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
115.18 to
115.37;
(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
473.680;
(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) 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; and
(25) 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.
History: 1994 c 416 art 1 s 28; 1995 c 186 s 54; 1995 c 236 s 2; 2000 c 490 art 5 s 17;
1Sp2001 c 5 art 3 s 50; 1Sp2003 c 21 art 4 s 7
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 levied
in 2007, payable in 2008. Laws 2001, First Special Session chapter 5, article 3, section 50, the
effective date.