1.1 	A bill for an act
1.2 	relating to local government; providing an alternative method for establishing 
1.3 	emergency medical services special taxing districts; increasing the levy authority; 
1.4 	removing the sunset;amending Minnesota Statutes 2004, section 144F.01, 
1.5 	subdivisions 2, 3, 4, 8; Laws 2001, First Special Session chapter 5, article 3, 
1.6 	section 8, as amended.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. Minnesota Statutes 2004, section 144F.01, subdivision 2, is amended to read:
1.9 		Subd. 2.Who may establish.  An emergency medical services special taxing district 
1.10 	may be established under either of the following procedures: (1) Two or more political 
1.11 	subdivisions, or parts of them, may establish by resolution of their governing bodies a 
1.12 	special taxing district for emergency medical services. The participating territory of 
1.13 	a participating political subdivision need not abut any other participating territory to be 
1.14 	in the special taxing district; or
1.15 	(2) the political subdivisions located wholly or partially within a primary service 
1.16 	area defined under section 144E.001, subdivision 10, and located wholly outside the 
1.17 	metropolitan area defined in section 473.121, may establish by resolution a special 
1.18 	taxing district for emergency medical services. If the governing bodies of the political 
1.19 	subdivisions constituting over 66 percent of the previous year's taxable market value of 
1.20 	real and personal property of the total primary service area establish a special taxing 
1.21 	district for emergency medical services under this clause, the property tax levy under 
1.22 	subdivision 4 shall be levied on all taxable real and personal property of all political 
1.23 	subdivisions in the entire primary service area. The participating territory of a participating 
1.24 	political subdivision need not abut any other participating territory to be in the special 
1.25 	taxing district.

2.1 	EFFECTIVE DATE. This section is effective for taxes levied in 2006, payable 
2.2 	in 2007, and thereafter.

2.3 	Sec. 2. Minnesota Statutes 2004, section 144F.01, subdivision 3, is amended to read:
2.4 		Subd. 3.Board. The special taxing district under this section is governed by a 
2.5 	board made up initially of representatives of each participating political subdivision in 
2.6 	the proportions set out in the establishing resolution, subject to change as provided in the 
2.7 	district's charter, if any, or in the district's bylaws. Political subdivisions that did not pass 
2.8 	a resolution, but are included in the special taxing district due to the 66 percent provision 
2.9 	under subdivision 2, clause (2), must have proportional representation on the board. Each 
2.10 	participant's representative serves at the pleasure of that participant's governing body.

2.11 	EFFECTIVE DATE. This section is effective for taxes levied in 2006, payable 
2.12 	in 2007, and thereafter.

2.13 	Sec. 3. Minnesota Statutes 2004, section 144F.01, subdivision 4, is amended to read:
2.14 		Subd. 4.Property tax levy authority. The district's board may levy a tax on 
2.15 	the taxable real and personal property in the district. The ad valorem tax levy may not 
2.16 	exceed 0.048 percent of the taxable market value of the district or ~~$250,000~~ $400,000, 
2.17 	whichever is less. The proceeds of the levy must be used as provided in subdivision 5. 
2.18 	The board shall certify the levy at the times as provided under section  275.07. The board 
2.19 	shall provide the county with whatever information is necessary to identify the property 
2.20 	that is located within the district. If the boundaries include a part of a parcel, the entire 
2.21 	parcel shall be included in the district. The county auditors must spread, collect, and 
2.22 	distribute the proceeds of the tax at the same time and in the same manner as provided by 
2.23 	law for all other property taxes. 

2.24 	EFFECTIVE DATE. This section is effective for taxes levied in 2006, payable 
2.25 	in 2007, and thereafter.

2.26 	Sec. 4. Minnesota Statutes 2004, section 144F.01, subdivision 8, is amended to read:
2.27 		Subd. 8.Additions and withdrawals. (a) Additional eligible political subdivisions 
2.28 	may be added to a special taxing district under this section as provided by the board of the 
2.29 	district and agreed to in a resolution of the governing body of the political subdivision 
2.30 	proposed to be added.
2.31 	(b) A political subdivision in a special taxing district established under subdivision 
2.32 	2, clause (1), may withdraw from a special taxing district under this section by resolution 
3.1 	of its governing body. The political subdivision must notify the board of the special taxing 
3.2 	district of the withdrawal by providing a copy of the resolution at least one year in advance 
3.3 	of the proposed withdrawal. The taxable property of the withdrawing member is subject 
3.4 	to the property tax levy under subdivision 4 for the taxes payable year following the 
3.5 	notice of the withdrawal, unless the board and the withdrawing member agree otherwise 
3.6 	by action of their governing bodies. A political subdivision included in a special taxing 
3.7 	district established under subdivision 2, clause (2), may not withdraw from that special 
3.8 	taxing district.
3.9 	(c) Notwithstanding subdivision 2, clause (1), if the district is comprised of only 
3.10 	two political subdivisions and one of the political subdivisions withdraws, the district 
3.11 	can continue to exist.

3.12 	EFFECTIVE DATE. This section is effective for taxes levied in 2006, payable 
3.13 	in 2007, and thereafter. 

3.14 	Sec. 5. Laws 2001, First Special Session chapter 5,  article 3, section 8, the effective 
3.15 	date, as amended by Laws 2005, chapter 151, article 3, section 19, is amended to read:
3.16 	
3.17 	EFFECTIVE DATE. This section is effective for taxes  levied in 2002, payable in 
3.18 	2003, ~~through taxes levied in   2009, payable in  2010~~ and thereafter.  

3.19 	EFFECTIVE DATE. This section is effective the day following final enactment.