HF 3701

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/13/2024 03:51pm

A bill for an act
relating to taxation; property; authorizing levy authority for Anoka County Soil
and Water Conservation District; authorizing Anoka County Soil and Water
Conservation District to establish natural resource stewardship areas; amending
Minnesota Statutes 2022, sections 275.066; 444.075, by adding a subdivision;
proposing coding for new law in Minnesota Statutes, chapter 103C.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [103C.701] ANOKA COUNTY SOIL AND WATER CONSERVATION
DISTRICT; LEVY AUTHORITY.
new text end

new text begin Subdivision 1. new text end

new text begin Authorization. new text end

new text begin The soil and water conservation district located in Anoka
County is deemed a special taxing district under section 275.066 and may adopt and certify
a property tax levy as provided in this section.
new text end

new text begin Subd. 2. new text end

new text begin Tax levy. new text end

new text begin The district board may levy a tax on all taxable property in the district.
The tax levy may not exceed 0.004 percent of the estimated market value of the district, or
$2,000,000, whichever is greater. The amount raised must be spent by the district board as
provided under this chapter or for any other purpose authorized by law.
new text end

new text begin Subd. 3. new text end

new text begin Public hearing. new text end

new text begin (a) Before adopting the tax levy, the district board must hold
a public hearing on the proposed levy after determining the total amount necessary to be
raised from the levy to meet the needs of the district.
new text end

new text begin (b) The district board must publish notice of the hearing, including a summary of the
proposed tax levy, in at least one newspaper of general circulation in the county. The notice
and summary must be published once each week for two successive weeks before the
hearing. The last notice must be at least two days before the hearing.
new text end

new text begin Subd. 4. new text end

new text begin Budget adoption. new text end

new text begin On or before September 15 each year, the district board, by
majority vote of its members, may adopt a tax levy for the following year. After adoption
of the tax levy, and no later than September 30, the district board must certify to the county
auditor the total tax levy authorized under subdivision 2. The tax must be collected and
distributed to the district board as prescribed in chapter 276.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with property taxes payable
in 2025.
new text end

Sec. 2.

new text begin [103C.705] NATURAL RESOURCE STEWARDSHIP AREAS.
new text end

new text begin Subdivision 1. new text end

new text begin Authorization. new text end

new text begin The soil and water conservation district in Anoka County
may establish, as defined in the district's comprehensive plan, a natural resources stewardship
area or areas within its territory for collecting revenues through charges and paying the
costs of programs and projects that are consistent with the district's comprehensive plan and
authorized under section 103B.201, 103B.255, 103B.3369, 103B.801, 103C.331, 103C.501,
or 103C.601.
new text end

new text begin Subd. 2. new text end

new text begin Procedure. new text end

new text begin (a) The soil and water conservation district in Anoka County may
establish a natural resources stewardship area only by order of the district board after public
notice and hearings.
new text end

new text begin (b) The proposed order must describe:
new text end

new text begin (1) the geographical area to be included in the natural resources stewardship area;
new text end

new text begin (2) the purpose of the natural resources stewardship area;
new text end

new text begin (3) the budgeting process, including public notice and hearing, that will be used to set
the amount of the necessary charges each year;
new text end

new text begin (4) the methods used to determine charges; and
new text end

new text begin (5) the length of time the natural resources stewardship area will remain in force.
new text end

new text begin (c) After adoption, the order must be filed with the county auditor and county recorder.
new text end

new text begin (d) The natural resources stewardship area may be dissolved by the procedure prescribed
for establishing the natural resources stewardship area.
new text end

new text begin Subd. 3. new text end

new text begin Notification. new text end

new text begin The board of the soil and water conservation district in Anoka
County must provide notice to the towns, cities, and counties in the natural resources
stewardship area before any hearing to discuss projects and programs in the natural resources
stewardship area. The notice must occur at least ten days before the hearing. The district
board must allow the towns, cities, and counties to submit to the district board any concerns
and other feedback relating to implementing the programs or projects.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for areas established in 2025 and
thereafter.
new text end

Sec. 3.

Minnesota Statutes 2022, section 275.066, is amended to read:

275.066 SPECIAL TAXING DISTRICTS; DEFINITION.

For the purposes of property taxation and property tax state aids, the term "special taxing
districts" includes the following entities:

(1) watershed districts under chapter 103D;

(2) sanitary districts under sections 442A.01 to 442A.29;

(3) regional sanitary sewer districts under sections 115.61 to 115.67;

(4) regional public library districts under section 134.201;

(5) park districts under chapter 398;

(6) regional railroad authorities under chapter 398A;

(7) hospital districts under sections 447.31 to 447.38;

(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;

(9) Duluth Transit Authority under sections 458A.21 to 458A.37;

(10) regional development commissions under sections 462.381 to 462.398;

(11) housing and redevelopment authorities under sections 469.001 to 469.047;

(12) port authorities under sections 469.048 to 469.068;

(13) economic development authorities under sections 469.090 to 469.1081;

(14) Metropolitan Council under sections 473.123 to 473.549;

(15) Metropolitan Airports Commission under sections 473.601 to 473.679;

(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;

(17) Morrison County Rural Development Financing Authority under Laws 1982, chapter
437, section 1;

(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;

(19) East Lake County Medical Clinic District under Laws 1989, chapter 211, sections
1 to 6;

(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 5,
section 39;

(21) Middle Mississippi River Watershed Management Organization under sections
103B.211 and 103B.241;

(22) fire protection and emergency medical services special taxing districts under section
144F.01;

(23) a county levying under the authority of section 103B.241, 103B.245, or 103B.251;

(24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home
under Laws 2003, First Special Session chapter 21, article 4, section 12;

(25) an airport authority created under section 360.0426; deleted text begin and
deleted text end

new text begin (26) Anoka County Soil and Water Conservation District under section 103C.701; and
new text end

deleted text begin (26) deleted text end new text begin (27) new text end any other political subdivision of the state of Minnesota, excluding counties,
school districts, cities, and towns, that has the power to adopt and certify a property tax levy
to the county auditor, as determined by the commissioner of revenue.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with property taxes payable
in 2025.
new text end

Sec. 4.

Minnesota Statutes 2022, section 444.075, is amended by adding a subdivision to
read:

new text begin Subd. 2b. new text end

new text begin Collection of charges by soil and water conservation districts. new text end

new text begin (a) With
respect to the soil and water conservation district in Anoka County, charges established
under section 103C.705 for funding projects authorized under section 103B.201, 103B.255,
103B.3369, 103B.801, 103C.331, 103C.501, or 103C.601 may be billed and collected in a
manner the district determines, including certification to Anoka County for collection by
the county. Anoka County may bill and collect the charges in a manner the county board
determines or as described in paragraph (b).
new text end

new text begin (b) On or before October 15 each year, the district or county board may certify to the
county auditor all unpaid outstanding charges and a description of the lands against which
the charges arose. The county auditor must extend the charges with interest not to exceed
the interest rate provided in section 279.03, subdivision 1a, upon the tax rolls of the county
for the taxes of the year in which the charge is filed. For each year ending October 15, the
charge with interest must be carried into the tax becoming due and payable in the following
calendar year and must be enforced and collected in the manner provided for enforcing and
collecting real property taxes. The charges, if not paid, become delinquent and subject to
the same penalties and the same rate of interest as real property taxes.
new text end

new text begin (c) Any individual may appeal the charges under section 103C.635.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for charges billed in 2025 and thereafter.
new text end