Minnesota § 414.035 DIFFERENTIAL TAXATION FOR UP TO SIX YEARS

Minnesota Statutes

§ 414.035 — DIFFERENTIAL TAXATION FOR UP TO SIX YEARS

Minnesota § 414.035

PartCITIES, ORGANIZATION

Ch. 414MUNICIPAL BOUNDARY ADJUSTMENTS

This text of Minnesota § 414.035 (DIFFERENTIAL TAXATION FOR UP TO SIX YEARS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 414.035 (2026).

Text

Whenever an order, under section414.031, 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.

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Whenever an order, under section414.031, 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.