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On the later of May 20 of each year or 26 calendar days after the postmark date on the
envelopes containing real or personal property tax statements, the county treasurer shall make full
settlement with the county auditor of all receipts collected for all purposes, from the date of the
last settlement up to and including each day mentioned. The county auditor shall, within 30 days
after the settlement, send an abstract of it to the state auditor in the form prescribed by the state
auditor. At the settlement the treasurer shall make complete returns of the receipts on the current
tax list, showing the amount collected on account of the several funds included in the list.
Settlement of receipts from the later of May 20 or the actual settlement date to December
31 of each year must be made as provided in section 276.111.
For purposes of this section, "receipts" includes all tax payments received by the county
treasurer on or before the settlement date.
History: (2082) RL s 883; 1911 c 225 s 1; 1973 c 492 s 14; 1976 c 231 s 23; 1980 c 418 s 1;
1983 c 342 art 7 s 6; 1986 c 444; 1Sp1986 c 1 art 4 s 28; 1987 c 229 art 5 s 1; 1Sp1989 c 1 art 9 s
55; 1990 c 480 art 8 s 1; 1995 c 264 art 4 s 7; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70

Official Publication of the State of Minnesota
Revisor of Statutes