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144F.01 FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES SPECIAL TAXING <br />DISTRICTS. <br />Subdivision 1.Definitions.For purposes of this section, the following terms have the meanings given. <br />(a) "Political subdivision" means a county, a statutory or home rule charter city, or a township organized <br />to provide town government. <br />(b) "Governing body" means a city council for a city, a county board for a county, and a board of <br />supervisors for a town. <br />(c) "Emergency medical services" means supporting the providing of out-of-hospital emergency medical <br />services including but not limited to first responder or rescue squads recognized by the district, ambulance <br />services licensed under chapter 144E and recognized by the district, medical control functions set out in <br />chapter 144E, communications equipment and systems, and programs of regional emergency medical services <br />authorized by regional boards described in section 144E.52. <br />Subd. 2.Authority to establish.(a) Two or more political subdivisions may establish, by resolution of <br />their governing bodies, a special taxing district to provide fire protection or emergency medical services, or <br />both, in the area of the district, comprising the jurisdiction of each of the political subdivisions forming the <br />district. For a county that participates in establishing a district, the county's jurisdiction comprises the <br />unorganized territory of the county that it designated in its resolution for inclusion in the district. The area <br />of the special taxing district need not be contiguous or its boundaries continuous. <br />(b) Before establishing a district under this section, the participating political subdivisions must enter <br />into an agreement that specifies how any liabilities, other than debt issued under subdivision 6, and assets <br />of the district will be distributed if the district is dissolved. The agreement may also include other terms, <br />including a method for apportioning the levy of the district among participating political subdivisions under <br />subdivision 4, paragraph (b), as the political subdivisions determine appropriate. The agreement must be <br />adopted no later than upon passage of the resolution establishing the district under paragraph (a), but may <br />be later amended by agreement of each of the political subdivisions participating in the district. <br />(c) If two or more political subdivisions that currently operate separate fire departments seek to merge <br />fire departments into one fire department, or if a political subdivision with an existing fire department <br />requests to join a special taxing district with an established fire department, the resolution under paragraph <br />(a) or agreement under paragraph (b) must specify which, if any, volunteer firefighter pension plan is <br />associated with the district. A special taxing district that operates a fire department under this section may <br />be associated with only one volunteer firefighters relief association or one account in the statewide volunteer <br />firefighter plan at one time. <br />(d) If the special taxing district includes the operation of a fire department, it must file its resolution <br />establishing the fire protection special taxing district, and any agreements required for the establishment of <br />the special taxing district, with the commissioner of revenue, including any subsequent amendments. If the <br />resolution or agreement does not include sufficient information defining the fire department service area of <br />the fire protection special taxing district, the secretary of the district board must file a written statement with <br />the commissioner defining the fire department service area. <br />Subd. 3.Board.The special taxing district established under this section is governed by a board made <br />up initially of representatives of each participating political subdivision in the proportions set out in the <br />establishing resolution, subject to change as provided in the district's charter, if any, or in the district's bylaws. <br />Official Publication of the State of Minnesota <br />Revisor of Statutes <br />144F.01MINNESOTA STATUTES 20221