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Minnesota Statutes 2000, 275.065 Page 3 of 14 (ii) the tax change due to spending factors, defined as the proposed tax minus the constant spending tax amount; (iii) the tax change due to other factors, defined as the constant spending tax amount minus the actual current year tax; and (iv) the proposed tax amount. In the case of a town or the state determined school tax, the final tax shall also be its proposed tax unless the town changes its levy at a special town meeting under section 365.52. If a school district has certified under section 126C.17, subdivision 9, that a referendum will be held in the school district at the November general election, the county auditor must note next to the school district's proposed amount that a referendum is pending and that, if approved by the voters, the tax amount may be higher than shown on the notice. In the case of the city of Minneapolis, the levy for the Minneapolis library board and the levy for Minneapolis park and recreation shall be listed separately from the remaining amount of the city's levy. In the case of a parcel where tax increment or the fiscal disparities areawide tax under chapter 276A or 473F applies, the proposed tax levy on the captured value or the proposed tax levy on the tax capacity subject to the areawide tax must each be stated separately and not included in the sum of the special taxing districts; and (3) the increase or decrease between the total taxes payable in the current year and the total proposed taxes, expressed as a percentage. For purposes of this section, the amount of the tax on homesteads qualifying under the senior citizens' property tax deferral program under chapter 290B is the total amount of property tax before subtraction of the deferred property tax amount. (e) The notice must clearly state that the proposed or final taxes do not include the following: (1) special assessments; (2) levies approved by the voters after the date the proposed taxes are certified, including bond referenda, school district levy referenda, and levy limit increase referenda; (3) amounts necessary to pay cleanup or other costs due to a natural disaster occurring after the date the proposed taxes are certified; (4) amounts necessary to pay tort judgments against the taxing authority that become final after the date the proposed taxes are certified; and (5) the contamination tax imposed on properties which received market value reductions for contamination. (f) Except as provided in subdivision 7, failure of the county auditor to prepare or the county treasurer to deliver the http://www.revisor.leg.state.mn.us/stats/275/065.html 7/25/01