Subdivision 1. Definitions. "Split residential property parcel" means a parcel of real estate that is located within the boundaries of more than one school district and that is classified as residential property under:
(1) section 273.13, subdivision 22, paragraph (a) or (b);
(2) section 273.13, subdivision 25, paragraph (b), clause (1); or
(3) section 273.13, subdivision 25, paragraph (c).
Subd. 2. Petition. The owner of a split residential property parcel may petition the auditor of the county where the split parcel is located to transfer that part into the adjoining school district so the entire property will be located in the same school district. The petition must contain:
(1) a correct description of the split parcel to be affected by the transfer including supporting data on location and title to the land;
(2) a list of the school districts in which the split parcels currently lie;
(3) the school district into which the petitioner desires to have the whole split parcel transferred; and
(4) the district of attendance of any students currently residing on the property.
Subd. 3. Auditor's order. Within 60 days of receipt of the petition, the auditor of the county in which the petition was filed under subdivision 2 shall issue an order to transfer the affected parcel to the district determined by the county board. Orders issued on or before July 1 will be effective for taxes payable in the following year. The auditor must notify the affected school districts and the commissioner of the change in school district boundaries.
Subd. 4. Commissioner. The commissioner shall modify the records of school district boundaries to conform to the order.
Subd. 5. Taxable property. Upon the effective date of the order, the whole split property parcel is transferred into a single school district. Beginning in the next subsequent taxes payable year, all taxable property in the whole split parcel is:
(1) relieved of all school district taxes from the district in which the parcel is no longer located; and
(2) subject to all school district taxes in the district in which the whole split parcel is now located.
2003 c 127 art 2 s 1; 2013 c 143 art 17 s 1
Structure Minnesota Statutes
Chapters 120 - 129C — Education Code: Prekindergarten - Grade 12
Chapter 123A — School Districts; Forms For Organizing
Section 123A.01 — Definitions.
Section 123A.05 — State-approved Alternative Program Organization.
Section 123A.06 — State-approved Alternative Programs And Services.
Section 123A.07 — Resource Center For Other Programs.
Section 123A.08 — State-approved Alternative Program Funding.
Section 123A.09 — Designating And Approving A Center.
Section 123A.12 — Agreement Regarding Administrative Services.
Section 123A.15 — Establishing Education Districts.
Section 123A.16 — Education District Board.
Section 123A.17 — Powers And Duties Of An Education District Board.
Section 123A.18 — Education District Agreement.
Section 123A.19 — Teaching Positions.
Section 123A.21 — Service Cooperatives.
Section 123A.215 — Innovative Technology Cooperative.
Section 123A.22 — Cooperative Centers For Vocational Education.
Section 123A.23 — Regional Management Information Centers.
Section 123A.24 — Withdrawing From Cooperative Unit; Appealing Denial Of Membership.
Section 123A.245 — Cooperative Units; Eligibility For Grants.
Section 123A.25 — Cooperative Unit; Insurance Pools.
Section 123A.26 — Cooperative Units; Prohibited Aid And Levies.
Section 123A.27 — Reserved Revenue For District Cooperation.
Section 123A.30 — Agreements For Secondary Education.
Section 123A.32 — Interdistrict Cooperation.
Section 123A.33 — Employees Of Cooperative Districts Upon Dissolution Or Withdrawal.
Section 123A.35 — Cooperation And Combination.
Section 123A.36 — Cooperation And Combination Plan.
Section 123A.37 — Commissioner And Voter Approval.
Section 123A.38 — Effective Date Of Combination.
Section 123A.39 — Employees Of Cooperating And Combining Districts.
Section 123A.40 — County Auditor Plat.
Section 123A.41 — Levies For Districts At Time Of Combination.
Section 123A.43 — Reports To Department Of Education.
Section 123A.441 — Policy And Purpose.
Section 123A.442 — Approval Authority; Application Forms.
Section 123A.443 — Grant Application Process.
Section 123A.444 — Levy For Severance Pay.
Section 123A.445 — Transportation.
Section 123A.45 — Detachment And Annexation Of Land.
Section 123A.455 — Realigning Split Residential Parcels.
Section 123A.46 — Dissolution And Attachment.
Section 123A.48 — Consolidation.
Section 123A.482 — Joint Powers Cooperative Facility.
Section 123A.485 — Consolidation Transition Revenue.
Section 123A.488 — Consolidation; Instruction By Nonresidential District.
Section 123A.55 — Classes, Number.
Section 123A.56 — Assignment Of Identification Numbers.
Section 123A.58 — Common District To Independent District.
Section 123A.60 — Remaining Districts, Action Of County Board; Election.
Section 123A.61 — Private Schools In Nonoperating Districts.
Section 123A.62 — Border Districts; Continued Operation; Franconia.
Section 123A.64 — Duty To Maintain Elementary And Secondary Schools.
Section 123A.65 — Phase Out Of Dissolved District.
Section 123A.66 — Procedure For Attachment To Organized Districts.
Section 123A.67 — Allocation Of Assets And Liabilities; Levy.
Section 123A.68 — Officers And Teachers, Transitional Provisions.
Section 123A.69 — Special School Districts, Application; Minneapolis And South St. Paul.
Section 123A.70 — Private Schools; Prinsburg.
Section 123A.72 — Severability.
Section 123A.73 — Levy Limitations Of Reorganized Districts.
Section 123A.74 — Obligations Upon District Reorganization.
Section 123A.75 — Employees Of Reorganized Districts.
Section 123A.76 — Expenses Of Transition.
Section 123A.77 — Surplus County School Tax Funds; Distribution.