School district eligibility to levy for swimming pool operating costs modified.

A bill for an act

relating to education finance; modifying school district eligibility to levy for

swimming pool operating costs; amending Minnesota Statutes 2024, section

126C.455.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 126C.455, is amended to read:

126C.455 SWIMMING POOL LEVY.

Each year, a school district with its home office located in a county that has (i)
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a

population density of ten or fewer persons per square mile according to the 2000 census of

population; (ii)
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an international border; and
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(iii)
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(ii)
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more than one school district within its

boundaries, may levy for the net operational costs of a swimming pool. The levy may not

exceed the net actual costs of operation of the swimming pool for the previous year. Net

actual costs are defined as operating costs less any operating revenues and less any payments

from other local governmental units.

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EFFECTIVE DATE.

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This section is effective for taxes payable in 2027 and later.

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