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    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.
History: 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