| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; local government aids; establishing fire protection and |
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| 3 | 3 | | 1.3 emergency medical services special taxing districts; providing fire protection and |
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| 4 | 4 | | 1.4 emergency medical services aid; appropriating money; proposing coding for new |
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| 5 | 5 | | 1.5 law in Minnesota Statutes, chapter 477A. |
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| 6 | 6 | | 1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 7 | 7 | | 1.7 Section 1. [477A.41] FIRE PROTECTION AND EMS SPECIAL TAXING DISTRICT |
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| 8 | 8 | | 1.8AID. |
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| 9 | 9 | | 1.9 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have |
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| 10 | 10 | | 1.10the meanings given. |
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| 11 | 11 | | 1.11 (b) "Commissioner" means the commissioner of revenue. |
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| 12 | 12 | | 1.12 (c) "Special taxing district" means a special taxing district that was established for the |
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| 13 | 13 | | 1.13purpose of providing fire or ambulance services, or both, and that was formed under any |
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| 14 | 14 | | 1.14of the following: |
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| 15 | 15 | | 1.15 (1) section 144F.01; |
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| 16 | 16 | | 1.16 (2) Laws 1987, chapter 402, section 2, as amended; |
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| 17 | 17 | | 1.17 (3) Laws 1993, chapter 375, article 5, section 39; or |
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| 18 | 18 | | 1.18 (4) Laws 2009, chapter 88, article 2, section 46, as amended. |
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| 19 | 19 | | 1.19 Subd. 2.Distribution.(a) A special taxing district's annual aid amount is equal to 50 |
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| 20 | 20 | | 1.20percent of the special taxing district's levy under section 275.07 certified for the previous |
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| 21 | 21 | | 1.21year. |
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| 22 | 22 | | 1Section 1. |
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| 23 | 23 | | 25-02367 as introduced01/27/25 REVISOR MS/AD |
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| 24 | 24 | | SENATE |
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| 25 | 25 | | STATE OF MINNESOTA |
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| 26 | 26 | | S.F. No. 1028NINETY-FOURTH SESSION |
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| 27 | 27 | | (SENATE AUTHORS: RARICK, Hauschild and Hoffman) |
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| 28 | 28 | | OFFICIAL STATUSD-PGDATE |
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| 29 | 29 | | Introduction and first reading02/06/2025 |
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| 30 | 30 | | Referred to Taxes 2.1 (b) If the sum of the aids payable to all eligible special taxing districts under this section |
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| 31 | 31 | | 2.2exceeds the limit under subdivision 4, the distribution to each special taxing district must |
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| 32 | 32 | | 2.3be reduced proportionally so that the total amount of aids distributed under this section does |
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| 33 | 33 | | 2.4not exceed the limit in subdivision 4. |
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| 34 | 34 | | 2.5 Subd. 3.Commissioner responsibilities; payment.(a) The commissioner must annually |
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| 35 | 35 | | 2.6calculate and certify the amount of aid payable to each special taxing district on or before |
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| 36 | 36 | | 2.7August 1 of the year preceding the aid distribution year. |
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| 37 | 37 | | 2.8 (b) The commissioner shall make the aid payments to affected taxing authorities on July |
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| 38 | 38 | | 2.920 annually. |
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| 39 | 39 | | 2.10 Subd. 4.Appropriation.$....... is annually appropriated from the general fund to the |
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| 40 | 40 | | 2.11commissioner of revenue to make payments under this section. |
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| 41 | 41 | | 2.12 EFFECTIVE DATE.This section is effective beginning with aids payable in 2026 and |
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| 42 | 42 | | 2.13thereafter. |
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| 43 | 43 | | 2Section 1. |
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| 44 | 44 | | 25-02367 as introduced01/27/25 REVISOR MS/AD |
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