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2023 Minnesota Statutes Index (topics)

COUNTY TREASURERS

Abandoned and unclaimed property, sale statements, Minn. Statutes 2023 345.06

Abolishing position, optional county government plans, Minn. Statutes 2023 375A.04

Aggregate materials taxes, reports received, Minn. Statutes 2023 298.75

Appointment, optional county government plans, Minn. Statutes 2023 375A.10, 375A.1205

Auctioneers, surety bonds, Minn. Statutes 2023 330.02

Auditor-treasurers

Appointment, optional county government, Minn. Statutes 2023 375A.1205

Appointment, procedures, Minn. Statutes 2023 375A.10

Dakota County, Minn. Statutes 2023 383D.09

Elections, Minn. Statutes 2023 375A.10

Modification of duties, Minn. Statutes 2023 375A.1205, 375A.121

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

Audits and examinations

Claims, duties, Minn. Statutes 2023 6.60

State auditor, duty to aid, Minn. Statutes 2023 6.52

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

Bonds (public debt)

Duplicate bonds, duties, Minn. Statutes 2023 475.68 to 475.70

Municipal debt service aid, duties regarding, Minn. Statutes 2023 475A.04

Purchase from county treasury, Minn. Statutes 2023 375.25

Cemeteries, duties regarding

County cemetery funds, Minn. Statutes 2023 306.46, 306.47

Permanent care and improvement funds, see under CEMETERY ASSOCIATIONS

Town cemeteries, cemetery fund deposits, Minn. Statutes 2023 365.32, 365.33, 365.34, 365.36

Claims against county

Appeals, counterclaims procedure, Minn. Statutes 2023 373.11

Judgments, Minn. Statutes 2023 373.12

Payment, Minn. Statutes 2023 375.18

Compatible offices, Minn. Statutes 2023 273.061

Compensation and salaries

Fixing after reduction in net tax capacity, Minn. Statutes 2023 382.20

Generally, Minn. Statutes 2023 385.373

Tax-forfeited land sales, Minn. Statutes 2023 282.19

Conflicts of interest, county contracts, Minn. Statutes 2023 382.18

Consolidation of counties, duties, Minn. Statutes 2023 371.11

County auditors, treasurers not to serve as, Minn. Statutes 2023 384.01

County funds, duties, see Funds and accounts under COUNTIES

County land classification committee, membership, Minn. Statutes 2023 92.34

County law libraries, duties, Minn. Statutes 2023 134A.13

County license bureau funds, deposits, Minn. Statutes 2023 373.35

County nursing homes, duties, Minn. Statutes 2023 376.56, 376.58, 376.59

County payments, Minn. Statutes 2023 384.13

Deed taxes, Minn. Statutes 2023 287.23, 287.25, 287.28

Deputy county treasurers, Minn. Statutes 2023 385.02, 385.25

Disqualification, officials removed from office, Minn. Statutes 2023 351.22

District court, duties, fines and penalties, disposition, Minn. Statutes 2023 484.90

Election of, Minn. Statutes 2023 382.01

Employees, Minn. Statutes 2023 385.02, 385.38

Expenses

Allowances, Minn. Statutes 2023 385.373

Express charges, forwarding state funds, Minn. Statutes 2023 385.35

Revenue Department meetings, Minn. Statutes 2023 384.06

Training expenses, Minn. Statutes 2023 382.37

Travel expenses, Minn. Statutes 2023 385.35

Failure to qualify, Minn. Statutes 2023 385.03

Fees

Collection, duties, Minn. Statutes 2023 385.373, 385.38

Personal property taxes, delinquent taxes, Minn. Statutes 2023 277.23

Filing with, filing fees, Minn. Statutes 2023 373.41

Financial reports, volunteer firefighter relief associations, Minn. Statutes 2023 424A.014

Fire prevention improvements to private lands, duties, Minn. Statutes 2023 88.41

Group foster care, cost of care, duties, Minn. Statutes 2023 260B.331, 260C.331

Homestead benefits improperly allowed, Minn. Statutes 2023 273.124

Investments by, see under COUNTIES

Jurors, payments to, travel expenses and compensation, Minn. Statutes 2023 593.48

Land registration duties, Minn. Statutes 2023 508.75

Launderers' liens, proceeds of sale, Minn. Statutes 2023 514.79

Lawsuits

Deputy county treasurers, failure to make payments, Minn. Statutes 2023 385.25

Failure to settle accounts, Minn. Statutes 2023 385.20, 385.21 to 385.24

Lending county funds, Minn. Statutes 2023 385.29

Securities, actions on, Minn. Statutes 2023 385.30

Speculating on orders or warrants, Minn. Statutes 2023 385.28

Successors, right to prosecute, Minn. Statutes 2023 385.30

Taxes, collection expenses, Minn. Statutes 2023 272.30

Liability

County funds, Minn. Statutes 2023 118A.02, 385.18

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

Malfeasance, removal from office, Minn. Statutes 2023 272.29, 351.14 to 351.23

Manufactured homes

Correction of valuation, notice received, Minn. Statutes 2023 273.125

Delinquent personal property taxes, Minn. Statutes 2023 277.17, 277.20, 277.21, 277.23

Property tax payment statements, Minn. Statutes 2023 168A.05, 169.86, 273.125

Memberships

County land classification committee, Minn. Statutes 2023 92.34

Park district boards, treasurer, Minn. Statutes 2023 398.18

Metropolitan area transit tax, Minn. Statutes 2023 473.446

Metropolitan counties, administrative auditor, costs, Minn. Statutes 2023 473F.03

Mileage, Minn. Statutes 2023 385.373

Misfeasance, removal from office, Minn. Statutes 2023 351.14 to 351.23

Mortgage registry taxes, Minn. Statutes 2023 287.08, 287.11, 287.12

Nonfeasance, removal from office, Minn. Statutes 2023 272.29, 351.14 to 351.23

Oaths

Oaths of office, Minn. Statutes 2023 385.02, 385.03

Optional county governments, Minn. Statutes 2023 375A.10

Recording, Minn. Statutes 2023 382.10

Recording fees, Minn. Statutes 2023 382.08

Offices and supplies

County board, setting, Minn. Statutes 2023 385.373

County seat, Minn. Statutes 2023 382.04

Provision of, by county board, Minn. Statutes 2023 375.14

Optional county government plans

Appointment procedures, Minn. Statutes 2023 375A.10

Consolidation of duties, Minn. Statutes 2023 375A.11

County auditor-administrator, duties transferred to county treasurers, Minn. Statutes 2023 375A.08

County auditors, offices consolidated, Minn. Statutes 2023 375A.10

Vacancies in office, Minn. Statutes 2023 375A.11

Park districts, duties, Minn. Statutes 2023 398.18, 398.21

Plats, missing or unrecorded, Minn. Statutes 2023 505.178

Powerline credit, reports received, Minn. Statutes 2023 273.42

Property taxes, duties regarding

Audits and examinations, state's claim, Minn. Statutes 2023 6.60

Cities, payments to, Minn. Statutes 2023 276.11

Collection, see Tax collections under this topic

Common interest communities, Minn. Statutes 2023 515B.1-116

Defenses or objections, Minn. Statutes 2023 278.01, 278.03, 278.08, 278.09

Delinquent property taxes, Minn. Statutes 2023 276.041, 279.02, 279.37, 290A.10, 290A.14

Divided parcels, tax payment statements, Minn. Statutes 2023 272.121

Due dates, publication, Minn. Statutes 2023 385.40

Economic development tax abatement, duties, Minn. Statutes 2023 375.194

Homestead classification data, access, Minn. Statutes 2023 273.1245

Hospital districts, collecting, Minn. Statutes 2023 447.34

Local government boundary adjustments, redistributions of levies, Minn. Statutes 2023 414.067

Manufactured homes, personal property taxes, delinquent, Minn. Statutes 2023 277.17, 277.20, 277.21, 277.23, 277.24

Metropolitan area transit tax, Minn. Statutes 2023 473.446

Penalties, abatement, Minn. Statutes 2023 279.01, 375.192

Powerline credit, reports received, Minn. Statutes 2023 273.42

Rates, notice, Minn. Statutes 2023 276.015, 276.04

Regional development commissions, Minn. Statutes 2023 462.396

Revenues, remitting to paying agents, Minn. Statutes 2023 475.553

Senior citizens' property tax deferral program, duties, Minn. Statutes 2023 270B.12, 290B.07, 290B.09

Tax assessment conferences, Revenue Department, Minn. Statutes 2023 384.06

Tax lists, see under PROPERTY TAXES

Tax notices, mailing, Minn. Statutes 2023 275.065

Unpaid taxes, statements, Minn. Statutes 2023 385.42

Public libraries, funds, Minn. Statutes 2023 134.11

Public works contractors payment and performance bonds, Minn. Statutes 2023 574.28

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

Receipts, for deposits, filing with county auditor, Minn. Statutes 2023 384.12

Records and record keeping

Bonds (public debt), Minn. Statutes 2023 475.70

Damaged records, transcription, Minn. Statutes 2023 375.15

Destruction of records, Minn. Statutes 2023 384.14

Examinations by county board, Minn. Statutes 2023 385.19

Tax payments, prima facie evidence, Minn. Statutes 2023 280.33

Transfer to successors, Minn. Statutes 2023 385.06, 385.38

Removal or suspension

Appeals, special masters' decision, Minn. Statutes 2023 351.21

Definitions, Minn. Statutes 2023 351.14

Failure to give bond, Minn. Statutes 2023 385.27

Failure to settle or pay, Minn. Statutes 2023 385.22

Generally, Minn. Statutes 2023 272.29, 351.14 to 351.23

Grounds, Minn. Statutes 2023 351.15

Optional county government, Minn. Statutes 2023 375A.1205

Reports given

Bonds (public debt), Minn. Statutes 2023 475A.04

County funds, annual settlements, Minn. Statutes 2023 385.19

Deed taxes, Minn. Statutes 2023 287.29

Investments, oversight, Minn. Statutes 2023 118A.07

Jurors' travel expenses and compensation, Minn. Statutes 2023 593.48

Mortgage registry taxes, Minn. Statutes 2023 287.12

Property taxes, Minn. Statutes 2023 276.07, 278.01

Real estate tax judgment sales redemption, Minn. Statutes 2023 281.11

Tax-forfeited land sales, payments, Minn. Statutes 2023 282.19, 282.226

Veteran-owned small business contracts, Minn. Statutes 2023 375.771

Restricted residence districts, Minn. Statutes 2023 462.15

Senior citizens' property tax deferral program, duties, Minn. Statutes 2023 270B.12, 290B.07, 290B.09

Sheriff's contingent fund, duties, Minn. Statutes 2023 387.212, 387.213

Soil and water conservation districts, improvements, duties, Minn. Statutes 2023 103C.601

Special assessments, discharging improvement bonds, Minn. Statutes 2023 435.17

Specific counties, see County treasurer under specific index headings

State lands, sales, certificates of default, Minn. Statutes 2023 92.06

Statutory cities, dissolving, duties, Minn. Statutes 2023 412.091, 412.093

Successors, right to continue lawsuits, Minn. Statutes 2023 385.30

Sustainable forest incentive program claimants, data, access, Minn. Statutes 2023 290C.04

Tax collections

Accounting and bookkeeping, Minn. Statutes 2023 276.12

Collection and distribution, accounting and bookkeeping, Minn. Statutes 2023 276.12

Collection site visits, Minn. Statutes 2023 276.04

Deed taxes, Minn. Statutes 2023 287.25

Delinquent personal property taxes, manufactured homes, Minn. Statutes 2023 277.21

Generally, Minn. Statutes 2023 276.02

Homestead benefits improperly allowed, Minn. Statutes 2023 273.124, 290A.25

Lawsuits, Minn. Statutes 2023 272.30

Local assessments, Minn. Statutes 2023 276.03

Metropolitan Airports Commission levies, Minn. Statutes 2023 473.665

Modification of duties, Minn. Statutes 2023 375A.121

Property taxes, Minn. Statutes 2023 473.446, 473.547

Settlement with county auditors

Generally, Minn. Statutes 2023 276.09, 276.112

Metropolitan Council levies, Minn. Statutes 2023 473.13, 473.547

Solar energy production taxes, distribution of revenues, Minn. Statutes 2023 272.0295

Undistributed funds, apportionment and distribution, Minn. Statutes 2023 276.10

Wind energy production taxes, distribution of revenues, Minn. Statutes 2023 272.029

Year-end settlement, Minn. Statutes 2023 276.111

Solar energy production tax, Minn. Statutes 2023 272.0295

Tax-forfeited lands, Minn. Statutes 2023 282.016, 282.17, 282.19, 282.226

Teachers Retirement Association, fiduciary duties, Minn. Statutes 2023 354.52

Terms, Minn. Statutes 2023 382.01

Towns, duties

Dissolution of towns, Minn. Statutes 2023 365.47

Financial statements, Minn. Statutes 2023 367.11, 367.16

Training, expenses, Minn. Statutes 2023 382.37

Transient merchants, bond, Minn. Statutes 2023 329.11

Travel expenses, Minn. Statutes 2023 385.35

Vacancies in office

Appointments to fill, Minn. Statutes 2023 382.02

Bond, failure to file, Minn. Statutes 2023 382.14

Definitions, Minn. Statutes 2023 351.14

Filling after removal, Minn. Statutes 2023 351.22

Optional county government, consolidation, Minn. Statutes 2023 375A.11

Procedures for filling, Minn. Statutes 2023 375.08

Removal or suspension, see same under this topic

Salary resolutions, Minn. Statutes 2023 385.373

Warrants for payment of money, see COUNTY WARRANTS

Western Lake Superior Sanitary District, Minn. Statutes 2023 458D.22

Wildlife management and military refuge lands, duties, Minn. Statutes 2023 477A.14

Witnesses, payment of fees by order of court, Minn. Statutes 2023 357.32