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Minnesota Legislature

Office of the Revisor of Statutes

385.40 MS 1949 [Renumbered 385.40, subdivision 1]
385.40 NOTICE, TAXES BECOMING DELINQUENT.
    Subdivision 1. Board may order ad. The board of county commissioners of any county
in the state may by resolution direct the county treasurer to publish in one or more newspapers
published in the county a notice in the form of a display advertisement informing taxpayers of
the approaching time when real and personal taxes will become delinquent and when penalties
will accordingly attach, which resolution shall fix the maximum amount that shall be paid for
such advertisements; provided that not more than the sum of $100 shall be paid in any one year
for such advertisements in any such county.
    Subd. 2. Treasurer to carry out. Upon the passage of any such resolution it shall be the duty
of the county treasurer to prepare and have published such notice as may be appropriate and have
the same published using such space in such newspapers as will comply with the terms of such
resolutions and the expense thereof shall be allowed by the board of county commissioners and
paid out of the county treasury as other claims against the county.
History: (772, 773) 1909 c 307 s 1,2