Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
279.02 DUTIES OF COUNTY AUDITOR AND TREASURER.
On the first business day in January, of each year, the county treasurer shall return the tax
lists on hand to the county auditor, who shall compare the same with the statements receipted
for by the treasurer on file in the auditor's office and each tract or lot of real property against
which the taxes, or any part thereof, remain unpaid, shall be deemed delinquent, and thereupon
an additional penalty of two percent on the amount of the original tax remaining unpaid shall
immediately accrue and thereafter be charged upon all such delinquent taxes; and any auditor
who shall make out and deliver any statement of delinquent taxes without including therein the
penalties imposed by law, and any treasurer who shall receive payment of such taxes without
including in such payment all items as shown on the auditor's statement, shall be liable to the
county for the amounts of any items omitted.
History: (2105) RL s 904; 1931 c 316 s 2; 1933 c 121 s 2; 1943 c 281 s 1; 1Sp1981 c 1
art 8 s 13; 1986 c 444
On the first business day in January, of each year, the county treasurer shall return the tax
lists on hand to the county auditor, who shall compare the same with the statements receipted
for by the treasurer on file in the auditor's office and each tract or lot of real property against
which the taxes, or any part thereof, remain unpaid, shall be deemed delinquent, and thereupon
an additional penalty of two percent on the amount of the original tax remaining unpaid shall
immediately accrue and thereafter be charged upon all such delinquent taxes; and any auditor
who shall make out and deliver any statement of delinquent taxes without including therein the
penalties imposed by law, and any treasurer who shall receive payment of such taxes without
including in such payment all items as shown on the auditor's statement, shall be liable to the
county for the amounts of any items omitted.
History: (2105) RL s 904; 1931 c 316 s 2; 1933 c 121 s 2; 1943 c 281 s 1; 1Sp1981 c 1
art 8 s 13; 1986 c 444
Official Publication of the State of Minnesota
Revisor of Statutes