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    Subdivision 1. Accounts, examination, settlement and allowance. Each county board may
examine and settle all accounts of the receipts and expenses of the county, and examine, settle,
and allow all accounts, demands, and causes of action against the county, and, when so settled,
issue county orders for them, as provided by law.
    Subd. 1a. Definition. For purposes of this section, a "county administrative official" shall
mean a county auditor, treasurer, auditor-treasurer, administrator, coordinator, manager, a
clerk/administrator, or a senior fiscal officer.
    Subd. 1b. Delegation for paying certain claims. A county board, at its discretion, may
delegate its authority to pay certain claims made against the county to a county administrative
official. County boards opting to delegate their authority to review claims before payment
pursuant to this subdivision shall have internal accounting and administrative control procedures
to ensure the proper disbursement of public funds. The procedures shall include regular and
frequent review of the county administrative officials' actions by the board. A list of all claims
paid under the procedures established by the county board shall be presented to the board for
informational purposes only at the next regularly scheduled meeting after payment of the claim.
A county board that delegates its authority to pay certain claims made against the county must
adopt a resolution authorizing a specified county administrative official to pay the claims that
meet the standards and procedures established by the board. This subdivision does not apply to
a home rule charter county for which the county charter provides an alternative method for
paying claims made against the county.
    Subd. 1c. Client-directed support program. Notwithstanding any law to the contrary,
a county board, at its discretion, and upon approval by the Department of Human Services,
may implement a client-directed support program that authorizes responsible parties for county
human services and public health clients to expend public funds for the benefit of the clients
without complying with subdivision 1b or section 384.13, 471.38, or 471.391. County boards
opting to implement the program according to this subdivision must have internal accounting and
administrative control procedures to ensure proper disbursement of public funds. The procedures
must include county-owned demand deposit accounts and periodic review of the program by
the county board.
    Subd. 2. Manage property, funds, business. Each county board may have the care of the
county property, and management of the county funds and business, except in cases otherwise
provided for, and make orders concerning them as it deems expedient.
    Subd. 3. Courthouse. Each county board may erect, furnish, and maintain a suitable
courthouse. No indebtedness shall be created for a courthouse in excess of an amount equal to a
levy of 0.04030 percent of taxable market value without the approval of a majority of the voters
of the county voting on the question of issuing the obligation at an election.
    Subd. 4.[Repealed, 1985 c 169 s 18]
    Subd. 5.[Repealed, 1985 c 169 s 18]
    Subd. 6.[Repealed, 1985 c 169 s 18]
    Subd. 7. Transfer of surplus. Each county board may transfer by a majority vote any
surplus beyond the needs of the current year in any county fund to any other county fund to
supply a deficiency in it.
    Subd. 8. Ag society, farm improvement association. Each county board may appropriate to
any county agricultural society of its county, which is a member of the state agricultural society,
or to any farm improvement association organized by the citizens of two or more counties jointly
to advance the agricultural interest of each of the counties, a sum of money not exceeding
$1,000 each, annually. In any county where two county agricultural societies are members of the
state agricultural society any appropriation so made shall be divided equally between them. In
addition to the appropriation referred to above, if a county owns grounds and buildings used for
agricultural fairs and other purposes, the county board, by a majority vote, may appropriate
annually a sum of money equal to ten percent of the total value of the property to the association
or society having the management, control, and direction of agricultural fairs held there, to repair,
maintain, improve, extend and alter the grounds and buildings.
    Subd. 9. County fair land. Each county board may purchase or condemn land, with
improvements on it, to hold agricultural fairs and exhibitions and appropriate money to pay for it,
not exceeding $25,000. The county board may purchase or condemn land for holding fairs and
exhibitions and appropriate money in payment for it in excess of $25,000 when authorized by a
vote of the people. It may accept and receive a donation to be used to obtain lands for the purpose
of holding agricultural fairs and exhibitions and in that case and for that purpose, without being
authorized by a vote of the people, it may purchase or condemn lands not exceeding in value the
amount of the donation; improve and erect structures on the lands, for which they may receive
donations of money, materials or labor. It may lease the land from time to time to agricultural and
other societies of similar nature and establish reasonable rules and regulations under which it
may be used by the societies in the county. All structures and improvements made on the land by
societies using it shall belong to the county.
All proceedings for the condemnation of the lands shall be under the provisions of chapter
    Subd. 10. Veterans memorial. Each county board may appropriate funds to erect or aid in
erecting a monument or other memorial to the soldiers and sailors of the nation to be constructed
on the courthouse square, or in a public park at the county seat, or in a cemetery adjacent to the
county seat, or elsewhere in the county seat.
    Subd. 11. Railways. Each county board may authorize by resolution any person, company, or
corporation to construct and maintain railway lines to be operated by other than steam power upon
any public road outside of cities not boulevarded or parked, for a period not exceeding 25 years,
upon the terms as to use and occupation prescribed in the resolution. The use granted shall not
interfere with the reasonable use of the road as a highway, and shall cease in case of the vacation
of the road, unless proceedings to condemn are taken within six months after the vacation and
diligently prosecuted. The railway and its property shall be subject to taxation by the methods and
at the rate as the proper authorities may from time to time prescribe in accordance with law.
    Subd. 12. Land for public use. Each county board may acquire by gift or purchase and
improve land within the county, for use as a park, site for a building, or other public purpose, and,
when required by the public interest, sell and convey it. The land may be paid for out of moneys
in the county treasury not otherwise appropriated, or by issuing bonds of the county. The county
board may acquire development rights in the form of a conservation easement under chapter 84C.
The holder of the conservation easement may be determined by a governmental body.
    Subd. 13. Other powers in law. Each county board may exercise the other powers conferred
upon it by law.
    Subd. 14. Unauthorized deposit of solid waste. Each county board may by ordinance:
(1) prohibit the deposit of solid waste within the county not otherwise authorized by law;
(2) require the owners or occupants of property to remove the unauthorized deposit of
solid waste;
(3) if it is not removed, provide for removal of the solid waste at the owner's or occupant's
expense; and
(4) provide for the expense to be a lien on the property and collected as a special assessment.
A county board may also seek civil penalties and damages from persons responsible for
unauthorized deposit of solid waste under section 115A.99, which, if unpaid, may be imposed as a
lien on property owned by the responsible persons and collected as a special assessment.
    Subd. 15. Community action agencies. Each county board may appropriate county
funds to and contract with a community action agency designated under section 256E.31 and
located within the county. The money appropriated shall be spent for authorized purposes of the
community action agency and as the county board may, by resolution, provide. A contract may be
for the purchase, lease, sale or other acquisition or disposition of equipment, supplies, materials,
or other property, including real property. The contract is not subject to statutory or ordinance
provisions requiring public bidding or third-party intermediaries for the transfer of property.
History: (668) RL s 434; 1911 c 89; 1911 c 255; 1913 c 94; 1913 c 347; 1913 c 478; 1915 c
219; 1917 c 347; 1919 c 125; 1919 c 139; 1921 c 337; 1941 c 130; 1947 c 637 s 1; 1951 c 82 s 1;
1973 c 123 art 5 s 7; 1973 c 773 s 1; 1977 c 347 s 56; 1977 c 442 s 15; 1980 c 597 s 1; 1984 c
629 s 2; 1986 c 399 art 1 s 20; 1986 c 416 s 2; 1988 c 719 art 5 s 84; 1989 c 277 art 4 s 33;
1Sp1989 c 1 art 20 s 24; 1993 c 42 s 1; 1993 c 315 s 9,10; 1994 c 412 s 4; 1Sp1995 c 3 art 16 s
13; 1999 c 243 art 5 s 35; 2002 c 271 s 1; 2005 c 98 art 1 s 24

Official Publication of the State of Minnesota
Revisor of Statutes