dissenting:
I respectfully dissent.
In my view, there is nothing in the statute which prohibits one who owns property in the area in which annexation is contemplated from transferring his property to another property holder in the area in order to form a parcel of land in excess of 20 acres eligible for exemption from annexation so long as the transfer is in good faith.
*88Nothing in this record indicates that the transfer was not in good faith. The statute provides that one who has a 20 acre tract is entitled to be exempt from annexation. The mere contemplation of annexation by the city is not annexation, and it is my view that anyone who has or obtains a plot of 20 acres or more is entitled to such exemption by reason of that fact at any time up until the annexation ordinance is introduced.
I would reverse the judgment.