MN SF3843

District boards must annually present a work plan alongside budgets and may adopt and certify their own levies under section 103C.332 instead of relying solely on county commissioners.

Creates new statutory framework for district operations fund (supporting administrative costs and common benefit programs) and optional soil and water management fund (supporting special projects and grant matching).

Authorizes districts to establish soil and water management areas within their territory by board order after public notice and hearing, with specific procedures for setting charges and duration limits.

Sets maximum authorized tax levy at 0.048 percent of taxable market value or $1,000,000, whichever is less, with levy certification to county auditors by September 15 annually.

Allows charges for soil and water conservation district programs to be billed and collected by the district or counties, with unpaid charges becoming part of tax rolls and subject to real property tax collection procedures and penalties.