If a municipality is dissolved, is consolidated with all or part of another municipality, annexes territory, has a portion of its territory detached from it, or is newly incorporated, the secretary of state shall immediately certify that fact to the commissioner of revenue. The secretary of state shall also certify to the commissioner of revenue the current population of the new, enlarged, or successor municipality, if determined by the chief administrative law judge of the state Office of Administrative Hearings incident to consolidation, annexation, or incorporation proceedings. The population so certified shall govern for purposes of sections 276A.01 to 276A.09 until the state demographer files the first population estimate as of a later date with the commissioner of revenue. If an annexation of unincorporated land occurs without proceedings before the chief administrative law judge of the state Office of Administrative Hearings, the population of the annexing municipality as previously determined shall continue to govern for purposes of sections 276A.01 to 276A.09 until the state demographer files the first population estimate as of a later date with the commissioner of revenue.
1996 c 471 art 11 s 11; 2003 c 2 art 5 s 5; 2008 c 196 art 2 s 4
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 276A — Tax Relief Area Revenue Distribution
Section 276A.01 — Definitions.
Section 276A.02 — Administrative Auditor.
Section 276A.03 — Net Tax Capacity Of Commercial-industrial Property.
Section 276A.04 — Increase In Net Tax Capacity.
Section 276A.05 — Computation Of Areawide Tax Base.
Section 276A.06 — Net Tax Capacity Of Governmental Unit.
Section 276A.07 — Adjustments In Dates.