Minnesota SF 1367: Property tax special taxing districts creation of fire protection special taxing districts authorization; bond issue and tax levies authorization

Bill Text

1.1 A bill for an act​
1.2 relating to taxation; property; political subdivisions; authorizing the creation of​
1.3 fire protection special taxing districts; authorizing property tax levies and issuance​
1.4 of bonds; amending Minnesota Statutes 2020, section 275.066; proposing coding​
1.5 for new law as Minnesota Statutes, chapter 299O.​
1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.7 Section 1. Minnesota Statutes 2020, section 275.066, is amended to read:​
1.8 275.066 SPECIAL TAXING DISTRICTS; DEFINITION.​
1.9 For the purposes of property taxation and property tax state aids, the term "special taxing​
1.10 districts" includes the following entities:​
1.11 (1) watershed districts under chapter 103D;​
1.12 (2) sanitary districts under sections 442A.01 to 442A.29;​
1.13 (3) regional sanitary sewer districts under sections 115.61 to 115.67;​
1.14 (4) regional public library districts under section 134.201;​
1.15 (5) park districts under chapter 398;​
1.16 (6) regional railroad authorities under chapter 398A;​
1.17 (7) hospital districts under sections 447.31 to 447.38;​
1.18 (8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;​
1.19 (9) Duluth Transit Authority under sections 458A.21 to 458A.37;​
1.20 (10) regional development commissions under sections 462.381 to 462.398;​
1​Section 1.​
21-02451 as introduced​02/04/21 REVISOR MS/EH​
SENATE​
STATE OF MINNESOTA​
S.F. No. 1367​NINETY-SECOND SESSION​
(SENATE AUTHORS: COLEMAN and Nelson)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​544​02/25/2021​
Referred to Taxes​

2.1 (11) housing and redevelopment authorities under sections 469.001 to 469.047;​
2.2 (12) port authorities under sections 469.048 to 469.068;​
2.3 (13) economic development authorities under sections 469.090 to 469.1081;​
2.4 (14) Metropolitan Council under sections 473.123 to 473.549;​
2.5 (15) Metropolitan Airports Commission under sections 473.601 to 473.679;​
2.6 (16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;​
2.7 (17) Morrison County Rural Development Financing Authority under Laws 1982, chapter​
2.8 437, section 1;​
2.9 (18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;​
2.10 (19) East Lake County Medical Clinic District under Laws 1989, chapter 211, sections​
2.11 1 to 6;​
2.12 (20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 5,​
2.13 section 39;​
2.14 (21) Middle Mississippi River Watershed Management Organization under sections​
2.15 103B.211 and 103B.241;​
2.16 (22) emergency medical services special taxing districts under section 144F.01;​
2.17 (23) a county levying under the authority of section 103B.241, 103B.245, or 103B.251;​
2.18 (24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home​
2.19 under Laws 2003, First Special Session chapter 21, article 4, section 12;​
2.20 (25) an airport authority created under section 360.0426; and​
2.21 (26) fire protection special taxing districts under section 299O.01; and​
2.22 (27) any other political subdivision of the state of Minnesota, excluding counties, school​
2.23 districts, cities, and towns, that has the power to adopt and certify a property tax levy to the​
2.24 county auditor, as determined by the commissioner of revenue.​
2.25 EFFECTIVE DATE.This section is effective the day following final enactment.​
2.26 Sec. 2. [299O.01] FIRE PROTECTION SPECIAL TAXING DISTRICTS.​
2.27 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have​
2.28 the meanings given unless the context clearly indicates otherwise.​
2.29 (b) "City" means a statutory or home rule charter city.​
2​Sec. 2.​
21-02451 as introduced​02/04/21 REVISOR MS/EH​

3.1 (c) "Governing body" means for a city, the city council; for a county, the county board;​
3.2 and for a town, the board of supervisors.​
3.3 (d) "Political subdivision" means a county, city, or township organized to provide town​
3.4 government.​
3.5 Subd. 2.Authority to establish.(a) Two or more political subdivisions may establish,​
3.6 by resolution of their governing bodies, a special taxing district to provide fire protection​
3.7 or emergency medical services or both in the area of the district, comprising the jurisdiction​
3.8 of each of the political subdivisions forming the district. For a county that participates in​
3.9 establishing a district, the county's jurisdiction comprises the unorganized territory of the​
3.10 county that it designates in its resolution for inclusion in the district. The area of the special​
3.11 taxing district does not need to be contiguous or its boundaries continuous.​
3.12 (b) Before establishing a district under this section, the participating political subdivisions​
3.13 must enter an agreement that specifies how any liabilities, other than debt issued under​
3.14 subdivision 6, and assets of the district will be distributed if the district is dissolved. The​