available to the school
5.34district at least once before it is subject to a referendum on its revocation or reduction for
5.35subsequent years. Only one revocation or reduction referendum may be held to revoke or
5.36reduce referendum revenue for any specific year and for years thereafter.
6.1 (d) The approval of 50 percent plus one of those voting on the question is required to
6.2pass a referendum authorized by this subdivision.
6.3 (e) At least 15 days before the day of the referendum, the district must submit a
6.4copy of the notice required under paragraph (b) to the commissioner and to the county
6.5auditor of each county in which the district is located. Within 15 days after the results
6.6of the referendum have been certified by the board, or in the case of a recount, the
6.7certification of the results of the recount by the canvassing board, the district must notify
6.8the commissioner of the results of the referendum.
6.9EFFECTIVE DATE.This section is effective for revenue for fiscal year 2015
6.10and later.
6.11 Sec. 6. Minnesota Statutes 2013 Supplement, section 126C.17, subdivision 9a, is
6.12amended to read:
6.13 Subd. 9a. Board-approved referendum allowance. Notwithstanding subdivision
6.149, a school district may convert up to $300 per adjusted pupil unit of referendum authority
6.15from voter approved to board approved by a board vote. A district with less than $300
6.16per adjusted pupil unit of referendum authority after the location equity subtraction under
6.17subdivision 1 may authorize new referendum authority up to the difference between
6.18$300 per adjusted pupil unit and the district's referendum authority. The board may
6.19authorize this levy for up to five years and may subsequently reauthorize that authority
6.20in increments of up to five years.
6.21EFFECTIVE DATE.This section is effective for revenue for fiscal year 2015
6.22and later.
1.3revenue;amending Minnesota Statutes 2013 Supplement, sections 126C.10,
1.4subdivision 2e; 126C.17, subdivisions 1, 6, 7b, 9, 9a.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2013 Supplement, section 126C.10, subdivision 2e,
1.7is amended to read:
1.8 Subd. 2e. Location equity revenue. (a) For a school district with any of its area
1.9located within the seven-county metropolitan area, location equity revenue equals $424
1.10times the adjusted pupil units of the district for that school year.
1.11(b) For all other school districts
1.12
1.13fiscal year ending in the year before the levy is certified, location equity revenue equals
1.14$212 times the adjusted pupil units of the district for that year.
1.15(c) A district's location equity levy equals its location equity revenue times the lesser
1.16of one or the ratio of its referendum market value per resident pupil unit to $510,000. The
1.17location equity revenue levy must be spread on referendum market value.
1.18(d) A district's location equity aid equals its location equity revenue less its location
1.19equity levy, times the ratio of the actual amount levied to the permitted levy.
1.20(e) A school district may elect not to participate in the location equity revenue
1.21program by a board vote taken prior to September 1 of the fiscal year before the fiscal year
1.22for which the decision not to participate becomes effective. The board resolution must
1.23state which fiscal years the district will not participate. A copy of the board resolution
1.24to not participate must be submitted to the commissioner.
2.1EFFECTIVE DATE.This section is effective for revenue for fiscal year 2016
2.2and later.
2.3 Sec. 2. Minnesota Statutes 2013 Supplement, section 126C.17, subdivision 1, is
2.4amended to read:
2.5 Subdivision 1. Referendum allowance. (a) A district's initial referendum allowance
2.6for fiscal year 2015 equals the result of the following calculations:
2.7(1) multiply the referendum allowance the district would have received for fiscal
2.8year 2015 under Minnesota Statutes 2012, section
2.9elections held before July 1, 2013, by the resident marginal cost pupil units the district
2.10would have counted for fiscal year 2015 under Minnesota Statutes 2012, section
2.11(2) add to the result of clause (1) the adjustment the district would have received
2.12under Minnesota Statutes 2012, section
2.13(c), based on elections held before July 1, 2013;
2.14(3) divide the result of clause (2) by the district's adjusted pupil units for fiscal
2.15year 2015;
2.16(4) add to the result of clause (3) any additional referendum allowance per adjusted
2.17pupil unit authorized by elections held between July 1, 2013, and December 31, 2013;
2.18(5) add to the result of clause (4) any additional referendum allowance resulting
2.19from inflation adjustments approved by the voters prior to January 1, 2014;
2.20(6) subtract from the result of clause (5) $424 for a district receiving location equity
2.21revenue under section 126C.10, subdivision 2e, paragraph (a), or $212 for a district
2.22receiving location equity revenue under section 126C.10, subdivision 2e, paragraph (b); and
2.23(7) if the result of clause
2.24(b) A district's referendum allowance equals the sum of the district's initial
2.25referendum allowance
2.26adjusted pupil unit authorized after
2.27
2.28provided that the allowance may not be less than zero. For a district with more than one
2.29referendum allowance for fiscal year 2015 under Minnesota Statutes 2012, section
2.30the allowance calculated under paragraph (a), clause (3), must be divided into components
2.31such that the same percentage of the district's allowance expires at the same time as the old
2.32allowances would have expired under Minnesota Statutes 2012, section
2.33district with more than one allowance for fiscal year 2015 that expires in the same year, the
2.34reduction under paragraph (a), clause (6), to offset location equity revenue shall be made
2.35first from any allowances that do not have an inflation adjustment approved by the voters.
3.1
3.2
3.3
3.4
3.5EFFECTIVE DATE.This section is effective for revenue for fiscal year 2016
3.6and later.
3.7 Sec. 3. Minnesota Statutes 2013 Supplement, section 126C.17, subdivision 6, is
3.8amended to read:
3.9 Subd. 6. Referendum equalization levy. (a)
3.10 A district's referendum equalization levy equals the sum of the first tier referendum
3.11equalization levy, the second tier referendum equalization levy, and the third tier
3.12referendum equalization levy.
3.13(b) A district's first tier referendum equalization levy equals the district's first tier
3.14referendum equalization revenue times the lesser of one or the ratio of the district's
3.15referendum market value per resident pupil unit to $880,000.
3.16(c) A district's second tier referendum equalization levy equals the district's second
3.17tier referendum equalization revenue times the lesser of one or the ratio of the district's
3.18referendum market value per resident pupil unit to $510,000.
3.19(d) A district's third tier referendum equalization levy equals the district's third
3.20tier referendum equalization revenue times the lesser of one or the ratio of the district's
3.21referendum market value per resident pupil unit to $290,000.
3.22 Sec. 4. Minnesota Statutes 2013 Supplement, section 126C.17, subdivision 7b, is
3.23amended to read:
3.24 Subd. 7b. Referendum aid guarantee. (a) Notwithstanding subdivision 7, the sum
3.25of a district's referendum equalization aid and location equity aid under section 126C.10,
3.26subdivision 2e, for fiscal year 2015 must not be less than the sum of the referendum
3.27equalization aid the district would have received for fiscal year 2015 under Minnesota
3.28Statutes 2012, section
3.29received under Minnesota Statutes 2012, section
3.30(a), (b), and (c).
3.31(b) Notwithstanding subdivision 7, the sum of referendum equalization aid and
3.32location equity aid under section 126C.10, subdivision 2e, for fiscal year 2016 and later,
3.33for a district qualifying for additional aid under paragraph (a) for fiscal year 2015, must
3.34not be less than the product of (1) the district's referendum equalization aid for fiscal year
4.12015, times (2) the lesser of one or the ratio of the district's referendum revenue for that
4.2school year to the district's referendum revenue for fiscal year 2015, times (3) the lesser
4.3of one or the ratio of the district's referendum market value used for fiscal year 2015
4.4referendum equalization calculations to the district's referendum market value used for
4.5that year's referendum equalization calculations.
4.6EFFECTIVE DATE.This section is effective for revenue for fiscal year 2015
4.7and later.
4.8 Sec. 5. Minnesota Statutes 2013 Supplement, section 126C.17, subdivision 9, is
4.9amended to read:
4.10 Subd. 9. Referendum revenue. (a) The revenue authorized by section
4.11subdivision 1
4.12at a referendum called for the purpose. The referendum may be called by the board.
4.13The referendum must be conducted one or two calendar years before the increased levy
4.14authority, if approved, first becomes payable. Only one election to approve an increase
4.15may be held in a calendar year. Unless the referendum is conducted by mail under
4.16subdivision 11, paragraph (a), the referendum must be held on the first Tuesday after the
4.17first Monday in November. The ballot must state the maximum amount of the increased
4.18revenue per adjusted pupil unit. The ballot may state a schedule, determined by the board,
4.19of increased revenue per adjusted pupil unit that differs from year to year over the number
4.20of years for which the increased revenue is authorized or may state that the amount shall
4.21increase annually by the rate of inflation. For this purpose, the rate of inflation shall be the
4.22annual inflationary increase calculated under subdivision 2, paragraph (b). The ballot may
4.23state that existing referendum levy authority is expiring. In this case, the ballot may also
4.24compare the proposed levy authority to the existing expiring levy authority, and express
4.25the proposed increase as the amount, if any, over the expiring referendum levy authority.
4.26The ballot must designate the specific number of years, not to exceed ten, for which the
4.27referendum authorization applies. The ballot, including a ballot on the question to revoke
4.28or reduce the increased revenue amount under paragraph (c), must abbreviate the term
4.29"per adjusted pupil unit" as "per pupil." The notice required under section
4.30be modified to read, in cases of renewing existing levies at the same amount per pupil
4.31as in the previous year:
4.32"BY VOTING "YES" ON THIS BALLOT QUESTION, YOU ARE VOTING
4.33TO EXTEND AN EXISTING PROPERTY TAX REFERENDUM THAT IS
4.34SCHEDULED TO EXPIRE."
5.1 The ballot may contain a textual portion with the information required in this
5.2subdivision and a question stating substantially the following:
5.3 "Shall the increase in the revenue proposed by (petition to) the board of .........,
5.4School District No. .., be approved?"
5.5 If approved, an amount equal to the approved revenue per adjusted pupil unit times
5.6the adjusted pupil units for the school year beginning in the year after the levy is certified
5.7shall be authorized for certification for the number of years approved, if applicable, or
5.8until revoked or reduced by the voters of the district at a subsequent referendum.
5.9 (b) The board must prepare and deliver by first class mail at least 15 days but no more
5.10than 30 days before the day of the referendum to each taxpayer a notice of the referendum
5.11and the proposed revenue increase. The board need not mail more than one notice to any
5.12taxpayer. For the purpose of giving mailed notice under this subdivision, owners must be
5.13those shown to be owners on the records of the county auditor or, in any county where
5.14tax statements are mailed by the county treasurer, on the records of the county treasurer.
5.15Every property owner whose name does not appear on the records of the county auditor
5.16or the county treasurer is deemed to have waived this mailed notice unless the owner
5.17has requested in writing that the county auditor or county treasurer, as the case may be,
5.18include the name on the records for this purpose. The notice must project the anticipated
5.19amount of tax increase in annual dollars for typical residential homesteads, agricultural
5.20homesteads, apartments, and commercial-industrial property within the school district.
5.21 The notice for a referendum may state that an existing referendum levy is expiring
5.22and project the anticipated amount of increase over the existing referendum levy in
5.23the first year, if any, in annual dollars for typical residential homesteads, agricultural
5.24homesteads, apartments, and commercial-industrial property within the district.
5.25 The notice must include the following statement: "Passage of this referendum will
5.26result in an increase in your property taxes." However, in cases of renewing existing levies,
5.27the notice may include the following statement: "Passage of this referendum extends an
5.28existing operating referendum at the same amount per pupil as in the previous year."
5.29 (c) A referendum on the question of revoking or reducing the increased revenue
5.30amount authorized pursuant to paragraph (a) may be called by the board. A referendum to
5.31revoke or reduce the revenue amount must state the amount per
5.32 adjusted pupil unit by which the authority is to be reduced. Revenue authority approved
5.33by the voters of the district pursuant to paragraph (a) must be available to the school
5.34district at least once before it is subject to a referendum on its revocation or reduction for
5.35subsequent years. Only one revocation or reduction referendum may be held to revoke or
5.36reduce referendum revenue for any specific year and for years thereafter.
6.1 (d) The approval of 50 percent plus one of those voting on the question is required to
6.2pass a referendum authorized by this subdivision.
6.3 (e) At least 15 days before the day of the referendum, the district must submit a
6.4copy of the notice required under paragraph (b) to the commissioner and to the county
6.5auditor of each county in which the district is located. Within 15 days after the results
6.6of the referendum have been certified by the board, or in the case of a recount, the
6.7certification of the results of the recount by the canvassing board, the district must notify
6.8the commissioner of the results of the referendum.
6.9EFFECTIVE DATE.This section is effective for revenue for fiscal year 2015
6.10and later.
6.11 Sec. 6. Minnesota Statutes 2013 Supplement, section 126C.17, subdivision 9a, is
6.12amended to read:
6.13 Subd. 9a. Board-approved referendum allowance. Notwithstanding subdivision
6.149, a school district may convert up to $300 per adjusted pupil unit of referendum authority
6.15from voter approved to board approved by a board vote. A district with less than $300
6.16per adjusted pupil unit of referendum authority after the location equity subtraction under
6.17subdivision 1 may authorize new referendum authority up to the difference between
6.18$300 per adjusted pupil unit and the district's referendum authority. The board may
6.19authorize this levy for up to five years and may subsequently reauthorize that authority
6.20in increments of up to five years.
6.21EFFECTIVE DATE.This section is effective for revenue for fiscal year 2015
6.22and later.
