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414.035 DIFFERENTIAL TAXATION FOR UP TO SIX YEARS.
Whenever an order, under section 414.031, 414.0325, or 414.033, annexes part or all of a
township to a municipality, the order may provide that the tax rate of the annexing municipality
on the area annexed shall be increased in substantially equal proportions over not more than six
years to equality with the tax rate on the property already within the municipality. The appropriate
period, if any, shall be based on the time reasonably required to effectively provide full municipal
services to the annexed area.
History: 1978 c 705 s 22; 1979 c 50 s 53; 1987 c 50 s 1; 1989 c 277 art 4 s 46; 2002
c 223 s 14

Official Publication of the State of Minnesota
Revisor of Statutes