A county may provide fire protection to its unorganized territory and may levy taxes on the property in the unorganized territory for that purpose.
Under sections 365.15 to 365.18, and 365.20, a county board acts for its unorganized territory. The county board does not need to get authority from the electors of the territory to act. An act of a county board in providing fire protection and levying taxes for that protection in unorganized territory is as valid as a similar act of a town board acting on authority granted by its electors.
A county board may annually levy taxes on property located within the area of unorganized territory to which a first responder or fire protection association provides first responder services. By July 1 of the levy year, the association must certify to the county board the area of the unorganized township to which the association will provide first responder services during the following calendar year. The proceeds of the levy must be distributed to the association.
Official Publication of the State of Minnesota
Revisor of Statutes