MN HF3387

Requires soil and water conservation district supervisors to be elected by supervisor districts (rather than at-large) when districts exercise levy authority under new section 103C.332.

Modifies district budget requirements to include a work plan and projected outcomes, and allows districts to adopt their own levy authority instead of relying solely on county levy procedures.

Grants soil and water conservation districts authority to levy an ad valorem tax not exceeding 0.048 percent of taxable market value or $1,000,000, whichever is less, for a clean water matching fund.

Authorizes districts to establish soil and water management areas within their territory for collecting revenues and implementing programs and projects, subject to public notice and hearing requirements and restrictions on overlapping with watershed districts or management organizations.

Adds soil and water conservation districts to the definition of "special taxing districts" under Minnesota property tax law for purposes of taxation and state aids.