MN HF1176

City of Northfield may establish a special taxing district by resolution to provide fire protection and emergency medical services, with authority to add contiguous towns and cities by agreement.

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

Board may levy property taxes on real and personal property within the district or apportion levies among members using formulas such as population, service calls, or cost of service, with all proceeds used for fire protection and emergency medical services.

District may incur debt under Minnesota Statutes chapter 475 and may issue certificates of indebtedness or capital notes for equipment purchases, with calculations based on entire district taxable property and combined voter counts.

Political subdivisions may join the district with existing members' agreement or withdraw with two years' notice, remaining liable for tax levies for two years and any outstanding debt issued during their membership.