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414.061 INCORPORATED LAND; CONCURRENT DETACHMENT, ANNEXATION.
    Subdivision 1. Both municipalities may initiate the proceeding. Property of one
municipality which abuts another may be concurrently detached and annexed by the procedure set
forth in this section. The proceeding shall be initiated by submitting to the director resolutions of
both municipalities describing the land and stating their desire to detach and annex the land.
    Subd. 2. Order. If the resolutions are in order, the director may order the detachment and
annexation.
    Subd. 3. Effective date of order. The concurrent detachment and annexation shall be
effective upon the issuance of the order, or at such later date as provided by the order.
    Subd. 3a. Copy to county auditors. A copy of the annexation order must be delivered
immediately by the director to the appropriate county auditors.
    Subd. 3b. Timing of tax levies. For the purposes of taxation, if the annexation becomes
effective on or before August 1 of a levy year, the municipality acquiring the detached area
of another municipality may levy on it beginning with that same levy year. If the annexation
becomes effective after August 1 of a levy year, the municipality losing the detached area may
continue to levy on it for that levy year, and the municipality acquiring the detached area may
not levy on it until the following levy year.
    Subd. 4. Director's initiative. The director (1) may initiate proceedings for the concurrent
detachment and annexation of portions of one municipality completely surrounded by another
municipality, or (2) may act upon the petition of all of the owners of property in the completely
surrounded area. In such cases the director shall conduct hearings and issue an order pursuant to
section 414.09. In arriving at a decision, the director shall consider the factors in section 414.02,
subdivision 3
. The director shall order the proposed action on finding that it will be for the best
interests of the municipalities and the property owners. In all cases, the director shall set forth the
factors which are the basis for the decision.
    Subd. 4a.[Repealed, 1996 c 303 s 19]
    Subd. 5. Property owners may initiate. Property owners may initiate proceedings for the
concurrent detachment of their property from one municipality and its annexation to an adjacent
municipality by a petition signed by all of them that they submit to the director accompanied by a
resolution of the city council of each of the affected municipalities. The director shall conduct
hearings and issue an order pursuant to section 414.09. In arriving at a decision, the director shall
consider the factors in section 414.02, subdivision 3. The director shall order the proposed action
on finding that it will be for the best interests of the municipalities and the property owner. In all
cases, the director shall set forth the factors which are the basis for the decision.
History: 1969 c 1146 s 16; 1973 c 621 s 6; 1975 c 271 s 6; 1978 c 705 s 25-27; 1985 c 30 s
4; 1Sp1986 c 3 art 1 s 53-55; 1991 c 291 art 12 s 26; 1994 c 511 s 9; 1996 c 303 s 17,18; 2002
c 223 s 19; 2006 c 270 art 2 s 12

Official Publication of the State of Minnesota
Revisor of Statutes