Senate File No. 1422 is a bill introduced in the Minnesota Senate that relates to property taxation. It proposes allowing cities in Minnesota to set up special districts called "land value taxation districts." In these districts, property taxes could be based on the value of the land, rather than the value of the buildings or improvements on the land. The bill includes definitions such as "city" referring to any statutory or home rule charter city, and "district" referring specifically to these new land value taxation districts.