MN SF1679

Two or more school districts may enter into cooperation agreements to jointly operate and maintain an ice arena, sharing costs and levy authority

Cooperating districts must apportion qualifying costs and annual levy amounts as specified in their agreement and report the apportionment to the Department of Education

Independent school districts may levy for net operational costs of ice arenas, not exceeding the previous year's operating costs minus operating revenues

Districts operating ice arenas must demonstrate equal sports opportunities for male and female students, including access to prime practice time, team support, and junior varsity/younger level teams for girls' ice sports

Effective for taxes payable in 2026 and later