Subdivision 1. Title to property. Title to all the property, real and personal, of any district dissolved under the provisions of sections 123A.64 to 123A.72 and all legally valid and enforceable claims and contract obligations, pass to the district to which such dissolved district is attached. If a district is divided by virtue of the proceedings, the commissioner shall issue a subsequent order providing for the division of the assets and liabilities according to such terms as the commissioner may deem just and equitable.
Subd. 2. Taxable property. As of the effective date of the attachment, all the taxable property in the newly enlarged district is taxable for the payment of any bonded debt already incurred by any component district in the proportion which the net tax capacity of that part of a preexisting district which is included in the newly enlarged district bears to the net tax capacity of the entire preexisting district as of the time of the attachment. The county auditor shall make this apportionment and incorporate the apportionment as an annex to the order of the commissioner dividing the assets and liabilities of the component parts. This subdivision shall not relieve any property from any tax liability for payment of any bonded obligation but taxable property in the newly enlarged district becomes primarily liable for the payment of bonded debts to the extent of the proportion stated.
Subd. 3. Reimbursement; special levy. (a) Liabilities of a dissolved district existing at the time of the attachment other than bonded debt within the purview of subdivision 2 must be obligations of the consolidated district after attachment (in the amount and kind determined by the commissioner according to subdivision 1, where a dissolved district is divided), for the payment of which the consolidated district has a right to reimbursement by special levy or levies. The amount of reimbursement will be equal to the liabilities of the dissolved district for which the consolidated district is obligated less the aggregate of the following which has been or will be received by the consolidated district at or after the time of attachment from or as a result of the dissolution and attachment of the dissolved district:
(1) all taxes inuring to the consolidating district upon levies made by the dissolved district;
(2) all cash, bank accounts, investments, and other current assets;
(3) earned state aids of the dissolved districts;
(4) returns from the sale of property of the dissolved district.
(b) The amount of such special levy so computed shall be certified to the county auditor with the other tax requirements of the consolidated district but separately stated and identified. The auditor shall add the amount of special levy so certified to the school rate for the territory in the consolidated district which came from the dissolved district and include it in the levy on the taxable property in that territory. The county auditor shall not spread more of the amount certified for special levy in any year than will amount to 20 percent of the school levy without the special levy, leaving the remaining part of the certified amount for levy in successive years without further certification. Any amount of reimbursement to which it is entitled omitted by the consolidated district from its initial certification for special levy may be certified in a subsequent year for levy in the same manner as the levy upon initial certification.
The levy authorized by this subdivision shall be in addition to those otherwise authorized for a district.
1967 c 833 s 5; Ex1971 c 31 art 20 s 20; 1975 c 162 s 19,41; 1976 c 271 s 36-38; 1983 c 314 art 1 s 22; 1986 c 444; 1988 c 486 s 12; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1998 c 397 art 5 s 53,54,104; art 11 s 3
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.