2001 Minnesota Statutes

     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; and 

    (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. 

    HIST: 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 

*   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.