MN SF2635

Designates soil and water conservation districts in Carlton County and Pine County as special taxing districts with authority to levy property taxes.

Authorizes tax levy on all taxable property in the districts at a rate not exceeding 0.048 percent of estimated market value or $1,000,000, whichever is less.

Requires district board to hold a public hearing before adopting the tax levy, with notice published once weekly for two successive weeks prior to hearing and at least two days before the hearing date.

District board must adopt the tax levy by September 15 each year and certify the total amount to the county auditor by September 30 for collection under Minnesota Statutes chapter 276.

Tax levy authorization applies only for taxes payable in 2024, 2025, and 2026, expiring thereafter.