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Current as of January 01, 2025 | Updated by Findlaw Staff
For 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 undersections 442A.01to442A.29;
(3) regional sanitary sewer districts undersections 115.61to115.67;
(4) regional public library districts undersection 134.201;
(5) park districts under chapter 398;
(6) regional railroad authorities under chapter 398A;
(7) hospital districts undersections 447.31to447.38;
(8) St. Cloud Metropolitan Transit Commission undersections 458A.01to458A.15;
(9) Duluth Transit Authority undersections 458A.21to458A.37;
(10) regional development commissions undersections 462.381to462.398;
(11) housing and redevelopment authorities undersections 469.001to469.047;
(12) port authorities undersections 469.048to469.068;
(13) economic development authorities undersections 469.090to469.1081;
(14) Metropolitan Council undersections 473.123to473.549;
(15) Metropolitan Airports Commission undersections 473.601to473.679;
(16) Metropolitan Mosquito Control Commission undersections 473.701to473.716;
(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 undersections 103B.211and103B.241;
(22) fire protection and emergency medical services special taxing districts undersection 144F.01;
(23) a county levying under the authority ofsection 103B.241,103B.245, or103B.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 undersection 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.
Cite this article: FindLaw.com - Minnesota Statutes Property Taxes (Ch. 272-289) § 275.066. Special taxing districts; definition - last updated January 01, 2025 | https://codes.findlaw.com/mn/property-taxes-ch-272-289/mn-st-sect-275-066/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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