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The county treasurer shall collect all taxes extended on the tax lists of the county and the
fines, forfeitures, or penalties received by any person or officer for the use of the county. The
treasurer shall collect the taxes according to law and credit them to the proper funds. This section
does not apply to fines and penalties accruing to municipal corporations for the violation of their
ordinances that are recoverable before a city justice. Taxes, fines, interest, and penalties must be
paid with United States currency or by check or money order drawn on a bank or other financial
institution in the United States. The county board may by resolution authorize the treasurer to
impose a charge for any dishonored checks.
The county board may, by resolution, authorize the treasurer and/or other designees to
accept payments of real property taxes by credit card provided that a fee is charged for its use.
The fee charged must be commensurate with the costs assessed by the card issuer. If a credit
card transaction under this section is subsequently voided or otherwise reversed, the lien of real
property taxes under section 272.31 is revived and attaches in the manner and time provided in
that section as though the credit card transaction had never occurred, and the voided or reversed
credit card transaction shall not impair the right of a lienholder under section 272.31 to enforce
the lien in its favor.
History: (2075) RL s 879; 1983 c 222 s 15; 1986 c 444; 1987 c 229 art 5 s 1; 1993 c
375 art 3 s 28; art 10 s 11

Official Publication of the State of Minnesota
Revisor of Statutes