S.F. No. 4182 Summary

• City of Olivia may establish a special taxing district by resolution to provide fire protection and emergency medical services within its jurisdiction and any contiguous towns or cities that join with consent.

• District governed by a board composed of elected representatives from each participating political subdivision, with representation proportions set in the establishing resolution.

• Board may levy property taxes on taxable real and personal property in the district, with proceeds used for fire protection, emergency medical services, and debt repayment; alternatively, board may apportion levy among members using formulas such as population, service calls, or cost of service.

• District may incur debt under Minnesota Statutes chapter 475 and issue certificates of indebtedness or capital notes under section 412.301 for capital equipment purchases.

• Political subdivisions may join the district with board and member approval, and may withdraw by resolution with two years' notice, remaining subject to property tax levy for two years and to any outstanding district debt until paid or defeased.