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Office of the Revisor of Statutes

2005 Minnesota Statutes Index (topics)

COUNTY TREASURERS

Access to data

Deferrals, senior citizens property tax deferral program, Minn. Statutes 2005 270B.12

Sustainable forest incentive program claimants, Minn. Statutes 2005 290C.04

Accounting and bookkeeping

County cemetery funds, Minn. Statutes 2005 306.47

Property taxes, collection and distribution, Minn. Statutes 2005 276.12

Aggregate materials taxes

Reports received, Minn. Statutes 2005 298.75

Allocation of payments from Natural Resources Department, Minn. Statutes 2005 97A.061

Appeals by, removal from office

Special masters' decision, Minn. Statutes 2005 351.21

Appointment, optional county government

Procedures, Minn. Statutes 2005 375A.10

Appointments by, deputies, Minn. Statutes 2005 385.02

Approvals by

Auctioneers, surety bonds, Minn. Statutes 2005 330.02

Property taxes, application for abatement of penalties, Minn. Statutes 2005 375.192

Public works contractors payment and performance bonds, Minn. Statutes 2005 574.28

Records, destruction, Minn. Statutes 2005 384.14

Transient merchants, bond, Minn. Statutes 2005 329.11

Assignments

Real estate tax judgment sale lands assignments, Minn. Statutes 2005 280.05

Assistance by, state auditor, duty to aid, Minn. Statutes 2005 6.52

Attorney fees, revenue collection, lawsuits, Minn. Statutes 2005 272.30

Attorneys, removal hearings, Minn. Statutes 2005 351.19

Auditor-treasurers

Appointment, procedures, Minn. Statutes 2005 375A.10

Dakota County, Minn. Statutes 2005 383D.09

Elections, Minn. Statutes 2005 375A.10

Audits and examinations, claims, duties, Minn. Statutes 2005 6.60

Auxiliary forests, duties, Minn. Statutes 2005 88.48

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

Bonds (public debt)

Duplicate bonds, duties, Minn. Statutes 2005 475.68 to 475.70

New bond, notice to file, Minn. Statutes 2005 382.13

Purchase from county treasury, Minn. Statutes 2005 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 2005 385.02

Personal property taxes, Minn. Statutes 2005 277.16, 277.23

Property taxes, Minn. Statutes 2005 272.121, 385.42, 473.446, 515B.1-116

Real property, market values, deed taxes, Minn. Statutes 2005 287.23

Certifying to

Homestead benefits improperly allowed, Minn. Statutes 2005 273.124, 290A.25

Property taxes, Minn. Statutes 2005 278.09

Real property, Minn. Statutes 2005 278.08

Western Lake Superior Sanitary District, Minn. Statutes 2005 458D.22

City treasurers, payments to

Fines and penalties, Minn. Statutes 2005 488A.03

Claims against county

Appeals, counterclaims procedure, Minn. Statutes 2005 373.11

Judgments, Minn. Statutes 2005 373.12

Payment, Minn. Statutes 2005 375.18

Compatible offices, Minn. Statutes 2005 273.061

Compensation and salaries

Fixing after reduction in net tax capacity, Minn. Statutes 2005 382.20

Generally, Minn. Statutes 2005 385.373

Tax-forfeited land sales, Minn. Statutes 2005 282.19

Confiscation of property

Delinquent personal property taxes, powers, Minn. Statutes 2005 277.21

Conflicts of interest, county contracts, Minn. Statutes 2005 382.18

Consolidation of counties, duties, Minn. Statutes 2005 371.11

County auditors, treasurers not to serve as, Minn. Statutes 2005 384.01

County auditors/county treasurers, combined office

Modification of duties, Minn. Statutes 2005 375A.121

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

County courts, duties

Fines, disposition, Minn. Statutes 2005 487.33

Petit juries, compensation, Minn. Statutes 2005 487.26

County law libraries, duties, Minn. Statutes 2005 134A.13

County license bureau

Funds, deposits, Minn. Statutes 2005 373.35

County nursing homes, duties

County building fund payments, Minn. Statutes 2005 376.59

Funds and accounts, Minn. Statutes 2005 376.56

Gifts, acceptance of, Minn. Statutes 2005 376.58

Damages, revenue collection, lawsuits, Minn. Statutes 2005 272.30

Delegation of powers to

Delinquent property taxes, abatement of penalties, Minn. Statutes 2005 279.01

Deposits with, see Funds and accounts under COUNTIES

Deputy county treasurers, Minn. Statutes 2005 385.02, 385.25

Disqualification, officials removed from office, Minn. Statutes 2005 351.22

Dissolving statutory cities, duties, Minn. Statutes 2005 412.091, 412.093

Elected county officials

County treasurers defined as, Minn. Statutes 2005 351.14

Election of, Minn. Statutes 2005 382.01

Employees, Minn. Statutes 2005 385.02, 385.38

Endorsements

Mortgage registry taxes, receipt, Minn. Statutes 2005 287.08, 287.11

Expenses

Allowances, Minn. Statutes 2005 385.373

Express charges, forwarding state funds, Minn. Statutes 2005 385.35

Revenue Department meetings, Minn. Statutes 2005 384.06

Training expenses, Minn. Statutes 2005 382.37

Travel expenses, Minn. Statutes 2005 385.35

Failure to qualify, Minn. Statutes 2005 385.03

Fees

Collection, duties, Minn. Statutes 2005 385.373, 385.38

Personal property taxes, delinquent taxes, Minn. Statutes 2005 277.23

Filing with

Abandoned and unclaimed property, sale statement, Minn. Statutes 2005 345.06

Auctioneers, surety bonds, Minn. Statutes 2005 330.02

Certificates of default, state land sales, Minn. Statutes 2005 92.06

Debt schedule, dissolving statutory cities, Minn. Statutes 2005 412.091

Filing fees, Minn. Statutes 2005 373.41

Mortgage registry taxes, payment affidavits, Minn. Statutes 2005 287.11

Municipality, designation where offenses committed, Minn. Statutes 2005 488A.03

Probation officer costs, warrants for payment of money, Minn. Statutes 2005 244.19

Tax-forfeited land sales, defaults, Minn. Statutes 2005 282.17

Fire prevention improvements to private lands, duties, Minn. Statutes 2005 88.41

Game and fish violations

Fines and forfeited bail, Minn. Statutes 2005 97A.065

Investments by, see under COUNTIES

Invoices, jurors' travel expenses and compensation, Minn. Statutes 2005 593.48

Juvenile offenders in group foster care

Duties, Minn. Statutes 2005 260B.331, 260C.331

Launderers' liens, proceeds of sale, Minn. Statutes 2005 514.79

Lawsuits

Deputy county treasurers, failure to make payments, Minn. Statutes 2005 385.25

Failure to settle accounts, Minn. Statutes 2005 385.20, 385.21 to 385.24

Lending county funds, Minn. Statutes 2005 385.29

Securities, actions on, Minn. Statutes 2005 385.30

Speculating on orders or warrants, Minn. Statutes 2005 385.28

Successors, right to prosecute, Minn. Statutes 2005 385.30

Taxes, collection expenses, Minn. Statutes 2005 272.30

Liability

Cemetery fund time certificates, Minn. Statutes 2005 365.33

County cemetery funds, Minn. Statutes 2005 306.46

County funds, Minn. Statutes 2005 118A.02, 385.18

Delinquent property taxes, Minn. Statutes 2005 279.02

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

School districts, payment of judgments, Minn. Statutes 2005 123B.26

Mail and mailing

Personal property taxes, Minn. Statutes 2005 276.04, 277.23

Property taxes, Minn. Statutes 2005 275.065, 276.04, 276.11

Tax statements, manufactured homes, Minn. Statutes 2005 273.125

Malfeasance, removal from office, Minn. Statutes 2005 272.29, 351.14 to 351.23

Manufactured homes, correction of valuation

Notice received, Minn. Statutes 2005 273.125

Meetings, Revenue Department

Tax assessment conferences, Minn. Statutes 2005 384.06

Memberships

County land classification committee, Minn. Statutes 2005 92.34

Electronic Real Estate Recording Task Force, Minn. Statutes 2005 507.094

Park district boards, treasurer, Minn. Statutes 2005 398.18

Metropolitan area counties

Certifying to, administrative auditor, costs, Minn. Statutes 2005 473F.03

Mileage, Minn. Statutes 2005 385.373

Misfeasance, removal from office, Minn. Statutes 2005 351.14 to 351.23

Natural Resources Department payments

Allocation, Minn. Statutes 2005 97A.061

Nonfeasance

Removal from office, Minn. Statutes 2005 272.29, 351.14 to 351.23

Notice given

Delinquent personal property taxes, Minn. Statutes 2005 277.17, 277.20, 277.21, 277.23

Personal property taxes, rates, Minn. Statutes 2005 276.015, 276.04

Property taxes, Minn. Statutes 2005 275.065, 276.015, 276.04, 375.192

Taxes, due date, Minn. Statutes 2005 385.40

Oaths

Appointment after vacancy, Minn. Statutes 2005 375.08

Oaths of office, Minn. Statutes 2005 385.02, 385.03

Optional county governments, Minn. Statutes 2005 375A.10

Recording, Minn. Statutes 2005 382.10

Recording fees, Minn. Statutes 2005 382.08

Offices and supplies

Appeals, Minn. Statutes 2005 385.373

County board, setting, Minn. Statutes 2005 385.373

County seat, Minn. Statutes 2005 382.04

Provision of, by county board, Minn. Statutes 2005 375.14

Optional county government

Appointment procedures, Minn. Statutes 2005 375A.10

Consolidation of duties, Minn. Statutes 2005 375A.11

County auditor-administrator, duties transferred to county treasurers, Minn. Statutes 2005 375A.08

County auditors, offices consolidated, Minn. Statutes 2005 375A.10

Vacancies in office, Minn. Statutes 2005 375A.11

Park districts, duties, Minn. Statutes 2005 398.18, 398.21

Payments by

Claims against county, Minn. Statutes 2005 375.18

County courts, Minn. Statutes 2005 487.33, 488A.03

County payments, Minn. Statutes 2005 384.13

Deed taxes, Minn. Statutes 2005 287.29

Juror compensation, probate proceedings, Minn. Statutes 2005 525.013

Land registration, Minn. Statutes 2005 508.75

Mortgage registry taxes, Minn. Statutes 2005 287.08, 287.12

Property taxes, Minn. Statutes 2005 276.11, 290B.09

School districts, judgments, Minn. Statutes 2005 123B.26, 123B.27

Personal property taxes

Notice received, Minn. Statutes 2005 276.08

Plats, missing or unrecorded, Minn. Statutes 2005 505.178

Position abolished

Optional county government, provisions, Minn. Statutes 2005 375A.04

Powerline credit, amount

Reports received, Minn. Statutes 2005 273.42

Property taxes

Audits and examinations, state's claim, Minn. Statutes 2005 6.60

Collection, see Tax collections under this topic

Delinquent property taxes, Minn. Statutes 2005 276.041, 290A.10, 290A.14

Economic development tax abatement, duties, Minn. Statutes 2005 375.194

Hospital districts, collecting, Minn. Statutes 2005 447.34

Levies, redistributing, Minn. Statutes 2005 414.067

Penalties or interest, reduction or abatement, Minn. Statutes 2005 375.192

Regional development commissions, Minn. Statutes 2005 462.396

Revenues, remitting to paying agents, Minn. Statutes 2005 475.553

Tax statements, copies, Minn. Statutes 2005 290A.14

Property taxes, notice received, Minn. Statutes 2005 276.08

Public libraries, funds, Minn. Statutes 2005 134.11

Publication by, Minn. Statutes 2005 276.015, 276.04

Purchases by

Real estate tax judgment sales lands purchases, Minn. Statutes 2005 280.05

Tax-forfeited lands, Minn. Statutes 2005 282.016

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

Receipts (documents)

Deed taxes, Minn. Statutes 2005 287.23

Delinquent personal property taxes, notices, Minn. Statutes 2005 277.20

Delinquent property taxes, payments, Minn. Statutes 2005 279.37

Filing with county auditor, Minn. Statutes 2005 384.12

Mortgage registry tax payments, Minn. Statutes 2005 287.11

Property tax lists, Minn. Statutes 2005 276.01

Property tax payments, Minn. Statutes 2005 276.05, 276.07, 278.03

Real estate tax judgment sales redemption, Minn. Statutes 2005 281.11

Tax payments, prima facie evidence, Minn. Statutes 2005 280.33

Transient merchants, license fees, bond, Minn. Statutes 2005 329.11

Records and record keeping

Bonds (public debt), Minn. Statutes 2005 475.70

Damaged records, transcription, Minn. Statutes 2005 375.15

Delinquent personal property taxes, cancellation, Minn. Statutes 2005 277.24

Examinations by county board, Minn. Statutes 2005 385.19

Property tax lists, see Tax lists under PROPERTY TAXES

Senior citizens' property tax deferral program, deferred amounts, Minn. Statutes 2005 290B.07

Tax payments, prima facie evidence, Minn. Statutes 2005 280.33

Transfer to successors, Minn. Statutes 2005 385.06, 385.38

Removal or suspension

Failure to give bond, Minn. Statutes 2005 385.27

Failure to settle or pay, Minn. Statutes 2005 385.22

Governor, duties, Minn. Statutes 2005 272.29

Grounds, generally, Minn. Statutes 2005 272.29, 351.15

Malfeasance, Minn. Statutes 2005 272.29, 351.14 to 351.23

Misfeasance, Minn. Statutes 2005 351.14 to 351.23

Nonfeasance, Minn. Statutes 2005 272.29, 351.14 to 351.23

Reports given

Bonds (public debt), Minn. Statutes 2005 475A.04

County funds, annual settlements, Minn. Statutes 2005 385.19

Deed taxes, Minn. Statutes 2005 287.29

Investments, oversight, Minn. Statutes 2005 118A.07

Jurors' travel expenses and compensation, Minn. Statutes 2005 593.48

Mortgage registry taxes, Minn. Statutes 2005 287.12

Property taxes, Minn. Statutes 2005 276.07, 278.01

Real estate tax judgment sales redemption, Minn. Statutes 2005 281.11

Tax-forfeited land sales, payments, Minn. Statutes 2005 282.19, 282.226

Restricted residence districts, Minn. Statutes 2005 462.15

Sale by, deed taxes, stamps, Minn. Statutes 2005 287.27

Service of process by, delinquent personal property taxes, levies for collection or payment, Minn. Statutes 2005 277.21

Service of process on

Deed tax refunds, petitions, Minn. Statutes 2005 287.28

Mortgage registry taxes, refunds, petitions, Minn. Statutes 2005 287.08

Property taxes, Minn. Statutes 2005 278.01

Sheriff's contingent fund, duties, Minn. Statutes 2005 387.212, 387.213

Signatures

Deed taxes, receipts, Minn. Statutes 2005 287.25

Mortgage registry taxes, receipts, Minn. Statutes 2005 287.08

Snowmobile violations

Submission of surcharges to natural resources, Minn. Statutes 2005 97A.065

Soil and water conservation districts

Works of improvement, duties, Minn. Statutes 2005 103C.601

Special assessments, discharging improvement bonds, Minn. Statutes 2005 435.17

Specific counties, see County treasurer under specific index headings

Statements by

Manufactured homes, Minn. Statutes 2005 168A.05, 169.86

Personal property taxes, Minn. Statutes 2005 168A.05, 276.04

Property in more than one county, descriptions, Minn. Statutes 2005 287.08

Property taxes, Minn. Statutes 2005 276.04, 276.11

Successors, right to continue lawsuits, Minn. Statutes 2005 385.30

Tax collections

Collection site visits, Minn. Statutes 2005 276.04

Deed taxes, Minn. Statutes 2005 287.25

Defined as receipts, Minn. Statutes 2005 276.09

Delinquent personal property taxes, Minn. Statutes 2005 277.21

Fines, forfeiture, penalties, and interest, Minn. Statutes 2005 276.02

Generally, Minn. Statutes 2005 276.02

Homestead benefits improperly allowed, Minn. Statutes 2005 273.124, 290A.25

Local assessments, Minn. Statutes 2005 276.03

Metropolitan Airports Commission levies, Minn. Statutes 2005 473.665

Modification of duties, Minn. Statutes 2005 375A.121

Property taxes, Minn. Statutes 2005 473.446, 473.547

Settlement with county auditors

Date, Minn. Statutes 2005 276.09

Generally, Minn. Statutes 2005 276.09, 276.112

Metropolitan Council levies, Minn. Statutes 2005 473.13, 473.547

Undistributed funds, apportionment and distribution, Minn. Statutes 2005 276.10

Wind energy production taxes, distribution of revenues, Minn. Statutes 2005 272.029

Year-end settlement, Minn. Statutes 2005 276.111

Tax lists, reports received, Minn. Statutes 2005 273.125

Teachers Retirement Association, fiduciary duties, Minn. Statutes 2005 354.52

Terms, Minn. Statutes 2005 382.01

Town cemeteries, duties

Cemetery fund deposits, Minn. Statutes 2005 365.32, 365.33, 365.34, 365.36

Towns, duties

Dissolution of towns, Minn. Statutes 2005 365.47

Financial statements, Minn. Statutes 2005 367.11, 367.16

Training, expenses, Minn. Statutes 2005 382.37

Transfer of funds by, property tax revenues, Minn. Statutes 2005 276.112

Travel expenses, Minn. Statutes 2005 385.35

Vacancies in office

Appointments to fill, Minn. Statutes 2005 382.02

Bond, failure to file, Minn. Statutes 2005 382.14

Filling after removal, Minn. Statutes 2005 351.22

Optional county government, consolidation, Minn. Statutes 2005 375A.11

Procedures for filling, Minn. Statutes 2005 375.08

Removal or suspension, see same under this topic

Salary resolutions, Minn. Statutes 2005 385.373

Violations and penalties

Removal or suspension, see same under this topic

Waivers, removal petitions, hearings, Minn. Statutes 2005 351.18

Warrants, see COUNTY WARRANTS

Witnesses, payment of fees by order of court, Minn. Statutes 2005 357.32