Office of the Revisor of Statutes
Minnesota Statutes and Minnesota Rules Index (topics)
COUNTY AUDITORS
Abolition of office, optional county government forms, Minn. Statutes 2025 375A.04
Absentee voting, Minn. Rules 8210.0050 to 8210.3000
Absentee voting, duties, see ABSENTEE VOTING
Abstracts, personal property tax revenues, Minn. Statutes 2025 276.09
Affidavits of candidacy, duties, Minn. Statutes 2025 204B.10
Aggregate materials taxes, Minn. Statutes 2025 298.75
Agricultural homestead market value credit, Minn. Statutes 2025 273.1384
Alcoholic beverage licensees, convictions, notice received, Minn. Statutes 2025 340A.905
Alteration of public drainage systems affecting trunk highways, hearings, Minn. Statutes 2025 161.28
Ambulance services, towns, Minn. Statutes 2025 471.476
Appointment of
New counties, Minn. Statutes 2025 370.09
Optional county government, Minn. Statutes 2025 375A.10, 375A.1205
Appraisals of county buildings, notice received, Minn. Statutes 2025 370.22
Assessments by, see Tax assessments under this topic
Attorney fees, Minn. Statutes 2025 272.30, 351.19
Auctioneers, licenses, Minn. Statutes 2025 330.01, 330.08, 330.09
Auditor-administrators
Authorization, Minn. Statutes 2025 375A.01
Generally, Minn. Statutes 2025 375A.08
Auditor-treasurers
Appointment, Minn. Statutes 2025 375A.10, 375A.1205
Claims against county, payment, Minn. Statutes 2025 375.18
Compatible offices, Minn. Statutes 2025 273.061
Dakota County, Minn. Statutes 2025 383D.09
Elections, Minn. Statutes 2025 375A.10
Property tax lists, duties, see Tax lists under this topic
Audits and examinations
Aggregate material, importers' and operators' records, Minn. Statutes 2025 298.75
Costs, collection, Minn. Statutes 2025 6.57
Petitions for, Minn. Statutes 2025 6.54
Postaudits, Minn. Statutes 2025 6.62
Reports, local governments, Minn. Statutes 2025 6.481, 6.51
State's claim, amount due, Minn. Statutes 2025 6.59, 6.60, 6.62
Tax assessment books, Minn. Statutes 2025 274.08
Auxiliary forests, duties, Minn. Statutes 2025 88.49, 88.52
Ballots
Absentee ballots, Minn. Statutes 2025 203B.12, 203B.19
Electronic voting system results, duties, Minn. Statutes 2025 206.86
Sample ballots, Minn. Statutes 2025 204D.09
Soil and water conservation districts, supervisors, Minn. Statutes 2025 103C.305
Unofficial ballots, duties regarding, Minn. Statutes 2025 203B.06
Biomass energy conversion systems, personal property tax exemption, Minn. Statutes 2025 272.02
Bonds (officers and fiduciaries), see County auditors under BONDS (OFFICERS AND FIDUCIARIES)
Bonds (public debt)
Capital improvement, Minn. Statutes 2025 373.40
Cooperative facilities grants, Minn. Statutes 2025 123A.443
Local government debt limits, duties regarding, Minn. Statutes 2025 475.53, 475.61 to 475.64
Purchase from county treasury, Minn. Statutes 2025 375.25
Bounties
Rodent bounties, Minn. Statutes 2025 348.13
Timber bounties, Minn. Statutes 2025 348.02, 348.04
Bridges inspections, reports received, Minn. Statutes 2025 165.03
Budget meetings, Minn. Statutes 2025 275.065
Building line easements, notice received, Minn. Statutes 2025 463.06
Business license bureau, telephone numbers, Minn. Statutes 2025 116C.34
Campaign practices, duties, see CAMPAIGN PRACTICES
Candidates for public office
Affidavits of candidacy received, Minn. Statutes 2025 10A.09
Candidates filing for office, Minn. Statutes 2025 10A.321
Candidates representing multiple counties, Minn. Statutes 2025 204C.32
Filing fees, Minn. Statutes 2025 204B.11, 204D.23, 205.13, 205A.06
President (U.S.), Minn. Statutes 2025 208.04
Primary elections (state), Minn. Statutes 2025 204D.06
Special elections, Minn. Statutes 2025 204D.23, 204D.27
True names, Minn. Statutes 2025 204B.10
Vice president (U.S.), Minn. Statutes 2025 208.04
Candidates, nominating petitions, Minn. Rules 8205.1050
Capital improvement bonds, see Bonds (public debt) under this topic
Cemetery associations
Bond or reporting violations, Minn. Statutes 2025 306.95
County cemetery funds, Minn. Statutes 2025 306.49, 306.51, 306.52
Mausoleum or columbarium performance bonds, Minn. Statutes 2025 306.90
Notice received, Minn. Statutes 2025 306.77
Permanent care and improvement funds, financial statements, Minn. Statutes 2025 306.761, 306.77, 306.93
Certificates of election, violations, Minn. Statutes 2025 204C.41, 211A.05
Change of county seat, duties
Affidavits, filing, Minn. Statutes 2025 372.02
Neglect or refusal, Minn. Statutes 2025 372.13
Petition, filing, Minn. Statutes 2025 372.01
Referendum, Minn. Statutes 2025 372.04, 372.05
Change of name, auditor's duties regarding, Minn. Statutes 2025 201.14, 259.11
City assessors, appointment, Minn. Statutes 2025 273.05
City development districts, assessments, Minn. Statutes 2025 469.130
Claims against county
Appeals procedures, Minn. Statutes 2025 373.09 to 373.11
Client-directed support programs, exemption from compliance procedures, Minn. Statutes 2025 375.18
Payment, Minn. Statutes 2025 375.18
Codes and numbering, see under DESCRIPTIONS OF PROPERTY
Compatible offices, Minn. Statutes 2025 273.061
Compensation and salaries
County board, duties, Minn. Statutes 2025 282.09
Drainage systems, fees and expenses, Minn. Statutes 2025 103E.645
Elections, recounts, Minn. Statutes 2025 204C.35, 204C.36
Fixing after reduction in net tax capacity, Minn. Statutes 2025 382.20
Generally, Minn. Statutes 2025 384.151
Repeal of inconsistent law, Minn. Statutes 2025 384.151, 384.154
Suspension from office, malfeasance, Minn. Statutes 2025 384.03
Tax-forfeited land sales, Minn. Statutes 2025 282.09, 282.19
Compulsory process, tax lists, corrections, Minn. Statutes 2025 274.09
Conflicts of interest, county contracts, Minn. Statutes 2025 382.18
Conservation tax credit, lost revenues, Minn. Statutes 2025 273.119
Counties, auditor's duties regarding
Appeal and equalization boards, Minn. Statutes 2025 274.14, 274.17
Boundary changes, Minn. Statutes 2025 370.02 to 370.04, 370.07, 370.18
Canvass reports, Minn. Statutes 2025 204C.33, 204C.37, 204C.39
Change of county seat, duties, see same under this topic
Consolidation of counties, Minn. Statutes 2025 371.09, 371.10, 371.11
County names, changes, Minn. Statutes 2025 375.39
Outstanding obligations, Minn. Statutes 2025 471.70
Warrants, Minn. Statutes 2025 385.05, 385.34
County boards, duties regarding
County coordinator's assumption of responsibility, Minn. Statutes 2025 375.49
Notice of meetings after boundary change, Minn. Statutes 2025 370.12
Orders for payment, Minn. Statutes 2025 385.05
Resolutions, delinquent property taxes, Minn. Statutes 2025 279.08
County canvassing boards, appointments, Minn. Statutes 2025 204C.31
County elections, tie votes, procedures, Minn. Statutes 2025 375.04
County extension committee, Minn. Statutes 2025 38.36, 38.38
County funds and accounts, duties, see Funds and accounts under COUNTIES
County highways, Minn. Statutes 2025 163.12, 163.13
County hospitals, duties, Minn. Statutes 2025 376.04
County law libraries, duties, Minn. Statutes 2025 134A.06, 134A.13
County license bureau, director, Minn. Statutes 2025 373.35
County officers and employees
Case for special election, removal, Minn. Statutes 2025 351.18, 351.20
Incidental expenses, duties, Minn. Statutes 2025 375.16
New bond, filing, notice received, Minn. Statutes 2025 382.13
County parks, Minn. Statutes 2025 398.32, 398.34
County payments, Minn. Statutes 2025 384.13
County state-aid highways, reports received, Minn. Statutes 2025 162.08
County treasurer's office, ineligibility for, Minn. Statutes 2025 385.01
County treasurers, salary or office budget, appeals, Minn. Statutes 2025 385.373
Death, records, delivery to successor, Minn. Statutes 2025 384.11
Definitions
Campaign finance reporting, Minn. Statutes 2025 211A.01
Education Code, Minn. Statutes 2025 120A.05
Elected county officials, county auditors defined as, Minn. Statutes 2025 351.14
Election law, Minn. Statutes 2025 200.02
Delinquent property taxes
Cancellation of judgment, Minn. Statutes 2025 279.34
Confessions of judgment, Minn. Statutes 2025 279.37
Conveyances, Minn. Statutes 2025 272.12, 272.14
Lists
Filing, Minn. Statutes 2025 279.05
Mailing, Minn. Statutes 2025 279.091
Publication, Minn. Statutes 2025 279.08, 279.131
Notices, Minn. Statutes 2025 279.131, 279.37
Payment, Minn. Statutes 2025 272.14
Payment before judgment, Minn. Statutes 2025 279.25
Persons requesting notice, Minn. Statutes 2025 276.041
Timber, cutting notices, disclosure, Minn. Statutes 2025 272.41
Deputies
Generally, Minn. Statutes 2025 384.08, 384.151
Temporary county auditors, Minn. Statutes 2025 384.07
Deputy registrars of motor vehicles, Minn. Statutes 2025 168.33, Minn. Rules 7406.0100 to 7406.2700
Descriptions of property, see Property taxes under this topic
Disability, temporary auditor, Minn. Statutes 2025 384.08
Disparity reduction aid, Minn. Statutes 2025 273.1398, 275.08
Disqualification, officials removed from office, Minn. Statutes 2025 351.22
Ditch assessment certification for state-owned lands, Minn. Statutes 2025 477A.12
Documents, posting by sheriff, Minn. Statutes 2025 387.04
Dogs
Domestic animals, damage by dogs, claims, Minn. Statutes 2025 347.15
Licenses, Minn. Statutes 2025 347.08, 347.11, 347.12, 347.14
Drainage systems, duties, see County auditors under DRAINAGE SYSTEMS
Duties and powers
Generally, Minn. Statutes 2025 6.52
Modification of, Minn. Statutes 2025 375A.1205, 375A.121
Election administration training
Delegation of duties, Minn. Rules 8240.0100, 8240.1100
Generally, Minn. Rules 8240.0200, 8240.1200
Municipal clerks, records and record keeping, Minn. Rules 8240.2700
Training authorities, county auditors defined as, Minn. Rules 8240.0100
Election conferences, attendance, Minn. Rules 8240.1050
Election contests
Ballot guards, appointment, Minn. Statutes 2025 209.05
Notice, Minn. Statutes 2025 209.021
Election expenses, Minn. Statutes 2025 204B.32
Election judges
Absence from work, certification for, Minn. Statutes 2025 204B.195, 204C.40, 204D.27
Appointment lists, Minn. Statutes 2025 204B.21
Mail balloting, appointment for, Minn. Rules 8210.3000
Qualifications, Minn. Statutes 2025 204B.19
Training materials, Minn. Rules 8240.2000
Election materials, Minn. Statutes 2025 204B.27, 204B.29, 204B.295, 204C.28
Election of
1918 election, Minn. Statutes 2025 382.01
Failure to qualify, Minn. Statutes 2025 384.05
Generally, Minn. Statutes 2025 384.01
Election officials
Removal of, Minn. Statutes 2025 204B.26
Training for
Delegation of duties, Minn. Statutes 2025 204B.25
Duties, generally, Minn. Statutes 2025 204B.25, 204B.28
Electronic voting systems, counting centers, Minn. Statutes 2025 206.85
Expenses, Minn. Statutes 2025 382.37
Instructions from secretary of state, Minn. Statutes 2025 204B.27
Program, Minn. Statutes 2025 204B.27, 204B.28
Voting precincts, redistricting, Minn. Statutes 2025 204B.146
Election recounts, notice received, Minn. Rules 8235.0300
Elections
Chain of custody plans, Minn. Statutes 2025 204B.182
Deceptive practices, reports received, Minn. Statutes 2025 204C.035
Early voting, hours of service, Minn. Statutes 2025 203B.085
Election reporting system, duties, Minn. Statutes 2025 204B.275
Intimidation and interference with duties, violations and penalties, Minn. Statutes 2025 211B.076
Personal information, dissemination, Minn. Statutes 2025 211B.076
Postelection review of voting systems, Minn. Statutes 2025 206.89
Recounts, Minn. Statutes 2025 206.89
Voter registration, student residential housing list certification, Minn. Statutes 2025 201.061
Voting Rights Act, Minn. Statutes 2025 200.54
Elections messengers, appointment, Minn. Statutes 2025 204C.29
Elections petitions, filing officers, Minn. Rules 8205.1040, 8205.1050
Electronic voting systems, see ELECTRONIC VOTING SYSTEMS, Minn. Rules 8220.0050 to 8220.2850
Emergency telecommunications systems, enhanced 911 systems account, duties, Minn. Statutes 2025 403.113
Eminent domain proceedings, Minn. Statutes 2025 117.135
Employees
Additional clerks, Minn. Statutes 2025 280.38
Reports about, Minn. Statutes 2025 384.17
Expenses
Allowance, Minn. Statutes 2025 384.151
Revenue Department meetings, Minn. Statutes 2025 384.06
Fees of county
Collecting, Minn. Statutes 2025 384.151
Collections and payments, Minn. Statutes 2025 384.17
Filing fees, notice of inadequate payment, Minn. Statutes 2025 204B.11
Filing officer, election recounts, Minn. Statutes 2025 204C.35
Filing with
Affidavits
Candidacy, Minn. Statutes 2025 103C.305, 204B.09, 204D.23, 205.13
Nonelection of town officers, Minn. Statutes 2025 365.59
Withdrawal, Minn. Statutes 2025 204B.12, 204D.23
Aggregate materials taxes, Minn. Statutes 2025 298.75
Alteration of public drainage systems affecting trunk highways, Minn. Statutes 2025 161.28
Annexation of territory, Minn. Statutes 2025 414.09
Annexation orders, cities, Minn. Statutes 2025 414.031, 414.0325, 414.061
Auctioneers, nonresident license applicants, documentation, Minn. Statutes 2025 330.11
Audits and examinations, Minn. Statutes 2025 458A.06
Biomass energy conversion systems, personal property tax exemption, Minn. Statutes 2025 272.02
Bonds (officers and fiduciaries), Minn. Statutes 2025 367.10, 367.23, 367.31
Bonds (public debt), Minn. Statutes 2025 103E.202
Campaign financial reports, Minn. Statutes 2025 211A.02
Cemetery associations
Audited financial statements or certified letters, Minn. Statutes 2025 306.93
Construction performance bonds, Minn. Statutes 2025 306.90
County cemetery funds, interest received, Minn. Statutes 2025 306.50
Generally, Minn. Statutes 2025 306.761
Permanent care and improvement funds, Minn. Statutes 2025 306.44
Certificates of real estate value, Minn. Statutes 2025 272.115, 273.124, 287.241
Condominium documents, Minn. Statutes 2025 515.02, 515.13, 515.15, 515.26
Congressional redistricting plans, Minn. Statutes 2025 2.91
Consolidated counties, new commissioner districts, Minn. Statutes 2025 371.09
Conveyances, municipal subdivisions, Minn. Statutes 2025 272.162
Coroners jurors, certificates, Minn. Statutes 2025 357.27
County attorneys' accounts, Minn. Statutes 2025 388.13
County board resolutions, Minn. Statutes 2025 103B.331
County financial statements, Minn. Statutes 2025 375.17
County highways, Minn. Statutes 2025 163.11 to 163.13, 163.17
County jails, construction approvals, Minn. Statutes 2025 641.22
County law library, property, Minn. Statutes 2025 134A.06
County officers and employees, Minn. Statutes 2025 357.33, 382.265
County purchasing department, rules, Minn. Statutes 2025 375.75
County seats, changing, Minn. Statutes 2025 372.01 to 372.03, 372.08
County supervisor, State Fair exhibits, bond, Minn. Statutes 2025 375.81
County treasurers, Minn. Statutes 2025 384.12, 385.38
Court reports, orders appointing, Minn. Statutes 2025 486.01
Death certificates, termination of joint tenancy, Minn. Statutes 2025 600.21
Debt service resolutions, public indebtedness, Minn. Statutes 2025 475.61
Delinquent property taxes
Cancellation of judgment, Minn. Statutes 2025 279.34
Certificate of publication, lists and notices, Minn. Statutes 2025 279.12
Confessions of judgment, Minn. Statutes 2025 279.37
Installment payment offers, Minn. Statutes 2025 279.37
Publication bids, lists and notices, Minn. Statutes 2025 279.07
Requests for notice, Minn. Statutes 2025 276.041
Timber, cutting, Minn. Statutes 2025 272.41
Detachment orders, Minn. Statutes 2025 414.06
District court law clerks, orders appointing, Minn. Statutes 2025 484.545
Drainage systems
Contractors petitions, Minn. Statutes 2025 103E.535, 103E.545
County highways, Minn. Statutes 2025 163.17
Detailed survey report, Minn. Statutes 2025 103E.291, 103E.295
Order to apportion liens, Minn. Statutes 2025 103E.631
Petitions, Minn. Statutes 2025 103E.202, 103E.221, 103E.801, 103E.811
Petitions for outlet for municipality, Minn. Statutes 2025 103E.411
Preliminary reports, Minn. Statutes 2025 103E.251, 103E.255
Viewers' reports, Minn. Statutes 2025 103E.321
Elections, recounts, Minn. Statutes 2025 204C.35, 204C.36
Filing fees, generally, Minn. Statutes 2025 373.41
Fines, receipts, Minn. Statutes 2025 375.55
Hospital district matters, Minn. Statutes 2025 447.31, 447.36, 447.38
Indigent persons, hospitalization, Minn. Statutes 2025 261.22
Land registration, applications, Minn. Statutes 2025 508.03, 508A.03
Legislative redistricting plans, Minn. Statutes 2025 2.91
Maps, voting precincts, Minn. Statutes 2025 204B.14
Maximum effort school aid, Minn. Statutes 2025 126C.69
Mine inspectors, Minn. Statutes 2025 180.02, 180.11
Monthly collections and payments statement, Minn. Statutes 2025 384.17
Natural Resources Department costs statement, Minn. Statutes 2025 103F.215
Net tax capacity, final findings, Minn. Statutes 2025 270C.926
New town, proceedings to organize, Minn. Statutes 2025 379.01
Oaths of office, Minn. Statutes 2025 358.11
Ordinances
Annexation, Minn. Statutes 2025 414.033
Change of name, cities, Minn. Statutes 2025 413.02
County boards, Minn. Statutes 2025 375.51
County parks, Minn. Statutes 2025 398.34
Publication, Minn. Statutes 2025 375.51
Rural and urban service districts, Minn. Statutes 2025 272.67
Storm sewer improvement districts, Minn. Statutes 2025 444.17, 444.21
Watershed management special tax district, Minn. Statutes 2025 103B.245
Personal property taxes, payment receipts, Minn. Statutes 2025 276.05
Plats, irregular tracts, Minn. Statutes 2025 272.19
Portages, petitions for establishment, alteration, or vacation, Minn. Statutes 2025 163.13
Postsecondary schools, residential housing lists, Minn. Statutes 2025 135A.17
Probation officers, salary assignment, Minn. Statutes 2025 244.19
Property taxes, Minn. Statutes 2025 276.05, 276.11, 278.12
Public waters inventory maps, Minn. Statutes 2025 103G.241
Real estate, conveyances to state, Minn. Statutes 2025 280.385
Real estate tax judgment sales redemption
Agents for service of process, Minn. Statutes 2025 281.28 to 281.30
Death of owners, affidavits, Minn. Statutes 2025 281.05
Expiration of redemption, proof of notice, Minn. Statutes 2025 281.21
Property owned and occupied by armed forces members, Minn. Statutes 2025 281.273, 281.276
Receipts, Minn. Statutes 2025 281.03
Real property, coding of tracts, Minn. Statutes 2025 272.194
Redistricting plan, counties, Minn. Statutes 2025 375.025
Referendum results, statutory cities, Minn. Statutes 2025 412.081, 412.091, 412.551
Repair of town bridges, itemized statements, Minn. Statutes 2025 165.12
Resolutions, Minn. Statutes 2025 204B.14, 471.63
Road construction, Minn. Statutes 2025 160.17
Rural and urban service districts, Minn. Statutes 2025 272.67
Rural water user districts
Certificates of approval, Minn. Statutes 2025 110A.16, 110A.17, 110A.22
Resolution to dissolve, Minn. Statutes 2025 110A.35
Treasurer's bond, Minn. Statutes 2025 110A.26
Sanitary districts
Board elections, Minn. Statutes 2025 442A.14
Order for annexation, Minn. Statutes 2025 442A.05
Order for creation, Minn. Statutes 2025 442A.04
Order for detachment, Minn. Statutes 2025 442A.06
Order for dissolution, Minn. Statutes 2025 442A.07
Semitaconite taxes, estimates, Minn. Statutes 2025 298.39
Severed mineral interests, ownership, Minn. Statutes 2025 93.52
Sheriff's civil service commission, Minn. Statutes 2025 387.32, 387.43
Soil and water conservation districts, Minn. Statutes 2025 103C.311, 103C.601, 103C.611, 103C.635
Tax-forfeited lands
Armed forces members, affidavits, Minn. Statutes 2025 282.171
Auxiliary forest and conservation lands, designation, Minn. Statutes 2025 282.011
Camp Ripley Military Reservation, Minn. Statutes 2025 190.30
Conveyances, Minn. Statutes 2025 282.014
Lists, Minn. Statutes 2025 282.02, 282.322
Prior owners, applications for purchase, Minn. Statutes 2025 282.012
Sales, new deeds, Minn. Statutes 2025 282.33
Tax lists, omitted or undervalued property
Generally, Minn. Statutes 2025 274.10
Real estate tax judgment sales, certificates, Minn. Statutes 2025 272.17
Statement of facts or evidence, Minn. Statutes 2025 274.09
Tax-forfeited lands, Minn. Statutes 2025 282.02, 282.322
Timber bounties, plats verifying timber growing, Minn. Statutes 2025 348.02
Town government options, election certification, Minn. Statutes 2025 367.31
Town names, Minn. Statutes 2025 379.08, 379.09
Town roads, Minn. Statutes 2025 163.16, 164.06, 164.07
Transient merchants, Minn. Statutes 2025 329.11, 329.12
Vocational education cooperative centers, withdrawals or dissolutions, Minn. Statutes 2025 123A.22
Voting returns, counties, canvass results, Minn. Statutes 2025 204C.32, 204C.33, 204C.39
Watershed districts
Assessment statements, Minn. Statutes 2025 103D.901
Establishment petitions, Minn. Statutes 2025 103D.205
Management plans, Minn. Statutes 2025 103D.401
Managers, appointments, Minn. Statutes 2025 103D.311
Project authorization orders, Minn. Statutes 2025 103D.805
Fines
School districts, apportionment report violations, Minn. Statutes 2025 123B.19
Tax assessment violations, Minn. Statutes 2025 273.21
Fire prevention improvements, Minn. Statutes 2025 88.30 to 88.33, 88.36, 88.38, 88.41
Firefighters relief associations, minimum municipal obligation, Minn. Statutes 2025 424A.092, 424A.093
Fireworks display permits, duties, Minn. Statutes 2025 624.22
Funds and accounts, county board meeting, Minn. Statutes 2025 384.09
Funds transfers to avoid interest, Minn. Statutes 2025 385.32
General elections, duties, see GENERAL ELECTIONS
Hazardous buildings, cost of repair or removal, Minn. Statutes 2025 463.22
Hazardous waste procedures, costs of completion, Minn. Statutes 2025 400.161
Help America Vote Act, complaints procedures, Minn. Statutes 2025 200.04
Homesteads, property taxes, Minn. Statutes 2025 273.124, 290A.25
Hospital district elections, Minn. Statutes 2025 447.32
Interest rates, improvement bonds, Minn. Statutes 2025 430.12
Iron ore, unmined, Minn. Statutes 2025 298.47
Jails, noncounty prisoners, fees, Minn. Statutes 2025 641.12
Junk dealers, ordinances, regulating, Minn. Statutes 2025 471.928
Lake improvement districts, referendum, Minn. Statutes 2025 103B.545
Land
County-administered natural resources lands, acreage, Minn. Statutes 2025 477A.12
Land exchanges, Minn. Statutes 2025 94.343
Land records, to state auditor and Natural Resources Department, Minn. Statutes 2025 84.027
Taxable value, Minn. Statutes 2025 273.061
Large wind energy conversion systems, site permit applications, duties, Minn. Rules 7854.0600
Lawsuits
County attorneys, failure to account for funds, Minn. Statutes 2025 388.13
County treasurers, failure to settle accounts, Minn. Statutes 2025 385.21
Injured persons, Minn. Statutes 2025 384.04
Malfeasance, Minn. Statutes 2025 384.03
Real estate tax judgment sales, leases, Minn. Statutes 2025 280.38
Service of summons, Minn. Statutes 2025 373.07
State, Minn. Statutes 2025 384.04
Tax collection, lawsuits against county auditors, Minn. Statutes 2025 272.30
Legislative Manual, copies to, Minn. Statutes 2025 5.08
Liability
Delinquent property taxes, Minn. Statutes 2025 279.02, 279.12
Deputy registrars of motor vehicles, Minn. Statutes 2025 168.33
Taxes, omitted or undervalued property, Minn. Statutes 2025 274.12
Local deputy assessors, appointment, Minn. Statutes 2025 273.06
Local governments
Cooperation and combination, plats, preparation, Minn. Statutes 2025 465.85
Outstanding obligations, reports received, Minn. Statutes 2025 471.70
Local police relief associations, Minn. Statutes 2025 353.28
Mail balloting, Minn. Statutes 2025 204B.45, 204B.46, Minn. Rules 8210.3000
Malfeasance
Generally, Minn. Statutes 2025 384.03
Removal from office, Minn. Statutes 2025 272.29, 351.14 to 351.23
Manufactured homes
Tax lists, Minn. Statutes 2025 273.125
Tax payments, Minn. Statutes 2025 168A.05, 169.86
Maps, voting precincts, duties, Minn. Statutes 2025 204B.14
Market value homestead credits, Minn. Statutes 2025 273.1384
Maximum effort school aid loans, Minn. Statutes 2025 126C.69, 126C.71
Memberships
County appeal and equalization boards, Minn. Statutes 2025 274.13
County board, clerk, Minn. Statutes 2025 384.09
County canvassing boards, Minn. Statutes 2025 204C.31
County extension committees, Minn. Statutes 2025 38.36
County land classification committee, Minn. Statutes 2025 92.34
School district canvassing boards, Minn. Statutes 2025 205A.10
Messengers, elections, see Messengers under ELECTIONS
Metropolitan agricultural preserves, Minn. Statutes 2025 473H.06, 473H.10
Metropolitan Airports Commission, property tax levies, Minn. Statutes 2025 473.661, 473.665, 473.667
Metropolitan area counties, net tax capacity, Minn. Statutes 2025 473.254, 473F.03 to 473F.08
Metropolitan Council, property tax levies, Minn. Statutes 2025 473.13
Metropolitan Mosquito Control Commission, members, Minn. Statutes 2025 473.702
Mineral tax revenues, distributions to local governments, Minn. Statutes 2025 126C.48
Minerals, structures, timber, peat, sand, gravel, or soil, removal and sale for taxes, Minn. Statutes 2025 272.38
Mines or ore-milling plants, licenses, Minn. Statutes 2025 282.04
Mining
Permits, Minn. Statutes 2025 93.43, 117.47, 117.48
Tax-forfeited lands, Minn. Statutes 2025 93.43
Misfeasance, removal from office, Minn. Statutes 2025 351.14 to 351.23
Municipal elections, Minn. Statutes 2025 205.07, 205.16, 205.175, 205.185
Municipal waste disposal, charges and rates, Minn. Statutes 2025 443.29
Municipalities, outstanding obligations, Minn. Statutes 2025 471.70
Net tax capacity, see under PROPERTY TAXES
News media, at polling places, Minn. Statutes 2025 206.85
Nominating petitions, Minn. Statutes 2025 204B.09, 204B.10, 204D.23
Nominating petitions, candidates, verification, Minn. Rules 8205.1050
Nomination, primary elections, Minn. Statutes 2025 204C.32
Nonfeasance, removal from office, Minn. Statutes 2025 272.29, 351.14 to 351.23
Notaries public, powers of, Minn. Statutes 2025 358.15
Noxious weeds, control expenses, Minn. Statutes 2025 18.83, 18.84
Oaths
Appointment after vacancy, Minn. Statutes 2025 375.08
Authority to administer, Minn. Statutes 2025 6.52, 274.09
Deputy auditors, Minn. Statutes 2025 384.08
Endorsement on bond, Minn. Statutes 2025 384.02
Recording, Minn. Statutes 2025 382.10
Recording fees, Minn. Statutes 2025 382.08
Refusal to take, Minn. Statutes 2025 384.05
Office hours, elections, Minn. Statutes 2025 203B.085, 204C.28
Offices and supplies, Minn. Statutes 2025 375.14, 382.04
Optical scan voting systems
Number of ballots received, Minn. Rules 8230.0560
Test results, Minn. Rules 8230.3550
Write-in voting, processing location, Minn. Rules 8230.2040, 8230.4375
Optical scan voting systems, testing, Minn. Statutes 2025 206.83
Optional county government forms
Abolition of office, Minn. Statutes 2025 375A.04
Appointment, procedures, Minn. Statutes 2025 375A.10
Auditor-administrator plan, Minn. Statutes 2025 375A.01
Consolidation of duties under, Minn. Statutes 2025 375A.11
County administrator, dual position held, Minn. Statutes 2025 375A.08
County treasurers, office consolidated, Minn. Statutes 2025 375A.10
Vacancies in office, consolidation of duties, Minn. Statutes 2025 375A.11
Ordinances
Copies as evidence, Minn. Statutes 2025 599.13
Publication, Minn. Statutes 2025 375.51
Park districts, Minn. Statutes 2025 398.16, 398.21
Permanent improvement fund, Minn. Statutes 2025 430.07
Permit information office, telephone numbers, Minn. Statutes 2025 116C.34
Personal property taxes, see Property taxes under this topic
Photocopy costs, county canvass reports, Minn. Statutes 2025 204C.33
Plant pest control or eradication costs, Minn. Statutes 2025 18G.03, 18H.03
Plats
Cooperating and combining local governments, Minn. Statutes 2025 465.85
Duties regarding, school districts, Minn. Statutes 2025 123A.40, 123A.50
Irregular tracts, notice, Minn. Statutes 2025 272.19
Missing or unrecorded plats, Minn. Statutes 2025 505.178
Polling places, duties, see POLLING PLACES
Portages, establishment, alteration, or vacation, petitions, appeals, Minn. Statutes 2025 163.13
Precinct caucuses, duties, Minn. Statutes 2025 202A.14, 202A.15
Property taxes
Ambulance services, towns, Minn. Statutes 2025 471.476
Assessments, see Tax assessments under this topic
Bond payments, dissolved statutory cities, Minn. Statutes 2025 412.091, 412.093
Bonded debt sinking funds, counties, Minn. Statutes 2025 272.28
Bonds (public debt), Minn. Statutes 2025 475.64
Certification of payment, fees prohibited, Minn. Statutes 2025 385.42
Codes and numbering, notice, Minn. Statutes 2025 272.194
Collection and distribution, duties, Minn. Statutes 2025 276.12
Consolidation of counties, Minn. Statutes 2025 371.10
Defenses or objections, petitioned properties, Minn. Statutes 2025 278.01
Delinquent property taxes, see same under this topic
Descriptions of property, Minn. Statutes 2025 272.19, 272.192, 272.193, 272.196, 272.46
Disaster or emergency areas, duties regarding, Minn. Statutes 2025 273.1231 to 273.1235
Distribution, Minn. Statutes 2025 276.10
Economic development authorities, Minn. Statutes 2025 469.102
Excess levies, adjustments, Minn. Statutes 2025 275.16
Homesteads, Minn. Statutes 2025 273.124, 290A.25
Impassable roads, correction costs, Minn. Statutes 2025 163.16
Improvements, streets, parks and parkways, Minn. Statutes 2025 430.06
Indian Tribes, refund of tax paid for exempt property, Minn. Statutes 2025 272.02
Intermediate School District 287 (Hennepin County), Minn. Statutes 2025 136D.281
Intermediate School District 916 (Northeast Metro), Minn. Statutes 2025 136D.741
Intermediate School District 917 (Dakota County), Minn. Statutes 2025 136D.88
Levy mounts due, certification, Minn. Statutes 2025 6.60
Lists, see Tax lists under this topic
Local government collections, Minn. Statutes 2025 471.69
Local government levies, Minn. Statutes 2025 275.065, 275.07
Meetings, Minn. Statutes 2025 275.065
Metropolitan agricultural preserves, Minn. Statutes 2025 473H.06, 473H.10
Metropolitan Council levies, duties, Minn. Statutes 2025 473.13
Mosquito control, Minn. Statutes 2025 473.711
Notice received, Minn. Statutes 2025 275.74, 278.03, 279.22
Omitted property, reports received, Minn. Statutes 2025 273.061
Payment in installments, Minn. Statutes 2025 435.17
Pedestrian malls, Minn. Statutes 2025 430.102
Petitions, Minn. Statutes 2025 278.01
Petitions for defenses or objections, overpayment, interest owed petitioner, Minn. Statutes 2025 278.08
Postaudits, Minn. Statutes 2025 6.62
Powerline credit, Minn. Statutes 2025 273.42
Public safety radio communication system, funding deficiencies, Minn. Statutes 2025 403.31
Railroad operating property, Minn. Statutes 2025 272.20
Rates, calculation, Minn. Statutes 2025 275.079, 275.08
Real estate tax judgment sales redemption, see same under this topic
Real property, contamination value, Minn. Statutes 2025 270.96
Reductions or abatements, Minn. Statutes 2025 270C.86, 375.192
Revenues, distribution, Minn. Statutes 2025 276.12
Rural and urban service districts, Minn. Statutes 2025 272.67
School districts, Minn. Statutes 2025 123A.455, 275.124
State general tax, levy rate, Minn. Statutes 2025 275.025
State, land acquired by, Minn. Statutes 2025 272.68
Tax levies
Bonds (public debt) purchased by Investment Board, Minn. Statutes 2025 475.73
County medical assistance fund, Minn. Statutes 2025 256B.20
Hospital districts, Minn. Statutes 2025 447.34
Impassable town roads, correction costs, special levies, Minn. Statutes 2025 163.16
Park museums, Minn. Statutes 2025 450.25
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2025 458A.10
Statutory cities, optional plan B, Minn. Statutes 2025 412.711
Towns, generally, Minn. Statutes 2025 165.12
Tax lists, see Tax lists under this topic
Tax relief areas, Minn. Statutes 2025 273.1391
Township levies, recording errors, correction, Minn. Statutes 2025 275.077
Unclaimed refunds, notice, Minn. Statutes 2025 276.19
Undivided interests, taxes on, reports received, Minn. Statutes 2025 276.07
Unpaid taxes, searches for, Minn. Statutes 2025 385.42
Valuation of property, see same under this topic
Property taxes, duties regarding
Certificates of real estate value, acceptance, Minn. Rules 8110.0400
Levies, town roads and bridges, certification, Minn. Rules 8820.2300
Public buildings
Sale, Minn. Statutes 2025 375.195
Using for polling places, Minn. Statutes 2025 204B.16
Public guardianship, costs, Minn. Statutes 2025 252A.20
Public retirement plans, employer contributions, collection, Minn. Statutes 2025 353.28
Public safety administrative penalty orders, reports received, Minn. Statutes 2025 299A.802
Public safety radio communication system, funding deficiencies, Minn. Statutes 2025 403.31
Public waters inventory maps, notice of, Minn. Statutes 2025 103G.201
Radioactive waste, exploratory drilling permits, Minn. Rules 4410.7906, 4410.7912
Railroad operating property, Minn. Statutes 2025 272.20
Real estate records, redemptions, Minn. Statutes 2025 281.03
Real estate tax judgment books
Petitions for defenses or objections, unpaid judgments, Minn. Statutes 2025 278.10
Requirements, Minn. Statutes 2025 279.23
Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Real estate tax judgment sales redemption
Amounts due, Minn. Statutes 2025 281.03
Armed forces members, property, Minn. Statutes 2025 281.273, 281.276
Expiration of redemption, Minn. Statutes 2025 281.173, 281.174
Partial redemptions, payments, Minn. Statutes 2025 281.10
Partial tracts, after eminent domain, Minn. Statutes 2025 281.40
Prima facie evidence of forfeiture, Minn. Statutes 2025 284.07
Property owned and occupied by armed forces members, Minn. Statutes 2025 281.274
Reports received, Minn. Statutes 2025 281.11
Rights of redemption following death of owner, Minn. Statutes 2025 281.05
Statements of interest in property, Minn. Statutes 2025 281.29
Vacant property, limited right of entry, Minn. Statutes 2025 281.70
Real estate tax judgments, bills, Minn. Statutes 2025 278.10
Real estate tax records
Certificates of sale, assignment, or cancellation, Minn. Statutes 2025 281.324 to 281.327
Generally, Minn. Statutes 2025 280.07
Recall petitions, elected state officers, Minn. Rules 8205.1040
Records and record keeping
Certified copies, Minn. Statutes 2025 382.16
Damaged records, Minn. Statutes 2025 375.15
Delivery to successor, Minn. Statutes 2025 384.11
Old records, Minn. Statutes 2025 384.10, 384.14, 384.141
Party ballot selection, data classification, Minn. Statutes 2025 207A.12
Public access, Minn. Statutes 2025 382.16
Tax assessments, see same under this topic
Transcriptions, Minn. Statutes 2025 384.10
Records kept
Elections, Minn. Statutes 2025 204C.28
Voter party ballot choices, presidential primary election, Minn. Statutes 2025 207A.12
Recount officials, duties, see under BALLOTS
Referenda, Minn. Statutes 2025 103B.545, 375A.12, 375B.07, 375B.10
Referendum, mail balloting, Minn. Statutes 2025 204B.46
Regional development commissions, Minn. Statutes 2025 462.396
Removal or suspension
Appeals, Minn. Statutes 2025 351.21
County officers, appointed to perform auditors' duties, Minn. Statutes 2025 351.16
Grounds, Minn. Statutes 2025 351.15
Malfeasance, hearings for, Minn. Statutes 2025 384.03
Misfeasance, Minn. Statutes 2025 351.14 to 351.23
Nonfeasance, Minn. Statutes 2025 272.29, 351.14 to 351.23
Petitions, submitting to county board, Minn. Statutes 2025 351.16
Reports given
Audits and examinations, Minn. Statutes 2025 6.51
Cemetery associations, Minn. Statutes 2025 306.52, 306.95
Collections and payments, Minn. Statutes 2025 384.17
Counties, outstanding obligations, Minn. Statutes 2025 471.70
County-administered natural resources lands, acreage, Minn. Statutes 2025 477A.12
County cemetery funds, interest, Minn. Statutes 2025 306.52
County law libraries, Minn. Statutes 2025 134A.06
Drainage systems, property owners' reports, Minn. Statutes 2025 103E.021, 103E.323
Drivers' licenses, Minn. Statutes 2025 171.54
Election judges, appointment lists, Minn. Statutes 2025 204B.21
Electronic voting systems, Minn. Statutes 2025 206.82
Funds and accounts, county board meeting, Minn. Statutes 2025 384.09
Iron ore, unmined, Minn. Statutes 2025 298.47
Land records, to state auditor and Natural Resources Department, Minn. Statutes 2025 84.027
Municipalities, outstanding obligations, Minn. Statutes 2025 471.70
Property taxes
Defenses or objections, petitioned properties, Minn. Statutes 2025 278.01
Local government collections, Minn. Statutes 2025 471.69
Local government levies, Minn. Statutes 2025 275.07
School districts, levies, Minn. Statutes 2025 275.124
School districts, Minn. Statutes 2025 123B.19, 126C.46, 126C.48, 127A.34
Senior citizens' property tax deferral program, tax liens, Minn. Statutes 2025 290B.09
Solar energy production taxes, Minn. Statutes 2025 272.0295
Tax-forfeited land sales, Minn. Statutes 2025 282.15, 282.17
Tax increment financing districts, excess increments, distribution, Minn. Statutes 2025 469.176
Town real estate assessment rolls, Minn. Statutes 2025 274.18
Undistributed funds, Minn. Statutes 2025 276.10
Vegetated ditch buffer strips and side inlet controls, Minn. Statutes 2025 103E.021
Voter registration, Minn. Statutes 2025 201.061, 201.27
Voting operations, technology, and election resources funding, Minn. Statutes 2025 5.305
Voting returns, Minn. Statutes 2025 204C.32, 204C.33, 204C.37
Wind energy production taxes, Minn. Statutes 2025 272.029
Representatives, election observers, conduct at polling places, Minn. Statutes 2025 204C.06
Restricted residence districts, Minn. Statutes 2025 462.15
Retirement, public employees defined contribution plan, Minn. Statutes 2025 353D.01 to 353D.10
Rural and urban service districts, Minn. Statutes 2025 272.67
Sanitary districts, location, notice received, Minn. Statutes 2025 442A.15
School districts
Adjusted net tax capacity, reports received, Minn. Statutes 2025 273.1325
Apportionment reports, Minn. Statutes 2025 123B.19
Canvassing boards, designees, appointment, Minn. Statutes 2025 205A.10
Common districts, change to independent districts, Minn. Statutes 2025 123A.58
Consolidation, Minn. Statutes 2025 123A.48, 123A.49
Cooperative facilities grants, Minn. Statutes 2025 123A.443
Copies to, Minn. Statutes 2025 123B.14
Detachment and annexation, Minn. Statutes 2025 123A.45
Dissolution, Minn. Statutes 2025 123A.60
Dissolution and attachment, Minn. Statutes 2025 123A.46, 123A.66, 123A.67
Elections, notice received, Minn. Statutes 2025 205A.07, 205A.09, 205A.11
Identification numbers, assignment, Minn. Statutes 2025 123A.58
Maximum effort school aid loans, Minn. Statutes 2025 126C.69
Net revenue loss (school districts), Minn. Statutes 2025 127A.49
Payments, Minn. Statutes 2025 127A.34, 127A.45
Population, Minn. Statutes 2025 275.14
Referendum notices, Minn. Statutes 2025 126C.17
Reports given, Minn. Statutes 2025 126C.46, 126C.48
Taxes and fines, apportionment to districts, Minn. Statutes 2025 127A.34
Seals
County board use, Minn. Statutes 2025 204C.37
Legal status, Minn. Statutes 2025 375.11
Search procedures for unpaid taxes, Minn. Statutes 2025 384.19
Secondhand dealers, ordinances regulating, Minn. Statutes 2025 471.928
Senior citizens' property tax deferral program
Deferred amounts, duties regarding, Minn. Statutes 2025 290B.04, 290B.05, 290B.07, 290B.08
Filing fees, Minn. Statutes 2025 290B.08
Tax data, access to, Minn. Statutes 2025 270B.12
Tax liens, Minn. Statutes 2025 290B.09
Sheriff's salary appeals, Minn. Statutes 2025 387.20
Soil and water conservation districts, election results, Minn. Statutes 2025 103C.305
Special assessments
Administrative costs, Minn. Statutes 2025 429.061
City development districts, Minn. Statutes 2025 469.130
Collecting, Minn. Statutes 2025 430.06
Deferments, Minn. Statutes 2025 435.194
Eminent domain, Minn. Statutes 2025 435.17
Excess assessments, duties, Minn. Statutes 2025 430.07
Improvements, Minn. Statutes 2025 435.17
Improvements to tax-forfeited land, sale to private owner, Minn. Statutes 2025 444.076
Installments and interest, cities, Minn. Statutes 2025 429.061
Municipal waste disposal, statutory and fourth class cities, Minn. Statutes 2025 443.015
Special taxing district levies, Minn. Statutes 2025 275.067
Watershed districts, Minn. Statutes 2025 103D.631, 103D.635, 103D.901
Special assessors, compensation and salaries, notice received, Minn. Statutes 2025 270C.96
Special elections, duties, see SPECIAL ELECTIONS
Special service districts, Minn. Statutes 2025 144F.01, 428A.03, 428A.05
Special taxing district levies, Minn. Statutes 2025 275.067
Specific counties
State aid to local governments
Disparity reduction aids, reductions, Minn. Statutes 2025 273.1398, 275.08
State aid and tax credits, estimates or amounts, Minn. Statutes 2025 276.04
State auditor, county auditor duties regarding, Minn. Statutes 2025 6.51, 6.52
State Building Code, enforcement, notice received, Minn. Statutes 2025 326B.121
State general election ballots, preparation, Minn. Rules 8250.0200
State lands
Old age assistance liens, lands acquired under, Minn. Statutes 2025 256.263
Sales, Minn. Statutes 2025 92.215, 92.51
State timber for sale, list, Minn. Statutes 2025 90.101
Streets and roads
Roads taken over as trunk highways, proceedings, Minn. Statutes 2025 161.19
Vacating streets and alleys, Minn. Statutes 2025 412.851
Submitting to, see Filing with under this topic
Subpoenas, authority to issue, Minn. Statutes 2025 6.52, 274.09
Succession to office, records, delivery to, Minn. Statutes 2025 384.11
Suspension, see Removal or suspension under this topic
Taconite and iron sulfides tax revenues, distribution, Minn. Statutes 2025 298.28
Tax assessments
Ambulance services, towns, Minn. Statutes 2025 471.476
Appeals, Minn. Statutes 2025 270C.95
Assessment books, see under PROPERTY TAXES
Bonds (public debt), Minn. Statutes 2025 475.64
City assessors, appointment, Minn. Statutes 2025 273.05
City development districts, Minn. Statutes 2025 469.130
County survey assessments, Minn. Statutes 2025 381.08
Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2025 277.21
Equalization procedures, Minn. Statutes 2025 274.17
Impassable town roads, correction costs, Minn. Statutes 2025 163.16
Local assessment procedures, correction of deficiencies, Minn. Statutes 2025 273.064
Manufactured homes, Minn. Statutes 2025 273.125
Metropolitan agricultural preserves, Minn. Statutes 2025 473H.06, 473H.10
Metropolitan Airports Commission, Minn. Statutes 2025 473.661, 473.665, 473.667
Modification of duties, Minn. Statutes 2025 375A.121
Public health nuisances, abatement costs, Minn. Statutes 2025 145A.08
Public indebtedness, Minn. Statutes 2025 475.61
Real estate tax judgment sales redemption, Minn. Statutes 2025 281.274
Records, Minn. Statutes 2025 273.17
Specific parts of land, conveyances, Minn. Statutes 2025 272.16, 272.161
State board of equalization, Minn. Statutes 2025 270.12
Tax assessment conferences, Minn. Statutes 2025 384.06
Tax-forfeited lands, Minn. Statutes 2025 282.01, 284.28
Tax statements, duties, Minn. Statutes 2025 471.69
Timber yield tax, auxiliary forests, Minn. Statutes 2025 88.52
Town bridges repaired by counties, town failure to levy, Minn. Statutes 2025 165.12
Unorganized townships, Minn. Statutes 2025 163.06
Values finalized, Minn. Statutes 2025 274.175
Violations, fines, Minn. Statutes 2025 273.21
Void assessments or levies, Minn. Statutes 2025 283.05
Tax collections
Solar energy production taxes, Minn. Statutes 2025 272.0295
Unfunded indebtedness, Iron Range municipalities, Minn. Statutes 2025 471.15
Wind energy production taxes, Minn. Statutes 2025 272.029
Tax credits, Minn. Statutes 2025 375.192
Tax-exempt property, Minn. Statutes 2025 273.18
Tax-forfeited land, see TAX-FORFEITED LAND
Tax increment financing, duties, see TAX INCREMENT FINANCING
Tax levies, see Property taxes under this topic
Tax lists
Copies to, Minn. Statutes 2025 270C.95, 279.06
Correction, Minn. Statutes 2025 274.09
Destruction, Minn. Statutes 2025 273.50
Manufactured homes, Minn. Statutes 2025 273.125
Omitted property, entering, Minn. Statutes 2025 274.08
School building bond agricultural credit, Minn. Statutes 2025 273.1387
Tax payments, Minn. Statutes 2025 276.05, 280.33
Tax records, revising, Minn. Statutes 2025 414.067
Tax statements, duties, Minn. Statutes 2025 471.69
Tax titles, actions to quiet title, Minn. Statutes 2025 284.08
Teachers Retirement Association, payroll deduction shortages, Minn. Statutes 2025 354.51
Term of office, Minn. Statutes 2025 382.01
Timber
Delinquent property taxes, timber sales, Minn. Statutes 2025 272.38, 272.41
State timber for sale, list, Minn. Statutes 2025 90.101
Tax-forfeited lands, timber sales, Minn. Statutes 2025 282.04
Timber bounties, Minn. Statutes 2025 348.02, 348.04
Town assessors, appointment, Minn. Statutes 2025 273.05
Town bridges, repair by counties, costs, Minn. Statutes 2025 165.12
Town roads
Account, allocations, Minn. Statutes 2025 162.081
Impassable, correction, Minn. Statutes 2025 163.16
Towns, auditor's duties regarding
Affidavits of candidacy, municipal elections, Minn. Statutes 2025 205.13
Bonds (officers and fiduciaries), Minn. Statutes 2025 367.10, 367.23, 367.31
Boundary changes, Minn. Statutes 2025 379.01, 379.02, 379.04, 379.05
Change of name, Minn. Statutes 2025 379.07, 379.08, 379.09
Dissolution of towns, Minn. Statutes 2025 365.45 to 365.48
Fire protection districts, Minn. Statutes 2025 368.85
Name, changes, Minn. Statutes 2025 379.02, 379.07 to 379.09
Notices regarding special powers, Minn. Statutes 2025 368.01
Officers and employees appointments, affidavits for, Minn. Statutes 2025 365.59
Optional plans, Minn. Statutes 2025 367.31
Organization of new towns, Minn. Statutes 2025 379.01
Property taxes, special assessment procedures, Minn. Statutes 2025 365.181
Real estate assessment rolls, Minn. Statutes 2025 274.18
Tax liens, town road maintenance, Minn. Statutes 2025 366.015, 366.016
Town meetings, Minn. Statutes 2025 365.50
Unpaid service charge collection, Minn. Statutes 2025 366.012
Vacation of streets, Minn. Statutes 2025 368.01
Townships
Petitions to survey or subdivide, Minn. Statutes 2025 381.01
Unorganized townships, Minn. Statutes 2025 163.06
Transfers of property
County code system, Minn. Statutes 2025 272.194
Generally, Minn. Statutes 2025 272.12, 272.121
Municipal subdivisions, Minn. Statutes 2025 272.162
Specific parts of land, Minn. Statutes 2025 272.16, 272.161
Transient merchants, licenses, Minn. Statutes 2025 329.11
Transportation Department, notice of acquisition of taxable real property, Minn. Statutes 2025 174.11
Trunk highways, proceedings, documents, and plats, requests for, Minn. Statutes 2025 161.19
Underground storage facility permits, notice received, Minn. Statutes 2025 103I.681
Unorganized territories
Hours for voting, Minn. Statutes 2025 204C.05
Notices of election, Minn. Statutes 2025 204B.34
Vacancies in office
Appointments to fill, Minn. Statutes 2025 382.02
Bond, failure to file, Minn. Statutes 2025 382.14
Filling after removal, Minn. Statutes 2025 351.22
Malfeasance, Minn. Statutes 2025 384.03
Optional county governments, consolidation of duties, Minn. Statutes 2025 375A.11
Procedures for filling, Minn. Statutes 2025 375.08
Valuation of property
Equalization procedures, Minn. Statutes 2025 274.17
Omitted property, Minn. Statutes 2025 274.08, 274.09
Reductions or abatements of valuation, Minn. Statutes 2025 375.192
Violations and penalties
Elections, Minn. Statutes 2025 201.27, 204C.41, 211A.05
Malfeasance, Minn. Statutes 2025 272.29, 351.14 to 351.23, 384.03
Nonfeasance, Minn. Statutes 2025 272.29, 351.14 to 351.23
Removal or suspension, see same under this topic
School districts, apportionment report violations, fines, Minn. Statutes 2025 123B.19
Tax assessment duties, Minn. Statutes 2025 273.21, 274.12
Voter registration violations, failure to report, Minn. Statutes 2025 201.27
Voting machines and systems, rules or laws, violations, Minn. Statutes 2025 206.66
Voter registration
Challenge removal, Minn. Rules 8200.3550
Deficient registration, Minn. Rules 8200.2900, 8200.3100
Delegation of duties, Minn. Rules 8200.0300
Election administration training, certification, Minn. Rules 8240.2900
Election day registration, verification problems, Minn. Rules 8200.5500
Generally, see VOTER REGISTRATION
Ineligible applications, Minn. Rules 8200.3500
Late registration, Minn. Rules 8200.3100
Proper registration, Minn. Rules 8200.2600
Random notification, Minn. Rules 8200.2700
Records and record keeping, Minn. Rules 8200.3900, 8200.5100
Student residences, educational institutions, certification, Minn. Rules 8200.5100
Training for election officials, see Training program under ELECTION JUDGES
Voter registration, generally, see VOTER REGISTRATION
Voter's bill of rights, Minn. Statutes 2025 204C.08
Voting, duties, see VOTING
Voting machines and systems, see VOTING MACHINES AND SYSTEMS, Minn. Rules 8220.0050 to 8220.2850
Voting precincts
Boundary changes, Minn. Rules 8255.0030 to 8255.0050
Maps, Minn. Rules 8255.0010, 8255.0030
Voting precincts, redistricting, Minn. Statutes 2025 204B.14
Voting returns, summary statements, reports given, Minn. Rules 8230.4050, 8230.4380
Voyageurs National Park, tax-forfeited lands acquired for, Minn. Statutes 2025 84B.03
Waivers, removal petitions, hearings, Minn. Statutes 2025 351.18
War Memorial Building account, duties, Minn. Statutes 2025 373.053
Warrants for payment of money
Property tax revenues, distribution, Minn. Statutes 2025 276.11, 276.12
Undistributed funds, distribution, Minn. Statutes 2025 276.10, 276.12
Wastewater treatment charges, Minn. Statutes 2025 473.521, 473.547
Water-use permit hearings, notice received, Minn. Statutes 2025 103G.305
Waters, changes of name, Minn. Statutes 2025 83A.06
Watershed districts
Charges and rates, collection, Minn. Statutes 2025 444.075
Establishment proceedings, duties regarding, Minn. Statutes 2025 103D.221, 103D.225, 103D.231
Petitions for boundary change, Minn. Statutes 2025 103B.215
Resident owner status, Minn. Statutes 2025 103D.211, 103D.271
Watershed management plans, filing, Minn. Statutes 2025 103D.105
Western Lake Superior Sanitary District
Annexation, Minn. Statutes 2025 458D.22
Solid waste management service charges, Minn. Statutes 2025 458D.111
Writs of election, special elections, Minn. Statutes 2025 204D.22
Zoning, official controls, Minn. Statutes 2025 394.35