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Key: (1) language to be deleted (2) new language

                             CHAPTER 60-S.F.No. 407 
                  An act relating to towns; providing for optional 
                  election of certain officers; amending Minnesota 
                  Statutes 2002, sections 367.30, subdivisions 2, 4; 
                  367.31, subdivision 4; 367.34; 367.36, subdivision 1. 
        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
           Section 1.  Minnesota Statutes 2002, section 367.30, 
        subdivision 2, is amended to read: 
           Subd. 2.  [OPTION B; APPOINTMENT OF CLERK AND TREASURER.] A 
        town may provide for the appointment by the town board of its 
        clerk or treasurer, or both, or if combined pursuant to the 
        adoption of option D as defined in subdivision 4, its 
        clerk-treasurer, as provided in sections 367.30 to 367.36.  This 
        is option B.  
           Sec. 2.  Minnesota Statutes 2002, section 367.30, 
        subdivision 4, is amended to read: 
           Subd. 4.  [OPTION D; COMBINATION OF THE OFFICES OF CLERK 
        AND TREASURER.] A town may combine the offices of clerk and 
        treasurer.  A town may provide that the combined office be 
        elective or appointive.  This is option D.  The combined office 
        may be made elective or appointive pursuant to option B as 
        provided in subdivision 2.  Unless the board action or petition 
        seeking the adoption of option D specifies that the appropriate 
        ballot question for option B is also to be submitted to the 
        voters at the same time as the ballot question on option D, the 
        combined position shall be filled in the manner currently being 
        used for the town clerk position.  
           Sec. 3.  Minnesota Statutes 2002, section 367.31, 
        subdivision 4, is amended to read: 
           Subd. 4.  [ELECTION; FORM OF BALLOT.] The proposals for 
        adoption of the options shall be stated on the ballot 
        substantially as follows:  
           "Shall option A, providing for a five-member town board of 
        supervisors, be adopted for the government of the town?"  
           "Shall option B, providing for the appointment of the clerk 
        and treasurer by the town board, be adopted for the government 
        of the town?"  
           "Shall option C, providing for the appointment of a town 
        administrator by the town board, be adopted for the government 
        of the town?"  
           "Shall option D, providing for combining the offices of 
        clerk and treasurer, be adopted for the government of the town?" 
           If a proposal under option B is to appoint only the clerk 
        or only the treasurer, or if it is to appoint the combined 
        clerk-treasurer following the adoption of option D or when 
        submitted simultaneously with the ballot question for option D, 
        the ballot question shall be varied to read appropriately.  The 
        ballot question for a proposal under option D must be varied to 
        show whether the combined office is to be appointive or elective 
        If an option B ballot question is submitted for the combined 
        clerk-treasurer office at the same election in which option D is 
        also on the ballot, the ballot must note that the approval of 
        option B is contingent on the simultaneous approval of option 
        D.  In any of these cases, the question shall be followed by the 
        words "Yes" and "No" with an appropriate square before each in 
        which an elector may record a choice.  
           Sec. 4.  Minnesota Statutes 2002, section 367.34, is 
        amended to read: 
           367.34 [CONTINUANCE IN OFFICE; ELECTIONS.] 
           Subdivision 1.  [OPTION B; INCUMBENT CLERK AND TREASURER.] 
        If option B is adopted at an election at which a clerk or 
        treasurer, or a clerk-treasurer under option D, is elected, the 
        candidate elected to that office shall not take office and that 
        candidate's election shall be null.  Otherwise, when option B is 
        adopted in a town, the incumbent clerk or treasurer, or 
        clerk-treasurer, shall continue to serve until the expiration of 
        their terms or until an earlier vacancy.  
           Subd. 2.  [ABANDONMENT OF OPTION B.] When option B is 
        abandoned, the offices of clerk or treasurer, or the office of 
        clerk-treasurer under option D, shall be filled conditionally at 
        that election.  The ballot shall indicate that the successful 
        candidate shall take office only if the option is abandoned at 
        the election.  
           Sec. 5.  Minnesota Statutes 2002, section 367.36, 
        subdivision 1, is amended to read: 
           Subdivision 1.  [TRANSITION; AUDIT.] In a town in which 
        option D is adopted, the incumbent treasurer shall continue in 
        office until the expiration of the term.  Thereafter, or at any 
        time a vacancy other than a temporary vacancy under section 
        367.03 occurs in the position, the duties of the treasurer 
        prescribed by law shall be performed by the clerk who shall be 
        referred to as the clerk-treasurer.  If option D is adopted at 
        an election in which the treasurer is also elected, the election 
        of the treasurer's position is void.  If the offices of clerk 
        and treasurer are combined and the town's annual revenue is more 
        than $100,000, the town board shall provide for an annual audit 
        of the town's financial affairs by the state auditor or a public 
        accountant in accordance with minimum audit procedures 
        prescribed by the state auditor.  If the offices of clerk and 
        treasurer are combined and the town's annual revenue is $100,000 
        or less, the town board shall provide for an audit of the town's 
        financial affairs by the state auditor or a public accountant in 
        accordance with minimum audit procedures prescribed by the state 
        auditor at least once every five years, which audit shall be for 
        a one-year period to be determined at random by the person 
        conducting the audit.  Upon completion of an audit by a public 
        accountant, the public accountant shall forward a copy of the 
        audit to the state auditor.  For purposes of this subdivision, 
        "public accountant" means a certified public accountant or a 
        certified public accounting firm licensed by the board of 
        accountancy under chapter 326A. 
           Presented to the governor May 15, 2003 
           Signed by the governor May 19, 2003, 11:34 a.m.

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