Agenda - Council - 04/28/1992 - Laserfiche WebLink

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§ 414.06 INCORPORATION, ETC4' Historical and Statutory Notes 1988 Legislation Laws 1988, c. 719, art. 5, § 84, directed the revisor of statutes to change the words "as- sessed value" or "assessed valuation" wherever they appear in Minnesota Statutes to "gross tax capacity" in Minnesota Statutes 1988 and "net tax capacity" in Minnesota Statutes 1989 Supple~ ment and subsequent editions of the statutes except § 275.011, and change the words "mill rate" wherever they appear in Minnesota Stat- utes to "tax capacity rate" in Minnesota Statutes 1988 and subsequent editions of the statutes except § 275.011. 1989 Legislation Laws 1989, c. 329, art. 13, § 20, amended Laws 1988, c. 719, art. 5, § 84, a revisor's in- struction, by excluding from its scope those tions of Minnesota Statutes amended by Laws~ 1989, c. 829. 1991 Legislation The 1991 amendment in subd. 4 required copy of the detachment order to be delivered to the appropriate county auditor or auditors, and also added the provisions regarding levies upon detached areas after the effective date. of the detachment. ' Laws 1991, c. 291, an 12, § 36 provides in part that § 25 (amending subd. 4 of this section) is effective for taxes levied in 1991, payable in 1992 and thereafter. 414.06I. Concurrent detachment and annexation of incorporated land [See main volume for text of subds. 1 and £J .... Subd. 3. Effective date. The concurrent detachment and annexation shall be effective upon the issuance of the board's order, or at such later date as provided by the board in its order. A copy of the annexation order must be delivered immediately by the executive director of the Minnesota municipal board to the appropriate county auditor or auditors. For the purposes of taxation, if the annexation becomes effective on or before August 1 of a levy year, the municipality acquiring the detached area of another municipality may levy on it beginning with that same levy .year. If the annexation becomes effective after August 1 of a levy year, the municipality losing the detached area may continue to levy on it for that levy year, and the municipality acquiring the detached area may not levy on it until the following levy year. ' £See main volume for text of subds. ~ to 5.] .. Amended by Laws 1991, c. 291, art. 12, § 26. Historical and Statutory Notes 1991 Legislation The 1991 amendment in subd. 3 required a copy of the annexation order to be delivered to the appropriate county auditor or auditors, and also added the provisions regarding levies upon detached areas after the effective date of annex- ation. Laws 1991, c. 291, art. 12, § 36 provides in part that § 26 (amending subd. 3 of this section) is effective for taxes levied in 1991, payable in 1992 and thereafter. nexation of properties from one city to another was in best interest of both cities; city from which properties were to be detached did not presently supply sanitary and water treatment services to them and would have to expend large amounts of money to do so, while annexing city was developing more rapidly and was both will- ing and able to supply such services. City of Lake Elmo v. City of Oakdale, App.1991, 468 N.W.2d 575. : Notes of Decisions Evidence 3 3. Evidence Evidence supported state municipal board's de- termination that concurrent detachment and an-