Section 275.066 - SPECIAL TAXING DISTRICTS; DEFINITIONFor the purposes of property taxation and property tax state aids, the term "special taxing districts" includes the following entities:
(1) watershed districts under chapter 103D;(2) sanitary districts under sections 442A.01 to 442A.29;(3) regional sanitary sewer districts under sections 115.61 to 115.67;(4) regional public library districts under section 134.201;(5) park districts under chapter 398;(6) regional railroad authorities under chapter 398A;(7) hospital districts under sections 447.31 to 447.38;(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;(9) Duluth Transit Authority under sections 458A.21 to 458A.37;(10) regional development commissions under sections 462.381 to 462.398;(11) housing and redevelopment authorities under sections 469.001 to 469.047;(12) port authorities under sections 469.048 to 469.068;(13) economic development authorities under sections 469.090 to 469.1081;(14) Metropolitan Council under sections 473.123 to 473.549;(15) Metropolitan Airports Commission under sections 473.601 to 473.679;(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;(17) Morrison County Rural Development Financing Authority under Laws 1982, chapter 437, section 1;(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;(19) East Lake County Medical Clinic District under Laws 1989, chapter 211, sections 1 to 6;(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 5, section 39;(21) Middle Mississippi River Watershed Management Organization under sections 103B.211 and 103B.241;(22) fire protection and emergency medical services special taxing districts under section 144F.01;(23) a county levying under the authority of section 103B.241, 103B.245, or 103B.251;(24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home under Laws 2003, First Special Session chapter 21, article 4, section 12;(25) an airport authority created under section 360.0426; and(26) any other political subdivision of the state of Minnesota, excluding counties, school districts, cities, and towns, that has the power to adopt and certify a property tax levy to the county auditor, as determined by the commissioner of revenue.1994 c 416 art 1 s 28; 1995 c 186 s 54; 1995 c 236 s 2; 2000 c 490 art 5 s 17; 1Sp2001 c 5 art 3 s 50; 1Sp2003 c 21 art 4 s 7; 2008 c 154 art 2 s 18; 2009 c 86 art 1s 87; 2010 c 389 art 8 s 17; 2013 c 114 art 5 s 1; 2013 c 125 art 1 s 60
Amended by 2021SP1 Minn. Laws, ch. 14,s 6-13, eff. 7/2/2021.Amended by 2013 Minn. Laws, ch. 125,s 1-60, eff. 8/1/2013.Amended by 2013 Minn. Laws, ch. 114,s 5-1, eff. 8/1/2013.