1.1 	A bill for an act
1.2 	relating to taxation; including certain watershed
1.3 	management organizations in definition of special
1.4 	taxing districts; amending Minnesota Statutes 2004,
1.5 	section 275.066.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 275.066, is
1.8 	amended to read:
1.9 	275.066 SPECIAL TAXING DISTRICTS; DEFINITION.
1.10 	For the purposes of property taxation and property tax
1.11 	state aids, the term "special taxing districts" includes the
1.12 	following entities:
1.13 	(1) watershed districts under chapter 103D;
1.14 	(2) sanitary districts under sections 115.18 to 115.37;
1.15 	(3) regional sanitary sewer districts under sections 115.61
1.16 	to 115.67;
1.17 	(4) regional public library districts under section
1.18 	134.201;
1.19 	(5) park districts under chapter 398;
1.20 	(6) regional railroad authorities under chapter 398A;
1.21 	(7) hospital districts under sections 447.31 to 447.38;
1.22 	(8) St. Cloud Metropolitan Transit Commission under
1.23 	sections 458A.01 to 458A.15;
1.24 	(9) Duluth Transit Authority under sections 458A.21 to
1.25 	458A.37;
2.1 	(10) regional development commissions under sections
2.2 	462.381 to 462.398;
2.3 	(11) housing and redevelopment authorities under sections
2.4 	469.001 to 469.047;
2.5 	(12) port authorities under sections 469.048 to 469.068;
2.6 	(13) economic development authorities under sections
2.7 	469.090 to 469.1081;
2.8 	(14) Metropolitan Council under sections 473.123 to
2.9 	473.549;
2.10 	(15) Metropolitan Airports Commission under sections
2.11 	473.601 to 473.680;
2.12 	(16) Metropolitan Mosquito Control Commission under
2.13 	sections 473.701 to 473.716;
2.14 	(17) Morrison County Rural Development Financing Authority
2.15 	under Laws 1982, chapter 437, section 1;
2.16 	(18) Croft Historical Park District under Laws 1984,
2.17 	chapter 502, article 13, section 6;
2.18 	(19) East Lake County Medical Clinic District under Laws
2.19 	1989, chapter 211, sections 1 to 6;
2.20 	(20) Floodwood Area Ambulance District under Laws 1993,
2.21 	chapter 375, article 5, section 39;
2.22 	(21) Middle Mississippi River, Marine on St. Croix, Lower
2.23 	St. Croix, and Middle St. Croix Watershed Management
2.24 	Organization Organizations under sections 103B.211 and 103B.241;
2.25 	(22) emergency medical services special taxing districts
2.26 	under section 144F.01;
2.27 	(23) a county levying under the authority of section
2.28 	103B.241, 103B.245, or 103B.251;
2.29 	(24) Southern St. Louis County Special Taxing District;
2.30 	Chris Jensen Nursing Home under Laws 2003, First Special Session
2.31 	chapter 21, article 4, section 12; and
2.32 	(25) any other political subdivision of the state of
2.33 	Minnesota, excluding counties, school districts, cities, and
2.34 	towns, that has the power to adopt and certify a property tax
2.35 	levy to the county auditor, as determined by the commissioner of
2.36 	revenue.

3.1 	EFFECTIVE DATE. This section is effective for taxes
3.2 	levied in 2005, payable in 2006, and thereafter.