S.F. No. 4184 Summary

• Authorizes the city of Virginia to establish a special taxing district to provide fire protection and emergency medical services to the city and any additional contiguous political subdivisions that agree to join.

• The district is governed by a board consisting of elected representatives from each participating political subdivision, with proportions set by the establishing resolution.

• The district board may levy property taxes on real and personal property within the district or apportion levies among member subdivisions using formulas such as population, service calls, or cost of service.

• The district may incur debt under Minnesota Statutes chapter 475 and may issue certificates of indebtedness or capital notes to purchase capital equipment, with specific calculation rules for the taxable property and voter counts.

• Political subdivisions may join the district with agreement of existing members and may withdraw with two years' notice, but remain subject to property tax levies and outstanding debt obligations after withdrawal.