144F.01 EMERGENCY MEDICAL SERVICES SPECIAL TAXING DISTRICTS.
Subdivision 1. Political subdivision defined.
In this section, "political subdivision" means a
county, a statutory or home rule charter city, or a township organized to provide town government.
Subd. 2. Who may establish.
Two or more political subdivisions, or parts of them, may
establish by resolution of their governing bodies a special taxing district for emergency medical
services. The participating territory of a participating political subdivision need not abut any other
participating territory to be in the special taxing district.
Subd. 3. Board.
The special taxing district under this section is governed by a board made
up initially of representatives of each participating political subdivision 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 participant's representative serves at the pleasure of that participant's
Subd. 4. Property tax levy authority.
The district's board may levy a tax on the taxable
real and personal property in the district. The ad valorem tax levy may not exceed 0.048 percent
of the taxable market value of the district or $400,000, whichever is less. The proceeds of the
levy must be used as provided in subdivision 5. The board shall certify the levy at the times as
provided under section
. The board shall provide the county with whatever information is
necessary to identify the property that is located within the district. If the boundaries include a
part of a parcel, the entire parcel shall be 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.
Subd. 5. Use of levy proceeds.
The proceeds of property taxes levied under this section must
be used to support the providing of out-of-hospital emergency medical services including, but not
limited to, first responder or rescue squads recognized by the district, ambulance services licensed
under chapter 144E and recognized by the district, medical control functions set out in chapter
144E, communications equipment and systems, and programs of regional emergency medical
services authorized by regional boards described in section
Subd. 6. Advisory committee.
A special taxing district board under this section must have
an advisory committee to advise the board on issues involving emergency medical services and
EMS communications. The committee's membership must be comprised of representatives of first
responders, ambulance services, ambulance medical directors, and EMS communication experts.
The advisory committee members serve at the pleasure of the appointing board.
Subd. 7. Powers.
(a) In addition to authority expressly granted in this section, a special
taxing district under this section may exercise any power that may be exercised by any of its
participating political subdivisions, except that the board may not incur debt. The special taxing
district may only use the power to do what is necessary or reasonable to support the services set
out in subdivision 5.
(b) Notwithstanding paragraph (a), the district may only levy the taxes authorized in this
Subd. 8. Additions and withdrawals.
(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.
(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 one year 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 taxes payable year following the notice
of the withdrawal, unless the board and the withdrawing member agree otherwise by action
of their governing bodies.
(c) Notwithstanding subdivision 2, if the district is comprised of only two political
subdivisions and one of the political subdivisions withdraws, the district can continue to exist.
Subd. 9. Dissolution.
If the special taxing 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 by law.
Subd. 10. Reports.
On or before March 15, 2005, and March 15, 2007, the special taxing
district shall submit a levy and expenditure report to the commissioner of revenue and to the
chairs of the house and senate committees with jurisdiction over taxes. Each report must include
the amount of the district's levies for taxes payable for each of the two previous years and its
actual expenditures of those revenues. Expenditures must be reported by general service category,
as listed in subdivision 5, and include a separate category for administrative expenses.
History: 1Sp2001 c 5 art 3 s 8; 2006 c 259 art 4 s 3
NOTE: This section, as added by Laws 2001, First Special Session chapter 5, article 3,
section 8, is effective for taxes levied in 2002, payable in 2003, through taxes levied in 2011,
payable in 2012. Laws 2001, First Special Session chapter 5, article 3, section 8, the effective
date, as amended by Laws 2005, chapter 151, article 3, section 19, and Laws 2006, chapter
259, article 4, section 20.