MN SF4285

Authorizes the city of Long Lake to establish a special taxing district to provide fire protection and emergency medical services by resolution of its city council.

Allows contiguous towns or cities to join the district with agreement of existing members; all participating political subdivisions must enter into an agreement specifying how assets and liabilities would be distributed if the district dissolves.

District is governed by a board composed of elected representatives from each participating member, with board authority to levy property taxes on real and personal property and apportion levies among members using methods such as population, service calls, or cost of service.

Board may incur debt under Minnesota Statutes chapter 475 and issue certificates of indebtedness or capital notes to purchase capital equipment, with the entire district's taxable property used to calculate debt capacity.

Political subdivisions may withdraw with two years' notice and remain subject to property tax levies for two years following withdrawal; any outstanding district debt remains the responsibility of withdrawing members until paid or defeased.