274.05 Auditor's certificates.
Subdivision 1. Auditor's certificate of assessment books. Upon the return of the assessment books under section 274.04, the county auditor shall examine them; and, if found in proper form, shall issue a certificate to the assessor. The certificate must state that the books comply with section 274.04. The assessor shall file the certificate with the clerk of the town. The town board must not pay the assessor for services until the assessor has complied with this section.
Subd. 2. Auditor's certificate of summaries. On receiving the summaries under section 274.04, subdivision 2, the county auditor shall examine them and, if found in proper form, shall issue a certificate to the assessor. The certificate must state that the summaries comply with section 274.04, subdivision 2.
HIST: (2038, 2039) 1907 c 87 s 1,2; 1963 c 781 s 4; 1975 c 339 s 8; 1986 c 444; 1987 c 229 art 4 s 1
Official Publication of the State of Minnesota
Revisor of Statutes