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MEMORANDUM DATE: December 27, 2021 TO: City of Shoreview FROM: Joe Kelly RE: Fire Protection District Introduction On July 2, 2021, the 2021 omnibus tax bill went into effect. Included in the bill was an authorization for local government units to create special taxation districts for fire protection. In order to create a fire protection special taxation district, the City must do the following: 1. It must enter into an agreement with other municipalities specifying how the liabilities of the district will be handled in the case of the district's dissolution 2. It may address how the tax levy will be apportioned among the participating jurisdictions (if not equal) 3. It must identify which fire relief association or account of in the voluntary statewide volunteer firefighting retirement plan. There can only be one association/plan, The agreement must be adopted no later than upon passage of the resolution establishing the district. The participating Cities must then adopt a resolution creating the district. There are certain items required to be in the resolution discussed below. The fire protection district will have a governing body made up exclusively of elected officials from each member jurisdiction's governing body (city council). The District's governing body may be made up with whatever proportion of council members the district wishes, similar to the current Lake Johanna Fireboard with Shoreview, North Oaks, and Arden Hills, but less non - council members. The resolution creating the district must specify the proportion of each participating municipality's board members. If the special taxing district includes the operation of a Ere department, it must file its resolution establishing the fire protection special taxing district, and any agreements required for the establishment of the special taxing district, with the commissioner of revenue, including any subsequent amendments. If the resolution or agreement does not include sufficient information defining the fire department service area of the fire protection special taxing district, the secretary of the district board must file a written statement with the commissioner defining the fire department service area. The new law is 144F.01, which merely amended the EMS special taxing district to allow for Fire Protection to be included in the taxing authority.