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

This bill modifies eligibility rules for Minnesota school districts to levy taxes for swimming pool operating costs, affecting districts in counties with low population density, international borders, and multiple school districts. Under the new provisions, eligible districts can levy taxes up to the net actual costs of their swimming pools, calculated by subtracting operating revenues and payments from other local governments from total operating expenses. The changes apply to taxes payable in 2027 and later, allowing these specific districts to fund pool operations through local taxation rather than relying solely on existing funding sources.