HF 2120 Summary

• Amends Minnesota Statutes section 275.066 to add fire protection special taxing districts to the definition of special taxing districts for property taxation purposes.

• Authorizes two or more political subdivisions (counties, cities, or towns) to establish a fire protection special taxing district by resolution to provide fire protection or emergency medical services or both in their combined jurisdictions.

• Grants districts authority to levy property taxes on real and personal property within district boundaries, with proceeds used for fire protection, emergency medical services, and debt repayment, with county auditors collecting and distributing the revenue.

• Permits districts to incur debt under chapter 475 and issue certificates of indebtedness or capital notes under section 412.301 for capital equipment purchases.

• Allows political subdivisions to be added to districts by board approval and governing body resolution, or to withdraw with two years' notice, though withdrawing members remain liable for outstanding debt issued during their membership.