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SF 4182

as introduced - 91st Legislature (2019 - 2020) Posted on 03/10/2020 09:05am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; property and local; authorizing the creation of a fire and
ambulance special taxing district.

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

Section 1. new text beginOLIVIA FIRE AND AMBULANCE SPECIAL TAXING DISTRICT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have
the meanings given unless the context requires otherwise.
new text end

new text begin (b) "City" means a statutory or home rule charter city.
new text end

new text begin (c) "District" means a special taxing district established under subdivision 2.
new text end

new text begin (d) "Governing body" means for a city, its city council; for a county, its county board;
and for a town, the board of supervisors.
new text end

new text begin (e) "Member" means a political subdivision that has established a district under
subdivision 2, entered into an agreement under subdivision 2, or joined a district under
subdivision 8.
new text end

new text begin (f) "Political subdivision" means a county, a city, or a township organized to provide
town government.
new text end

new text begin Subd. 2. new text end

new text begin Authority to establish. new text end

new text begin (a) The city of Olivia, by resolution of its governing
body, may establish the Olivia Fire and Ambulance Special Taxing District to provide fire
protection, emergency medical services, or both in the area of the district comprising the
jurisdiction of the city and any additional political subdivision added to the district under
paragraph (b) or subdivision 8.
new text end

new text begin (b) Any contiguous town or city may join the district with the agreement of the towns
and cities that comprise the district at the time of its application to join. All participating
political subdivisions must enter into an agreement that specifies how any liabilities, other
than debt issued under subdivision 6, and assets of the district will be distributed if the
district is dissolved. The agreement may also include other terms, including a method for
apportioning the levy of the district under subdivision 4, paragraph (b), among members of
the district, as the members determine appropriate. The agreement may be later amended
by agreement of each of the political subdivisions participating in the district.
new text end

new text begin Subd. 3. new text end

new text begin Board. new text end

new text begin The special taxing district established under this section is governed
by a board made up initially of representatives of each participating member in the
proportions set out in the establishing resolution, subject to change as provided in the district's
charter, if any, or in the district's bylaws. Each member's representative must be an elected
member of the governing body of the political subdivision and serve at the pleasure of that
participant's governing body.
new text end

new text begin Subd. 4. new text end

new text begin Property tax levy. new text end

new text begin (a) The board may levy a tax on the taxable real and personal
property in the district. The proceeds of the levy must be used as provided in subdivision
5. The board must certify the levy at the times provided under Minnesota Statutes, section
275.07. The board must provide the county with information necessary to identify the
property that is located within the district. If the boundaries include a part of a parcel, the
entire parcel is included in the district. The county auditors must spread, collect, and distribute
the proceeds of the tax at the same time and in the same manner as provided by law for all
other property taxes.
new text end

new text begin (b) As an alternative to paragraph (a), the board may apportion its levy among the
members of the district under a formula or method, such as population, number of service
calls, cost of providing service, the market value of improvements, or other measure or
measures, that was approved by the governing body of each of the political subdivisions
that is a member of the district. The amount of the levy allocated to each political subdivision
must be added to that political subdivision's levy and spread at the same time and in the
same manner as provided by law for other taxes. The proceeds of the levy must be collected
and remitted to the district and used as provided in subdivision 5.
new text end

new text begin Subd. 5. new text end

new text begin Use of levy proceeds. new text end

new text begin The proceeds of property taxes levied under this section
must be used to provide fire protection or emergency medical services to residents of the
district and property located in the district, as well as to pay debt issued under subdivision
6. Services may be provided by employees of the district or by contracting for services
provided by other governmental or private entities.
new text end

new text begin Subd. 6. new text end

new text begin Debt. new text end

new text begin (a) The district may incur debt under Minnesota Statutes, chapter 475,
when the board of the district determines doing so is necessary to accomplish its duties.
new text end

new text begin (b) In addition, the board of the district may issue certificates of indebtedness or capital
notes under Minnesota Statutes, section 412.301, to purchase capital equipment. In applying
Minnesota Statutes, section 412.301, paragraph (e), to the district the following rules apply:
new text end

new text begin (1) the taxable property of the entire district must be used to calculate the percent of
estimated market value; and
new text end

new text begin (2) "the number of voters at the last municipal election" means the sum of the number
of voters at the last municipal election for each of the cities that is a member of the district
plus the number of registered voters in each town that is a participating member of the
district.
new text end

new text begin Subd. 7. new text end

new text begin Powers. new text end

new text begin (a) In addition to authority granted in this section, a special taxing
district may exercise any power that may be exercised by any of its participating political
subdivisions and that is necessary or reasonable to support the services set out in subdivision
5. The district may only levy the taxes authorized in subdivision 4. These powers include,
without limitation, the authority to participate in state programs and to enforce or carry out
state laws related to fire protection or emergency medical services, including programs
providing state aid, reimbursement or funding of employee benefits, and authorizing local
enforcement of state standards. These standards include but are not limited to fire protection
related programs and political subdivision powers or responsibilities under Minnesota
Statutes, chapters 299A and 424A; sections 6.495, 69.011, and 353.64; and any administrative
rules related to the fire code.
new text end

new text begin (b) To the extent that the district's authority under this subdivision overlaps or conflicts
with the authority of the participating political subdivision, the agreement under subdivision
2, paragraph (b), must provide for allocation of those powers or responsibilities between
the participating political subdivisions and the district and may provide for resolution of
conflicts in the exercise of those powers.
new text end

new text begin Subd. 8. new text end

new text begin Additions and withdrawals. new text end

new text begin (a) Additional eligible political subdivisions may
be added to a special taxing district under this section as provided by the board of the district
and agreed to in a resolution of the governing body of the political subdivision proposed to
be added.
new text end

new text begin (b) A political subdivision may withdraw from a special taxing district under this section
by resolution of its governing body. The political subdivision must notify the board of the
special taxing district of the withdrawal by providing a copy of the resolution at least two
years in advance of the proposed withdrawal. The taxable property of the withdrawing
member is subject to the property tax levy under subdivision 4 for the two taxes payable
years following the notice of the withdrawal, unless the board and the withdrawing member
agree otherwise by a resolution adopted by each of their governing bodies. If a member
withdraws from a district for which debt was issued under subdivision 6 when the political
subdivision was a participating member of the district and which is outstanding when the
member withdraws from the district, the taxable property of the withdrawing member
remains subject to the district debt levy until that outstanding debt has been paid or defeased.
If the district's property levy to repay the debt was apportioned among the political
subdivisions under an alternative formula or method under subdivision 4, paragraph (b),
the withdrawing political subdivision is subject to the same percentage of the debt levy as
applied in the taxes payable year immediately before its withdrawal from the district.
new text end

new text begin Subd. 9. new text end

new text begin Dissolution. new text end

new text begin The district may be dissolved by resolution approved by majority
vote of the board. If the district is dissolved, the assets and liabilities may be assigned to a
successor entity, if any, or otherwise disposed of for public purposes as provided in the
agreement adopted under subdivision 2, paragraph (b), or otherwise agreed to by the
participating political subdivisions. A district may not be dissolved until all debt issued
under subdivision 6 has been paid or defeased.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end