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Office of the Revisor of Statutes

2021 Minnesota Statutes Index (topics)

COUNTY TREASURERS

Abandoned and unclaimed property, sale statements, Minn. Statutes 2021 345.06

Abolishing position, optional county government plans, Minn. Statutes 2021 375A.04

Aggregate materials taxes, reports received, Minn. Statutes 2021 298.75

Appointment, optional county government plans, Minn. Statutes 2021 375A.10, 375A.1205

Auctioneers, surety bonds, Minn. Statutes 2021 330.02

Auditor-treasurers

Appointment, optional county government, Minn. Statutes 2021 375A.1205

Appointment, procedures, Minn. Statutes 2021 375A.10

Dakota County, Minn. Statutes 2021 383D.09

Elections, Minn. Statutes 2021 375A.10

Modification of duties, Minn. Statutes 2021 375A.1205, 375A.121

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

Audits and examinations

Claims, duties, Minn. Statutes 2021 6.60

State auditor, duty to aid, Minn. Statutes 2021 6.52

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

Bonds (public debt)

Duplicate bonds, duties, Minn. Statutes 2021 475.68 to 475.70

Municipal debt service aid, duties regarding, Minn. Statutes 2021 475A.04

Purchase from county treasury, Minn. Statutes 2021 375.25

Cemeteries, duties regarding

County cemetery funds, Minn. Statutes 2021 306.46, 306.47

Permanent care and improvement funds, see under CEMETERY ASSOCIATIONS

Town cemeteries, cemetery fund deposits, Minn. Statutes 2021 365.32, 365.33, 365.34, 365.36

Claims against county

Appeals, counterclaims procedure, Minn. Statutes 2021 373.11

Judgments, Minn. Statutes 2021 373.12

Payment, Minn. Statutes 2021 375.18

Compatible offices, Minn. Statutes 2021 273.061

Compensation and salaries

Fixing after reduction in net tax capacity, Minn. Statutes 2021 382.20

Generally, Minn. Statutes 2021 385.373

Tax-forfeited land sales, Minn. Statutes 2021 282.19

Conflicts of interest, county contracts, Minn. Statutes 2021 382.18

Consolidation of counties, duties, Minn. Statutes 2021 371.11

County auditors, treasurers not to serve as, Minn. Statutes 2021 384.01

County funds, duties, see Funds and accounts under COUNTIES

County land classification committee, membership, Minn. Statutes 2021 92.34

County law libraries, duties, Minn. Statutes 2021 134A.13

County license bureau funds, deposits, Minn. Statutes 2021 373.35

County nursing homes, duties, Minn. Statutes 2021 376.56, 376.58, 376.59

County payments, Minn. Statutes 2021 384.13

Deed taxes, Minn. Statutes 2021 287.23, 287.25, 287.28

Deputy county treasurers, Minn. Statutes 2021 385.02, 385.25

Disqualification, officials removed from office, Minn. Statutes 2021 351.22

District court, duties, fines and penalties, disposition, Minn. Statutes 2021 484.90

Election of, Minn. Statutes 2021 382.01

Employees, Minn. Statutes 2021 385.02, 385.38

Expenses

Allowances, Minn. Statutes 2021 385.373

Express charges, forwarding state funds, Minn. Statutes 2021 385.35

Revenue Department meetings, Minn. Statutes 2021 384.06

Training expenses, Minn. Statutes 2021 382.37

Travel expenses, Minn. Statutes 2021 385.35

Failure to qualify, Minn. Statutes 2021 385.03

Fees

Collection, duties, Minn. Statutes 2021 385.373, 385.38

Personal property taxes, delinquent taxes, Minn. Statutes 2021 277.23

Filing with, filing fees, Minn. Statutes 2021 373.41

Financial reports, volunteer firefighter relief associations, Minn. Statutes 2021 424A.014

Fire prevention improvements to private lands, duties, Minn. Statutes 2021 88.41

Group foster care, cost of care, duties, Minn. Statutes 2021 260B.331, 260C.331

Homestead benefits improperly allowed, Minn. Statutes 2021 273.124

Investments by, see under COUNTIES

Jurors, payments to, travel expenses and compensation, Minn. Statutes 2021 593.48

Land registration duties, Minn. Statutes 2021 508.75

Launderers' liens, proceeds of sale, Minn. Statutes 2021 514.79

Lawsuits

Deputy county treasurers, failure to make payments, Minn. Statutes 2021 385.25

Failure to settle accounts, Minn. Statutes 2021 385.20, 385.21 to 385.24

Lending county funds, Minn. Statutes 2021 385.29

Securities, actions on, Minn. Statutes 2021 385.30

Speculating on orders or warrants, Minn. Statutes 2021 385.28

Successors, right to prosecute, Minn. Statutes 2021 385.30

Taxes, collection expenses, Minn. Statutes 2021 272.30

Liability

County funds, Minn. Statutes 2021 118A.02, 385.18

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

Malfeasance, removal from office, Minn. Statutes 2021 272.29, 351.14 to 351.23

Manufactured homes

Correction of valuation, notice received, Minn. Statutes 2021 273.125

Delinquent personal property taxes, Minn. Statutes 2021 277.17, 277.20, 277.21, 277.23

Property tax payment statements, Minn. Statutes 2021 168A.05, 169.86, 273.125

Memberships

County land classification committee, Minn. Statutes 2021 92.34

Park district boards, treasurer, Minn. Statutes 2021 398.18

Metropolitan area transit tax, Minn. Statutes 2021 473.446

Metropolitan counties, administrative auditor, costs, Minn. Statutes 2021 473F.03

Mileage, Minn. Statutes 2021 385.373

Misfeasance, removal from office, Minn. Statutes 2021 351.14 to 351.23

Mortgage registry taxes, Minn. Statutes 2021 287.08, 287.11, 287.12

Nonfeasance, removal from office, Minn. Statutes 2021 272.29, 351.14 to 351.23

Oaths

Oaths of office, Minn. Statutes 2021 385.02, 385.03

Optional county governments, Minn. Statutes 2021 375A.10

Recording, Minn. Statutes 2021 382.10

Recording fees, Minn. Statutes 2021 382.08

Offices and supplies

County board, setting, Minn. Statutes 2021 385.373

County seat, Minn. Statutes 2021 382.04

Provision of, by county board, Minn. Statutes 2021 375.14

Optional county government plans

Appointment procedures, Minn. Statutes 2021 375A.10

Consolidation of duties, Minn. Statutes 2021 375A.11

County auditor-administrator, duties transferred to county treasurers, Minn. Statutes 2021 375A.08

County auditors, offices consolidated, Minn. Statutes 2021 375A.10

Vacancies in office, Minn. Statutes 2021 375A.11

Park districts, duties, Minn. Statutes 2021 398.18, 398.21

Plats, missing or unrecorded, Minn. Statutes 2021 505.178

Powerline credit, reports received, Minn. Statutes 2021 273.42

Property taxes, duties regarding

Audits and examinations, state's claim, Minn. Statutes 2021 6.60

Cities, payments to, Minn. Statutes 2021 276.11

Collection, see Tax collections under this topic

Common interest communities, Minn. Statutes 2021 515B.1-116

Defenses or objections, Minn. Statutes 2021 278.01, 278.03, 278.08, 278.09

Delinquent property taxes, Minn. Statutes 2021 276.041, 279.02, 279.37, 290A.10, 290A.14

Divided parcels, tax payment statements, Minn. Statutes 2021 272.121

Due dates, publication, Minn. Statutes 2021 385.40

Economic development tax abatement, duties, Minn. Statutes 2021 375.194

Homestead classification data, access, Minn. Statutes 2021 273.1245

Hospital districts, collecting, Minn. Statutes 2021 447.34

Local government boundary adjustments, redistributions of levies, Minn. Statutes 2021 414.067

Manufactured homes, personal property taxes, delinquent, Minn. Statutes 2021 277.17, 277.20, 277.21, 277.23, 277.24

Metropolitan area transit tax, Minn. Statutes 2021 473.446

Penalties, abatement, Minn. Statutes 2021 279.01, 375.192

Powerline credit, reports received, Minn. Statutes 2021 273.42

Rates, notice, Minn. Statutes 2021 276.015, 276.04

Regional development commissions, Minn. Statutes 2021 462.396

Revenues, remitting to paying agents, Minn. Statutes 2021 475.553

Senior citizens' property tax deferral program, duties, Minn. Statutes 2021 270B.12, 290B.07, 290B.09

Tax assessment conferences, Revenue Department, Minn. Statutes 2021 384.06

Tax lists, see under PROPERTY TAXES

Tax notices, mailing, Minn. Statutes 2021 275.065

Unpaid taxes, statements, Minn. Statutes 2021 385.42

Public libraries, funds, Minn. Statutes 2021 134.11

Public works contractors payment and performance bonds, Minn. Statutes 2021 574.28

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

Receipts, for deposits, filing with county auditor, Minn. Statutes 2021 384.12

Records and record keeping

Bonds (public debt), Minn. Statutes 2021 475.70

Damaged records, transcription, Minn. Statutes 2021 375.15

Destruction of records, Minn. Statutes 2021 384.14

Examinations by county board, Minn. Statutes 2021 385.19

Tax payments, prima facie evidence, Minn. Statutes 2021 280.33

Transfer to successors, Minn. Statutes 2021 385.06, 385.38

Removal or suspension

Appeals, special masters' decision, Minn. Statutes 2021 351.21

Definitions, Minn. Statutes 2021 351.14

Failure to give bond, Minn. Statutes 2021 385.27

Failure to settle or pay, Minn. Statutes 2021 385.22

Generally, Minn. Statutes 2021 272.29, 351.14 to 351.23

Grounds, Minn. Statutes 2021 351.15

Optional county government, Minn. Statutes 2021 375A.1205

Reports given

Bonds (public debt), Minn. Statutes 2021 475A.04

County funds, annual settlements, Minn. Statutes 2021 385.19

Deed taxes, Minn. Statutes 2021 287.29

Investments, oversight, Minn. Statutes 2021 118A.07

Jurors' travel expenses and compensation, Minn. Statutes 2021 593.48

Mortgage registry taxes, Minn. Statutes 2021 287.12

Property taxes, Minn. Statutes 2021 276.07, 278.01

Real estate tax judgment sales redemption, Minn. Statutes 2021 281.11

Tax-forfeited land sales, payments, Minn. Statutes 2021 282.19, 282.226

Veteran-owned small business contracts, Minn. Statutes 2021 375.771

Restricted residence districts, Minn. Statutes 2021 462.15

Senior citizens' property tax deferral program, duties, Minn. Statutes 2021 270B.12, 290B.07, 290B.09

Sheriff's contingent fund, duties, Minn. Statutes 2021 387.212, 387.213

Soil and water conservation districts, improvements, duties, Minn. Statutes 2021 103C.601

Special assessments, discharging improvement bonds, Minn. Statutes 2021 435.17

Specific counties, see County treasurer under specific index headings

State lands, sales, certificates of default, Minn. Statutes 2021 92.06

Statutory cities, dissolving, duties, Minn. Statutes 2021 412.091, 412.093

Successors, right to continue lawsuits, Minn. Statutes 2021 385.30

Sustainable forest incentive program claimants, data, access, Minn. Statutes 2021 290C.04

Tax collections

Accounting and bookkeeping, Minn. Statutes 2021 276.12

Collection and distribution, accounting and bookkeeping, Minn. Statutes 2021 276.12

Collection site visits, Minn. Statutes 2021 276.04

Deed taxes, Minn. Statutes 2021 287.25

Delinquent personal property taxes, manufactured homes, Minn. Statutes 2021 277.21

Generally, Minn. Statutes 2021 276.02

Homestead benefits improperly allowed, Minn. Statutes 2021 273.124, 290A.25

Lawsuits, Minn. Statutes 2021 272.30

Local assessments, Minn. Statutes 2021 276.03

Metropolitan Airports Commission levies, Minn. Statutes 2021 473.665

Modification of duties, Minn. Statutes 2021 375A.121

Property taxes, Minn. Statutes 2021 473.446, 473.547

Settlement with county auditors

Generally, Minn. Statutes 2021 276.09, 276.112

Metropolitan Council levies, Minn. Statutes 2021 473.13, 473.547

Solar energy production taxes, distribution of revenues, Minn. Statutes 2021 272.0295

Undistributed funds, apportionment and distribution, Minn. Statutes 2021 276.10

Wind energy production taxes, distribution of revenues, Minn. Statutes 2021 272.029

Year-end settlement, Minn. Statutes 2021 276.111

Solar energy production tax, Minn. Statutes 2021 272.0295

Tax-forfeited lands, Minn. Statutes 2021 282.016, 282.17, 282.19, 282.226

Teachers Retirement Association, fiduciary duties, Minn. Statutes 2021 354.52

Terms, Minn. Statutes 2021 382.01

Towns, duties

Dissolution of towns, Minn. Statutes 2021 365.47

Financial statements, Minn. Statutes 2021 367.11, 367.16

Training, expenses, Minn. Statutes 2021 382.37

Transient merchants, bond, Minn. Statutes 2021 329.11

Travel expenses, Minn. Statutes 2021 385.35

Vacancies in office

Appointments to fill, Minn. Statutes 2021 382.02

Bond, failure to file, Minn. Statutes 2021 382.14

Definitions, Minn. Statutes 2021 351.14

Filling after removal, Minn. Statutes 2021 351.22

Optional county government, consolidation, Minn. Statutes 2021 375A.11

Procedures for filling, Minn. Statutes 2021 375.08

Removal or suspension, see same under this topic

Salary resolutions, Minn. Statutes 2021 385.373

Warrants for payment of money, see COUNTY WARRANTS

Western Lake Superior Sanitary District, Minn. Statutes 2021 458D.22

Wildlife management and military refuge lands, duties, Minn. Statutes 2021 477A.14

Witnesses, payment of fees by order of court, Minn. Statutes 2021 357.32