(A) M.S. § 272.67 authorizes the city to divide areas of the city, by ordinance, into a Rural Service District and an Urban Service District, each constituting separate taxing districts for the purpose of all municipal taxes, except those levied for the payment of bonds and judgements and interest thereon.
(B) The Rural Service District shall include only such unplatted lands which need not to be contiguous to one another, are rural in character, and are not developed for commercial, industrial or urban residential purposes and for these reasons are not benefitted to the same degree as other lands by municipal services financed by general taxation in the judgement of the City Council.
(C) Land in the Rural Service Taxing District must be open, rural in character and maintained in farm crops or seeded.
(D) No tracts of land under 10 acres shall be included in the Rural Service Taxing District.
(E) No city service beyond that normally provided by the townships of the County of Lac qui Parle will be provided by the city to the Rural Service Taxing District.
(F) The Urban Service District shall include all lands within the boundaries of the city, which are not included in the Rural Service District.
(G) The Rural Service Taxing District shall include the following real estate parcels, identified by tax identification number, in the City of Madison, County of Lac qui Parle, State of Minnesota:
(1) 54-0566-000 (Wicks)
(2) 54-0640-000 (Miller)
(3) 54-0665-000 (Bormann)
(H) The benefit ratio between tax-supported municipal service to parcels of land of like, full and true value situated in the Rural Service Taxing District and in the Urban Service Taxing District, respectively, shall be 30:100.
(I) Whenever any unplatted parcel or lot or portion of an unplatted parcel of land included in the Rural Service District is hereafter developed for commercial, industrial, or residential purposes, or basic urban services, such as water, sewer, or street improvements are extended to such lots, portion of an unplatted parcel, or whenever application is made for a permit for construction of a commercial, industrial or residential building or improvement; or whenever such improvement or building is commenced without a permit; or the lot, portion of an unplatted parcel extended to such lots, portion of an unplatted parcel, or whenever application is made for a permit for construction of a commercial, industrial or residential building or improvement; or whenever such improvement or building is commenced without a permit; or the lot, portion of an unplatted parcel otherwise fails to meet the criteria for inclusion in the Rural Service District, the City Council shall make and enter an order by resolution transferring the entire unplatted parcel or the entirety of the lots affected from the Rural Service District to the Urban Service District and not just a portion of the unplatted parcel unless a deed which physically divides such unplatted parcel had been filed for record in the office of the Lac qui Parle County Recorder or an unplatted parcel is platted. The City Council shall review annually that tax ratio applicable to all parcels classified within the Rural Service District and ascertain whether or not such parcels still qualify for inclusion within the Rural Service District.
(Ord. 383, passed 2-26-2018)