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<br />Minnesota Statutes 2000, 275.065 <br /> <br />metropolitan agencies. <br /> <br />(c) The initial hearing must be held <br />scheduled on a day other than Saturday. <br />be held on a Sunday. <br /> <br />after 5:00 p.m. if <br />No initial hearing may <br /> <br />(d) At the initial hearing under this subdivision, the <br />percentage increase in property taxes proposed by the taxing <br />_authority, if any, and the specific purposes for which property <br />tax revenues are being increased must be discussed. During the <br />discussion, the governing body shall hear comments regarding a <br />proposed increase and explain the reasons for the proposed <br />increase. The public shall be allowed to speak and to ask <br />questions. At the public hearing, the school district must also <br />provide and discuss information on the distribution of its <br />revenues by revenue source, and the distribution of its spending <br />by program area. <br /> <br />(e) If the initial hearing is not completed on its <br />scheduled date, the taxing authority must announce, prior to <br />adjournment of the hearing, the date, time, and place for the <br />continuation of the hearing. The continuation hearing must be <br />held at least five business days but no more than 14 business <br />days after the initial hearing. A continuation hearing may not <br />be held later than December 20 except as provided in paragraphs <br />(f) and (g). A continuation hearing must be held after 5:00 <br />p.m. if scheduled on a day other than Saturday. No continuation <br />hearing may be held on a Sunday. <br /> <br />(f) The governing body of a county shall hold its initial <br />hearing on the first Thursday in December each year, and may <br />hold additional initial hearings on other dates before December <br />20 if necessary for the convenience of county residents. If the <br />county needs a continuation of its hearing, the continuation <br />hearing shall be held on the third Tuesday in December. If the <br />third Tuesday in December falls on December 21, the county's <br />continuation hearing shall be held on Monday, December 20. <br /> <br />(g) The metropolitan special taxing districts shall hold a <br />joint initial public hearing on the first Wednesday of <br />December. A continuation hearing, if necessary, shall be held <br />on the second Wednesday of December even if that second <br />Wednesday is after December 10. <br /> <br />(h) The county auditor shall provide for the coordination <br />of initial and continuation hearing dates for all school <br />districts and cities within the county to prevent conflicts <br />under clauses (i) and (j). <br /> <br />(i) By August 10, each school board and the board of the <br />regional library district shall certify to the county auditors <br />of the counties in which the school district or regional library <br />district is located the dates on which it elects to hold its <br />initial hearing and any continuation hearing. If a school board <br />or regional library district does not certify these dates by <br />August 10, the auditor will assign the initial and continuation <br />hearing dates. The dates elected or assigned must not conflict <br />with the initial and continuation hearing dates of the county or <br />the metropolitan special taxing districts. <br /> <br />http://www.revisor.leg.state.mn.us/stats/2 7 5/065 .html <br /> <br />Page 10 of 14 <br /> <br />7/25/01 <br />