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;
(4) regional public library districts under section 134.201;
(5) park districts under chapter 398;
(6) regional railroad authorities under chapter 398A;
(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;
(22) emergency medical services special taxing districts under section 144F.01;
(24) 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.
* NOTE: The amendment to clause (22) by Laws 2001, First *Special Session chapter 5, article 3, section 50, is effective *for taxes levied in 2002, payable in 2003, through taxes taxes *levied in 2007, payable in 2008. Laws 2001, First Special *Session chapter 5, article 3, section 50, the effective date.
Official Publication of the State of Minnesota
Revisor of Statutes