2005 Minnesota Statutes

     412.081 Separation from town. 

    Subdivision 1.    Election, assessment districts.  Any 
 statutory city hereafter organized shall be constituted an 
 election and assessment district separate from the town in which 
 it lies immediately upon incorporation, except that if the 
 incorporation occurs between March 15 and July 1 the town 
 assessor shall assess the property in the city that year and the 
 city assessor shall not assume duties until the following year.  
 Where the town assessor makes the assessment, the city shall pay 
 such proportion of the cost of the assessment as its net tax 
 capacity bears to the net tax capacity of the town, including 
 the city.  

    Subd. 2.    Separate districts.  Any existing city not 
 heretofore constituted a separate election and assessment 
 district may become such by the vote of a majority of its 
 electors casting their ballots upon the question at a special 
 election called for that purpose or at a general election in the 
 notice of which the question is plainly submitted.  The council 
 may submit the question of separation to the electors on its own 
 motion and shall do so upon presentation of a petition of 
 electors equal in number to 25 percent of those voting at the 
 last preceding city election.  A certificate giving the result 
 of the vote shall be presented by the judges of election to the 
 council.  The clerk shall then file a similar certificate with 
 the county auditor of the county in which the city is situated, 
 and, if the election is favorable to separation, the clerk shall 
 file a copy with the secretary of state.  The separation shall 
 take effect 30 days from the date of the election.  The council 
 shall then appoint an assessor to serve until the first business 
 day of January in the next odd-numbered year.  

    Subd. 3.    Distribution of assets, tax levy, joint 
 property.  Upon separation of an existing city from the town 
 or upon incorporation of a city hereafter, if there is any money 
 in the town treasury in excess of its then floating 
 indebtedness, such proportion of the excess as the total net tax 
 capacity of the real and personal property within the city bears 
 to the entire net tax capacity of the town, including the city, 
 shall belong to the city and shall be paid to the city treasurer 
 by the town treasurer.  All town taxes levied upon property 
 within the city before separation and not yet collected or not 
 yet distributed by the county treasurer shall be paid to the 
 city when so distributed.  If the town has any bonded debt, the 
 property within the city shall continue to be taxed to retire 
 the bonds and to pay the interest thereon until the bonds are 
 fully paid.  Any personal property belonging to the town at the 
 time of separation, and any real estate situated within the city 
 and belonging to the town at that time shall remain the joint 
 property of the city and town with the interest of each being 
 proportional to its net tax capacity at the time of separation; 
 but either the city or the town may purchase the interest of the 
 other in such real or personal property and become its sole 
 owner.  Meetings and elections of the town may be held in the 
 city and any town officer may maintain an office in the city 
 notwithstanding such separation. 

    HIST: 1949 c 119 s 11; 1951 c 378 s 3; 1953 c 7 s 1; 1955 c 
 867 s 3; 1973 c 123 art 2 s 1 subd 2; 1986 c 444; 1988 c 719 art 
 5 s 84; 1989 c 329 art 13 s 20; 1990 c 480 art 9 s 16