Whenever an order, under section 414.031, 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 property-tax-supported municipal services to the annexed area. Nothing in this section prohibits a differential tax provision from being included in an orderly annexation agreement.
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; 2008 c 196 art 1 s 14
Structure Minnesota Statutes
Chapters 410 - 414 — Cities, Organization
Chapter 414 — Municipal Boundary Adjustments
Section 414.01 — Enabling Provisions For Municipal Boundary Adjustments.
Section 414.011 — Definitions.
Section 414.012 — Filing Of Maps In Boundary Adjustment Proceedings.
Section 414.02 — Exclusive Method Of Municipal Incorporation.
Section 414.031 — Annexing Unincorporated Property; Chief Administrative Law Judge's Order.
Section 414.0325 — Orderly Annexation In Designated Unincorporated Area.
Section 414.033 — Annexation By Ordinance.
Section 414.0333 — Joint Informational Meeting.
Section 414.0335 — If Pca-ordered Governmental Service Extension.
Section 414.035 — Differential Taxation For Up To Six Years.
Section 414.036 — City Reimbursement To Town To Annex Taxable Property.
Section 414.038 — Effect Of Annexation On Township Roads.
Section 414.039 — Effect Of Annexation On Easements.
Section 414.041 — Consolidation Of Municipalities.
Section 414.051 — Townships Of More Than 2,000; Chief Administrative Law Judge Recommendations.
Section 414.06 — Detachment Of Property From A Municipality.
Section 414.061 — Incorporated Land; Concurrent Detachment, Annexation.
Section 414.063 — Part Of Joint Agreements May Be Put In Orders.
Section 414.065 — If State Is Fee Owner Of Proposed Boundary Adjustment Land.
Section 414.067 — Apportioned Assets And Obligations.
Section 414.08 — Chief Administrative Law Judge May Appeal From District Court.