Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

2004 Minnesota Statutes Index (topics)

COUNTY TREASURERS

Access to data

Deferrals, senior citizens property tax deferral program, Minn. Statutes 2004 270B.12

Sustainable forest incentive program claimants, Minn. Statutes 2004 290C.04

Accounting and bookkeeping

County cemetery funds, Minn. Statutes 2004 306.47

Property taxes, collection and distribution, Minn. Statutes 2004 276.12

Allocation of payments from Natural Resources Department, Minn. Statutes 2004 97A.061

Appeals by, removal from office

Special masters' decision, Minn. Statutes 2004 351.21

Appointment, optional county government

Procedures, Minn. Statutes 2004 375A.10

Appointments by, deputies, Minn. Statutes 2004 385.02

Approvals by

Auctioneers, surety bonds, Minn. Statutes 2004 330.02

Property taxes, application for abatement of penalties, Minn. Statutes 2004 375.192

Public works contractors payment and performance bonds, Minn. Statutes 2004 574.28

Records, destruction, Minn. Statutes 2004 384.14

Transient merchants, bond, Minn. Statutes 2004 329.11

Assignments

Real estate tax judgment sale lands assignments, Minn. Statutes 2004 280.05

Assistance by, state auditor, duty to aid, Minn. Statutes 2004 6.52

Attorney fees, revenue collection, lawsuits, Minn. Statutes 2004 272.30

Attorneys, removal hearings, Minn. Statutes 2004 351.19

Auditor-treasurers

Appointment, procedures, Minn. Statutes 2004 375A.10

Dakota County, Minn. Statutes 2004 383D.09

Elections, Minn. Statutes 2004 375A.10

Audits and examinations, claims, duties, Minn. Statutes 2004 6.60

Auxiliary forests, duties, Minn. Statutes 2004 88.48

Bonds (officers and fiduciaries), see County treasurers under BONDS (OFFICERS AND FIDUCIARIES)

Bonds (public debt)

Duplicate bonds, duties, Minn. Statutes 2004 475.68 to 475.70

Purchase from county treasury, Minn. Statutes 2004 375.25

Cemetery permanent care and improvement funds, duties, see Permanent care and improvement funds under CEMETERY ASSOCIATIONS

Certificates and certification

Deputies, appointment, Minn. Statutes 2004 385.02

Personal property taxes, Minn. Statutes 2004 277.16, 277.23

Property taxes, Minn. Statutes 2004 272.121, 385.42, 473.446, 515B.1-116

Real property, market values, deed taxes, Minn. Statutes 2004 287.23

Certifying to

Homestead benefits improperly allowed, Minn. Statutes 2004 273.124, 290A.25

Property taxes, Minn. Statutes 2004 278.09

Real property, Minn. Statutes 2004 278.08

Western Lake Superior Sanitary District, Minn. Statutes 2004 458D.22

City treasurers, payments to

Fines and penalties, Minn. Statutes 2004 488A.03

Claims against county

Appeals, counterclaims procedure, Minn. Statutes 2004 373.11

Judgments, Minn. Statutes 2004 373.12

Payment, Minn. Statutes 2004 375.18

Compatible offices, Minn. Statutes 2004 273.061

Compensation and salaries

Fixing after reduction in net tax capacity, Minn. Statutes 2004 382.20

Generally, Minn. Statutes 2004 385.373

Tax-forfeited land sales, Minn. Statutes 2004 282.19

Confiscation of property

Delinquent personal property taxes, powers, Minn. Statutes 2004 277.21

Conflicts of interest, county contracts, Minn. Statutes 2004 382.18

Consolidation of counties, duties, Minn. Statutes 2004 371.11

Copies to

Delinquent property taxes, Minn. Statutes 2004 276.041

Property tax lists, Minn. Statutes 2004 276.01

Costs and disbursements (courts)

Revenue collection, lawsuits, Minn. Statutes 2004 272.30

County auditors, treasurers not to serve as, Minn. Statutes 2004 384.01

County auditors/county treasurers, combined office

Modification of duties, Minn. Statutes 2004 375A.121

Property tax lists, duties, see Tax lists under PROPERTY TAXES

County courts, duties

Fines, disposition, Minn. Statutes 2004 487.33

Petit juries, compensation, Minn. Statutes 2004 487.26

County law libraries, duties, Minn. Statutes 2004 134A.13

County license bureau

Funds, deposits, Minn. Statutes 2004 373.35

County nursing homes, duties

County building fund payments, Minn. Statutes 2004 376.59

Funds and accounts, Minn. Statutes 2004 376.56

Gifts, acceptance of, Minn. Statutes 2004 376.58

Damages, revenue collection, lawsuits, Minn. Statutes 2004 272.30

Delegation of powers to

Delinquent property taxes, abatement of penalties, Minn. Statutes 2004 279.01

Deposits with, see Funds and accounts under COUNTIES

Deputy county treasurers, Minn. Statutes 2004 385.02, 385.25

Determinations by

Property taxes, estimates and collections, Minn. Statutes 2004 276.11

Disqualification, officials removed from office, Minn. Statutes 2004 351.22

Dissolving statutory cities, duties, Minn. Statutes 2004 412.091, 412.093

Elected county officials

County treasurers defined as, Minn. Statutes 2004 351.14

Election of, Minn. Statutes 2004 382.01

Employees, Minn. Statutes 2004 385.02, 385.38

Endorsements

Mortgage registry taxes, receipt, Minn. Statutes 2004 287.08, 287.11

Expenses

Allowances, Minn. Statutes 2004 385.373

Express charges, forwarding state funds, Minn. Statutes 2004 385.35

Revenue Department meetings, Minn. Statutes 2004 384.06

Training expenses, Minn. Statutes 2004 382.37

Travel expenses, Minn. Statutes 2004 385.35

Failure to qualify, Minn. Statutes 2004 385.03

Fees

Collection, duties, Minn. Statutes 2004 385.373, 385.38

Personal property taxes, delinquent taxes, Minn. Statutes 2004 277.23

Filing with

Abandoned and unclaimed property, sale statement, Minn. Statutes 2004 345.06

Auctioneers, surety bonds, Minn. Statutes 2004 330.02

Certificates of default, state land sales, Minn. Statutes 2004 92.06

Debt schedule, dissolving statutory cities, Minn. Statutes 2004 412.091

Filing fees, Minn. Statutes 2004 373.41

Mortgage registry taxes, payment affidavits, Minn. Statutes 2004 287.11

Municipality, designation where offenses committed, Minn. Statutes 2004 488A.03

Probation officer costs, warrants for payment of money, Minn. Statutes 2004 244.19

Tax-forfeited land sales, defaults, Minn. Statutes 2004 282.17

Fire prevention improvements to private lands, duties, Minn. Statutes 2004 88.41

Game and fish violations

Fines and forfeited bail, Minn. Statutes 2004 97A.065

Investments by, see under COUNTIES

Invoices, jurors' travel expenses and compensation, Minn. Statutes 2004 593.48

Juvenile offenders in group foster care

Duties, Minn. Statutes 2004 260B.331, 260C.331

Launderers' liens, proceeds of sale, Minn. Statutes 2004 514.79

Lawsuits

Deputy county treasurers, failure to make payments, Minn. Statutes 2004 385.25

Failure to settle accounts, Minn. Statutes 2004 385.20, 385.21

Lending county funds, Minn. Statutes 2004 385.29

Securities, actions on, Minn. Statutes 2004 385.30

Speculating on orders or warrants, Minn. Statutes 2004 385.28

Successors, right to prosecute, Minn. Statutes 2004 385.30

Taxes, collection expenses, Minn. Statutes 2004 272.30

Liability

Cemetery fund time certificates, Minn. Statutes 2004 365.33

County cemetery funds, Minn. Statutes 2004 306.46

County funds, Minn. Statutes 2004 118A.02, 385.18

Delinquent property taxes, Minn. Statutes 2004 279.02

Property tax lists, duties, see Tax lists under PROPERTY TAXES

School districts, payment of judgments, Minn. Statutes 2004 123B.26

Lists, personal property taxes

Delinquent taxes, cancellation, Minn. Statutes 2004 277.24

Mail and mailing

Personal property taxes, Minn. Statutes 2004 276.04, 277.23

Property taxes, Minn. Statutes 2004 275.065, 276.04, 276.11

Tax statements, manufactured homes, Minn. Statutes 2004 273.125

Malfeasance, removal from office, Minn. Statutes 2004 272.29, 351.14 to 351.23

Meetings, Revenue Department

Tax assessment conferences, Minn. Statutes 2004 384.06

Memberships

County land classification committee, Minn. Statutes 2004 92.34

Park district boards, treasurer, Minn. Statutes 2004 398.18

Metropolitan area counties

Certifying to, administrative auditor, costs, Minn. Statutes 2004 473F.03

Mileage, Minn. Statutes 2004 385.373

Misfeasance, removal from office, Minn. Statutes 2004 351.14 to 351.23

Natural Resources Department payments

Allocation, Minn. Statutes 2004 97A.061

Nonfeasance

Removal from office, Minn. Statutes 2004 272.29, 351.14 to 351.23

Notice given

Delinquent personal property taxes, Minn. Statutes 2004 277.17, 277.20, 277.21, 277.23

Personal property taxes, rates, Minn. Statutes 2004 276.015, 276.04

Property taxes, Minn. Statutes 2004 275.065, 276.015, 276.04, 375.192

Taxes, due date, Minn. Statutes 2004 385.40

Notice received

Delinquent personal property taxes, Minn. Statutes 2004 277.20, 277.21

Manufactured homes, correction of valuation, Minn. Statutes 2004 273.125

New bond, notice to file, Minn. Statutes 2004 382.13

Personal property taxes, Minn. Statutes 2004 276.08

Property taxes, Minn. Statutes 2004 276.08

Taxpayers addresses, Minn. Statutes 2004 275.065

Oaths

Appointment after vacancy, Minn. Statutes 2004 375.08

Filing, Minn. Statutes 2004 382.10

Filing and recording fees, Minn. Statutes 2004 382.08

Oaths of office, Minn. Statutes 2004 385.02, 385.03

Optional county governments, Minn. Statutes 2004 375A.10

Offices and supplies

Appeals, Minn. Statutes 2004 385.373

County board, setting, Minn. Statutes 2004 385.373

County seat, Minn. Statutes 2004 382.04

Provision of, by county board, Minn. Statutes 2004 375.14

Optional county government

Appointment procedures, Minn. Statutes 2004 375A.10

Consolidation of duties, Minn. Statutes 2004 375A.11

County auditor-administrator, duties transferred to county treasurers, Minn. Statutes 2004 375A.08

County auditors, offices consolidated, Minn. Statutes 2004 375A.10

Vacancies in office, Minn. Statutes 2004 375A.11

Park districts, duties, Minn. Statutes 2004 398.18, 398.21

Payments by

Claims against county, Minn. Statutes 2004 375.18

County courts, Minn. Statutes 2004 487.33, 488A.03

County payments, Minn. Statutes 2004 384.13

Deed taxes, Minn. Statutes 2004 287.29

Juror compensation, probate proceedings, Minn. Statutes 2004 525.013

Land registration, Minn. Statutes 2004 508.75

Mortgage registry taxes, Minn. Statutes 2004 287.08, 287.12

Property taxes, Minn. Statutes 2004 276.11, 290B.09

School districts, judgments, Minn. Statutes 2004 123B.26, 123B.27

Plats, missing or unrecorded, Minn. Statutes 2004 505.178

Position abolished

Optional county government, provisions, Minn. Statutes 2004 375A.04

Property taxes

Audits and examinations, state's claim, Minn. Statutes 2004 6.60

Collection, see Tax collections under this topic

Delinquent property taxes, Minn. Statutes 2004 290A.10, 290A.14

Economic development tax abatement, duties, Minn. Statutes 2004 375.194

Hospital districts, collecting, Minn. Statutes 2004 447.34

Levies, redistributing, Minn. Statutes 2004 414.067

Penalties or interest, reduction or abatement, Minn. Statutes 2004 375.192

Regional development commissions, Minn. Statutes 2004 462.396

Revenues, remitting to paying agents, Minn. Statutes 2004 475.553

Tax statements, copies, Minn. Statutes 2004 290A.14

Public libraries, funds, Minn. Statutes 2004 134.11

Publication by, Minn. Statutes 2004 276.015, 276.04

Purchases by

Real estate tax judgment sales lands purchases, Minn. Statutes 2004 280.05

Tax-forfeited lands, Minn. Statutes 2004 282.016

Real estate tax judgment sales, duties, see REAL ESTATE TAX JUDGMENT SALES

Receipts (documents)

Deed taxes, Minn. Statutes 2004 287.23

Delinquent personal property taxes, notices, Minn. Statutes 2004 277.20

Delinquent property taxes, payments, Minn. Statutes 2004 279.37

Filing with county auditor, Minn. Statutes 2004 384.12

Mortgage registry tax payments, Minn. Statutes 2004 287.11

Property tax lists, Minn. Statutes 2004 276.01

Property tax payments, Minn. Statutes 2004 276.05, 276.07, 278.03

Real estate tax judgment sales redemption, Minn. Statutes 2004 281.11

Tax payments, prima facie evidence, Minn. Statutes 2004 280.33

Transient merchants, license fees, bond, Minn. Statutes 2004 329.11

Records and record keeping

Bonds (public debt), Minn. Statutes 2004 475.70

Damaged records, transcription, Minn. Statutes 2004 375.15

Delinquent personal property taxes, cancellation, Minn. Statutes 2004 277.24

Examinations by county board, Minn. Statutes 2004 385.19

Property tax lists, see Tax lists under PROPERTY TAXES

Senior citizens' property tax deferral program, deferred amounts, Minn. Statutes 2004 290B.07

Tax payments, prima facie evidence, Minn. Statutes 2004 280.33

Transfer to successors, Minn. Statutes 2004 385.06, 385.38

Removal or suspension

Failure to give bond, Minn. Statutes 2004 385.27

Failure to settle or pay, Minn. Statutes 2004 385.22

Governor, duties, Minn. Statutes 2004 272.29

Grounds, generally, Minn. Statutes 2004 272.29, 351.15

Malfeasance, Minn. Statutes 2004 272.29, 351.14 to 351.23

Misfeasance, Minn. Statutes 2004 351.14 to 351.23

Nonfeasance, Minn. Statutes 2004 272.29, 351.14 to 351.23

Reports given

Bonds (public debt), Minn. Statutes 2004 475A.04

County funds, annual settlements, Minn. Statutes 2004 385.19

Deed taxes, Minn. Statutes 2004 287.29

Investments, oversight, Minn. Statutes 2004 118A.07

Jurors' travel expenses and compensation, Minn. Statutes 2004 593.48

Mortgage registry taxes, Minn. Statutes 2004 287.12

Property taxes, Minn. Statutes 2004 276.07, 278.01

Real estate tax judgment sales redemption, Minn. Statutes 2004 281.11

Tax-forfeited land sales, payments, Minn. Statutes 2004 282.19, 282.226

Reports received

Aggregate materials taxes, Minn. Statutes 2004 298.75

Powerline credit, amount, Minn. Statutes 2004 273.42

Tax lists, Minn. Statutes 2004 273.125

Restricted residence districts, Minn. Statutes 2004 462.15

Sale by, deed taxes, stamps, Minn. Statutes 2004 287.27

Service of process by, delinquent personal property taxes, levies for collection or payment, Minn. Statutes 2004 277.21

Service of process on

Deed tax refunds, petitions, Minn. Statutes 2004 287.28

Mortgage registry taxes, refunds, petitions, Minn. Statutes 2004 287.08

Property taxes, Minn. Statutes 2004 278.01

Sheriff's contingent fund, duties, Minn. Statutes 2004 387.212, 387.213

Signatures

Deed taxes, receipts, Minn. Statutes 2004 287.25

Mortgage registry taxes, receipts, Minn. Statutes 2004 287.08

Snowmobile violations

Submission of surcharges to natural resources, Minn. Statutes 2004 97A.065

Soil and water conservation districts

Works of improvement, duties, Minn. Statutes 2004 103C.601

Special assessments, discharging improvement bonds, Minn. Statutes 2004 435.17

Specific counties, see County treasurer under specific index headings

Statements by

Manufactured homes, Minn. Statutes 2004 168A.05, 169.86

Personal property taxes, Minn. Statutes 2004 168A.05, 276.04

Property in more than one county, descriptions, Minn. Statutes 2004 287.08

Property taxes, Minn. Statutes 2004 276.04, 276.11

Successors, right to continue lawsuits, Minn. Statutes 2004 385.30

Tax collections

Collection site visits, Minn. Statutes 2004 276.04

Deed taxes, Minn. Statutes 2004 287.25

Defined as receipts, Minn. Statutes 2004 276.09

Delinquent personal property taxes, Minn. Statutes 2004 277.21

Fines, forfeiture, penalties, and interest, Minn. Statutes 2004 276.02

Generally, Minn. Statutes 2004 276.02

Homestead benefits improperly allowed, Minn. Statutes 2004 273.124, 290A.25

Local assessments, Minn. Statutes 2004 276.03

Metropolitan Airports Commission levies, Minn. Statutes 2004 473.665

Modification of duties, Minn. Statutes 2004 375A.121

Property taxes, Minn. Statutes 2004 473.446, 473.547

Settlement with county auditors

Date, Minn. Statutes 2004 276.09

Generally, Minn. Statutes 2004 276.09, 276.112

Metropolitan Council levies, Minn. Statutes 2004 473.13, 473.547

Undistributed funds, apportionment and distribution, Minn. Statutes 2004 276.10

Wind energy production taxes, distribution of revenues, Minn. Statutes 2004 272.029

Year-end settlement, Minn. Statutes 2004 276.111

Teachers Retirement Association, fiduciary duties, Minn. Statutes 2004 354.52

Terms, Minn. Statutes 2004 382.01

Town cemeteries, duties

Cemetery fund deposits, Minn. Statutes 2004 365.32, 365.33, 365.34, 365.36

Towns, duties

Dissolution of towns, Minn. Statutes 2004 365.47

Financial statements, Minn. Statutes 2004 367.11, 367.16

Training, expenses, Minn. Statutes 2004 382.37

Transfer of funds by, property tax revenues, Minn. Statutes 2004 276.112

Travel expenses, Minn. Statutes 2004 385.35

Vacancies in office

Appointments to fill, Minn. Statutes 2004 382.02

Bond, failure to file, Minn. Statutes 2004 382.14

Filling after removal, Minn. Statutes 2004 351.22

Optional county government, consolidation, Minn. Statutes 2004 375A.11

Procedures for filling, Minn. Statutes 2004 375.08

Removal or suspension, see same under this topic

Salary resolutions, Minn. Statutes 2004 385.373

Violations and penalties

Deputy county treasurers, failure to make payments, Minn. Statutes 2004 385.25

Failure to settle accounts, Minn. Statutes 2004 385.21 to 385.24

Lending county funds, Minn. Statutes 2004 385.29

Removal or suspension, see same under this topic

Speculating in orders or warrants, Minn. Statutes 2004 385.28

Waivers, removal petitions, hearings, Minn. Statutes 2004 351.18

Warrants, see COUNTY WARRANTS

Witnesses, payment of fees by order of court, Minn. Statutes 2004 357.32