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366.012 COLLECTION OF UNPAID SERVICE CHARGES.
If a town is authorized to impose a service charge for a governmental service provided by
the town, the town board may certify to the county auditor of the county in which the recipient
of the services owns real property, on or before October 15 for each year, any unpaid service
charges which shall then be collected together with property taxes levied against the property.
The county auditor shall remit to the town all service charges collected by the auditor on behalf
of the town. A charge may be certified to the auditor only if, on or before September 15, the
town has given written notice to the property owner of its intention to certify the charge to the
auditor. The service charges shall be subject to the same penalties, interest, and other conditions
provided for the collection of property taxes. This section is in addition to other law authorizing
the collection of unpaid costs and service charges.
History: 1989 c 14 s 1; 2005 c 151 art 3 s 17

Official Publication of the State of Minnesota
Revisor of Statutes