Tax Base Impact Statement.
It is the
policy of the city of Duluth that protecting and expanding the property
tax base are important factors to be considered when the city enters
into any transaction, or makes a policy decision. Both the public
and the elected officials should be informed of the effect a transaction
or decision has on the property tax base. Therefore, this article
is enacted for the purpose of providing a process by which the public
and the elected officials are informed of the effect their decisions
may have on the tax base of Duluth, and on the property tax revenues
of this Article:
base means the property, and the valuation of it, that is subject,
under the law, to ad valorem taxes, any part of which tax, when
collected, may be part of the city of Duluth's revenues;
Tax base impact worksheet means the form document, developed by the
finance department and approved by resolution of the council, which
records the relevant values and factors of a proposal;
Tax base impact summary means a short statement approved by the mayor
or city attorney that appears at the beginning of the statement of
purpose of any proposal to which this Article applies;
Tax base impact statement is a report that analyzes the information
on the tax base impact worksheet, includes different and more detailed
information, and states a conclusion as to the proposal's expected
impact on the property tax base during each of the first 25 years
following adoption or approval of the proposal;
Proposal means any ordinance or resolution, filed with the city clerk,
or communicated to the city council, Duluth planning commission or
DEDA, or any report or other written communication from the mayor,
administrative assistant or other officer of the executive branch
of city government, or of any city board or commission, which ordinance,
resolution or written communication would allow, require, or recommend
any of the following:
A transfer of any interest in real property, except an easement;
A change in the tax classification of any property;
The erection or demolition of any building covering an area of land
greater than 1,100 square feet;
A change or objection to change in the classification of tax forfeit
The granting or recommendation of a loan, grant, business subsidy
as defined in Minnesota Statutes Section 116J.993, et. seq., or its
successor, tax abatement, tax assessment agreement;
A lease or land use license for a period longer than one year;
A special use permit or variance from zoning;
The acceptance by the city of a gift or other conveyance of real property
or any interest therein;
The vacation of any easement;
other action or transaction that will affect the property tax base.
The term "proposal" does not include a transfer of property from one
unit of government to another, nor an improvement completely paid
for by one or more government units, located upon land owned by a
government unit, and intended for public use or exclusively use for
Tax base impact worksheet required.
any proposal is filed with the city clerk or presented to the city
council, Duluth planning commission or DEDA, the proposer must cause
to be accurately completed a tax base impact worksheet pertaining
to the proposal. The completed worksheet shall be filed with the clerk
as a public document, and shall be presented with any proposal that
is not an ordinance or resolution, or with any proposal that requires
a tax base impact statement.
Tax base impact summary required.
which is a resolution or ordinance that is presented to the city council,
Duluth planning commission, or DEDA must include a tax base impact
summary in its statement of purpose.
Tax base impact statement required.
of the following proposals shall prepare a complete and accurate tax
base impact statement, file it with the clerk as a public document
and present it to the city council, Duluth planning commission or
DEDA at the same time the proposal is presented:
A proposal that involves more than 15 acres;
A proposal that involves real property of fair market value, as shown
on the records of the city assessor, in excess of $850,000, or that
will involve construction, financed in any part with public money
or business subsidy, of improvements, which construction will cost
at least $1 million;
A proposal that involves rezoning an area greater than 10,000 square
A proposal for which a tax base impact statement is requested by the
mayor, city council or Duluth planning commission.
Planning commission report required.
Duluth planning commission takes any action on a proposal, it shall
include in its written report, or record of proceedings, or action,
a tax base impact summary, and a description of what information formed
the basis of the summary. The summary does not require approval by
the mayor or city attorney.