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Minnesota Legislature

Office of the Revisor of Statutes

379.06 APPORTIONMENT OF FUNDS; TAXES.
In case of the division or partition of any town, the funds in its treasury and undistributed
town taxes shall be apportioned to the town or towns to which the portions thereof shall be
attached, or to the new town or towns established, to the extent the same are collected from the
territory so attached or established into a new town. All taxes collected after the division or
partition of such town shall when collected be paid to the town in which the property upon which
the taxes are collected is located; but taxes levied for the payment of outstanding bonds shall be
paid to the town issuing such bonds until such time as the same are paid. When any such county
board shall have heretofore or shall hereafter divide or partition any such town it shall apportion to
the several parts thereof that portion of the debts of the town represented by outstanding orders or
otherwise and the property thereof as may seem to it right and proper, and the apportionment when
so made shall be binding upon the parts affected, but shall be subject to review by the district court.
History: (793) RL s 456; 1909 c 123 s 1