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 442A.01 to 442A.29 ; (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 473.679 ; (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) fire protection and 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; (25) an airport authority created under section 360.0426 ; and (26) 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.
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