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S.F. No. 1918 - Authorizing Fire Protection Special Taxing Districts
Author: Senator Roger C. Chamberlain
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: March 19, 2018


Section 1 adds fire protection special taxing districts to the list of statutory special taxing districts.

Section 2 authorizes the creation of fire protection special taxing districts.

Subd. 2. Authority to establish. Two or more political subdivisions may establish, by resolution, a special taxing district for fire protection services. Before establishing the district, the participating political subdivisions must enter into an agreement that specifies how assets will be distributed if the district is dissolved, and how to apportion the district’s tax levy.

Subd. 3. Board. The district shall be governed by a board consisting of representatives of each participating political subdivision in the proportions set out in the district’s establishing resolution. Each representative must be an elected member of the governing body of the political subdivision he or she represents.

Subd. 4. Property tax levy. The board may levy a tax on property in the district and must certify its levy to the county. If the boundaries include part of a parcel, the entire parcel is included in the district. The county auditor much spread, collect, and distribute the proceeds of the tax at the same time and in the same manner as all other property taxes. The board may also apportion its levy under a formula based on population, number of service calls, cost of providing service, or other measures as approved by the governing bodies of each participating subdivision. 

Subd. 5. Use of levy proceeds. The proceeds of the tax levy must be used to provide fire protection or emergency medical services to the residents and property located within the district, and to pay any debt issued.

Subd. 6. Debt. The district may incur debt when necessary to accomplish its duties. The taxable market value of the entire district must be used to calculate the percent of estimate market value under current law.

Subd. 7. Powers. In addition to any authority granted in this section, the district may exercise any power that may be exercised by any of its participating political subdivisions that is necessary or reasonable to support its services.

Subd. 8. Additions and withdrawals. Additional political subdivisions may be added to the district as provided by the board and agreed to in a resolution of the governing body.  A political subdivision may withdraw from the district by providing two years' notice of its intent to withdraw. The taxable property of the withdrawing subdivision is in effect for the two taxes payable years following notice of withdrawal. Property subject to debt issued by the board remains subject to the debt levy until the outstanding debt has been paid.

Subd. 9. Dissolution. The district may be dissolved by resolution approved by majority vote of the board.

Effective Date. All sections are effective upon final enactment.

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