In case of the division or partition of any town, the funds in its treasury and undistributed town taxes shall be apportioned to the town or towns to which the portions thereof shall be attached, or to the new town or towns established, to the extent the same are collected from the territory so attached or established into a new town. All taxes collected after the division or partition of such town shall when collected be paid to the town in which the property upon which the taxes are collected is located; but taxes levied for the payment of outstanding bonds shall be paid to the town issuing such bonds until such time as the same are paid. When any such county board shall have heretofore or shall hereafter divide or partition any such town it shall apportion to the several parts thereof that portion of the debts of the town represented by outstanding orders or otherwise and the property thereof as may seem to it right and proper, and the apportionment when so made shall be binding upon the parts affected, but shall be subject to review by the district court.
(793) RL s 456; 1909 c 123 s 1
Structure Minnesota Statutes
Chapters 370 - 403 — Counties, County Officers, Regional Authorities
Chapter 379 — Organization, Formation, And Partition Of Towns
Section 379.01 — Organization.
Section 379.02 — Towns, Change Of Boundaries And Names.
Section 379.03 — Notice Of Hearing.
Section 379.04 — If Granted, Board To Fix Boundaries; Make, File Report.
Section 379.045 — First Town Meeting; Election Of Officers.
Section 379.05 — Auditor To Sum Up Report For State, Make Town Record.
Section 379.06 — Apportionment Of Funds; Taxes.
Section 379.07 — Towns With Same Name.