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Management Report and Recommendations 12/31/1991
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Management Report and Recommendations 12/31/1991
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Management Report and Recommendations
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12/31/1991
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VOW <br />YEAR & <br />STATUTE <br />REFERENCE <br />CITY OF LINO LAKES. MINNESOTA <br />STATE LEGISLATIVE ACTION <br />Appendix A <br />Page 7 of 12 <br />INITIAL YEAR <br />ESTIMATED <br />IMPACT <br />1991 <br />_ MS 270.12 <br />Subd. 2 <br />#18 Establish methodology used in preparing assessments <br />/sales ratio studies requiring them to be consistent with the <br />most recent Standard on Assessment /Sales Ratio Studies <br />published by the Assessment Standards Committee of the <br />International Association of Assessment Officers. <br />The assessment/sales <br />ratio factor of the <br />local government aid <br />formula affected a <br />variety of Cities in <br />1990. This current <br />change in <br />methodology should <br />be reviewed and <br />challenged by Cities <br />if they believe the <br />methodology results <br />in a higher <br />adjustment to market <br />values within the <br />City which directly <br />impacts tax capacity. <br />Recent state <br />legislative actions <br />have targeted aid <br />reductions to Cities <br />with high tax <br />capacity. <br />1991 #17 1991 LGA initially frozen at 1990 levels, then in <br />MS 477A.0132 subsequent actions, aid was cut. The 1991 reduction equals <br />Subd. 1 & 2 2.052% of the City's Revenue Base. This aid cut will first <br />reduce LGA. If the City's LGA is insufficient, then the cut <br />will affect Equalization Aid, HACA and Disparity Reduction <br />Aid, in that order. Aid cut not replaced by levy authority. <br />Statewide reduction <br />in funding to cities <br />$20.5 million. City <br />of Lino Lakes <br />reduction $39,000. <br />1991 HF 47 #16 State Aid road allotments were reduced to Cities. <br />Statewide reduction <br />$3.8 million. City of <br />Lino Lakes reduction <br />$15,100. <br />Prepared by Tautges, Redpath & Co., Ltd. <br />April 30, 1992 <br />
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