School district eligibility to levy for swimming pool operating costs modification

SF 3761 modifies Minnesota school district eligibility to levy taxes for swimming pool operating costs. It allows districts in counties with an international border and more than one school district to levy taxes covering net operational costs (after subtracting revenues and other payments), but only up to the previous year's actual net costs. This bill specifically affects school districts in designated border counties with multiple districts, changing eligibility from a previous population density requirement. The policy change takes effect for taxes payable in 2027 and later.