Access to data
Deferrals, senior citizens property tax deferral program, Minn. Statutes 2004 270B.12
Sustainable forest incentive program claimants, Minn. Statutes 2004 290C.04
Accounting and bookkeeping
County cemetery funds, Minn. Statutes 2004 306.47
Property taxes, collection and distribution, Minn. Statutes 2004 276.12
Allocation of payments from Natural Resources Department, Minn. Statutes 2004 97A.061
Appeals by, removal from office
Special masters' decision, Minn. Statutes 2004 351.21
Appointment, optional county government
Procedures, Minn. Statutes 2004 375A.10
Appointments by, deputies, Minn. Statutes 2004 385.02
Approvals by
Auctioneers, surety bonds, Minn. Statutes 2004 330.02
Property taxes, application for abatement of penalties, Minn. Statutes 2004 375.192
Public works contractors payment and performance bonds, Minn. Statutes 2004 574.28
Records, destruction, Minn. Statutes 2004 384.14
Transient merchants, bond, Minn. Statutes 2004 329.11
Assignments
Real estate tax judgment sale lands assignments, Minn. Statutes 2004 280.05
Assistance by, state auditor, duty to aid, Minn. Statutes 2004 6.52
Attorney fees, revenue collection, lawsuits, Minn. Statutes 2004 272.30
Attorneys, removal hearings, Minn. Statutes 2004 351.19
Auditor-treasurers
Appointment, procedures, Minn. Statutes 2004 375A.10
Dakota County, Minn. Statutes 2004 383D.09
Elections, Minn. Statutes 2004 375A.10
Audits and examinations, claims, duties, Minn. Statutes 2004 6.60
Auxiliary forests, duties, Minn. Statutes 2004 88.48
Bonds (officers and fiduciaries), see County treasurers under BONDS (OFFICERS AND FIDUCIARIES)
Bonds (public debt)
Duplicate bonds, duties, Minn. Statutes 2004 475.68 to 475.70
Purchase from county treasury, Minn. Statutes 2004 375.25
Cemetery permanent care and improvement funds, duties, see Permanent care and improvement funds under CEMETERY ASSOCIATIONS
Certificates and certification
Deputies, appointment, Minn. Statutes 2004 385.02
Personal property taxes, Minn. Statutes 2004 277.16, 277.23
Property taxes, Minn. Statutes 2004 272.121, 385.42, 473.446, 515B.1-116
Real property, market values, deed taxes, Minn. Statutes 2004 287.23
Certifying to
Homestead benefits improperly allowed, Minn. Statutes 2004 273.124, 290A.25
Property taxes, Minn. Statutes 2004 278.09
Real property, Minn. Statutes 2004 278.08
Western Lake Superior Sanitary District, Minn. Statutes 2004 458D.22
City treasurers, payments to
Fines and penalties, Minn. Statutes 2004 488A.03
Claims against county
Appeals, counterclaims procedure, Minn. Statutes 2004 373.11
Judgments, Minn. Statutes 2004 373.12
Payment, Minn. Statutes 2004 375.18
Compatible offices, Minn. Statutes 2004 273.061
Compensation and salaries
Fixing after reduction in net tax capacity, Minn. Statutes 2004 382.20
Generally, Minn. Statutes 2004 385.373
Tax-forfeited land sales, Minn. Statutes 2004 282.19
Confiscation of property
Delinquent personal property taxes, powers, Minn. Statutes 2004 277.21
Conflicts of interest, county contracts, Minn. Statutes 2004 382.18
Consolidation of counties, duties, Minn. Statutes 2004 371.11
Copies to
Delinquent property taxes, Minn. Statutes 2004 276.041
Property tax lists, Minn. Statutes 2004 276.01
Costs and disbursements (courts)
Revenue collection, lawsuits, Minn. Statutes 2004 272.30
County auditors, treasurers not to serve as, Minn. Statutes 2004 384.01
County auditors/county treasurers, combined office
Modification of duties, Minn. Statutes 2004 375A.121
Property tax lists, duties, see Tax lists under PROPERTY TAXES
County courts, duties
Fines, disposition, Minn. Statutes 2004 487.33
Petit juries, compensation, Minn. Statutes 2004 487.26
County law libraries, duties, Minn. Statutes 2004 134A.13
County license bureau
Funds, deposits, Minn. Statutes 2004 373.35
County nursing homes, duties
County building fund payments, Minn. Statutes 2004 376.59
Funds and accounts, Minn. Statutes 2004 376.56
Gifts, acceptance of, Minn. Statutes 2004 376.58
Damages, revenue collection, lawsuits, Minn. Statutes 2004 272.30
Delegation of powers to
Delinquent property taxes, abatement of penalties, Minn. Statutes 2004 279.01
Deposits with, see Funds and accounts under COUNTIES
Deputy county treasurers, Minn. Statutes 2004 385.02, 385.25
Determinations by
Property taxes, estimates and collections, Minn. Statutes 2004 276.11
Disqualification, officials removed from office, Minn. Statutes 2004 351.22
Dissolving statutory cities, duties, Minn. Statutes 2004 412.091, 412.093
Elected county officials
County treasurers defined as, Minn. Statutes 2004 351.14
Election of, Minn. Statutes 2004 382.01
Employees, Minn. Statutes 2004 385.02, 385.38
Endorsements
Mortgage registry taxes, receipt, Minn. Statutes 2004 287.08, 287.11
Expenses
Allowances, Minn. Statutes 2004 385.373
Express charges, forwarding state funds, Minn. Statutes 2004 385.35
Revenue Department meetings, Minn. Statutes 2004 384.06
Training expenses, Minn. Statutes 2004 382.37
Travel expenses, Minn. Statutes 2004 385.35
Failure to qualify, Minn. Statutes 2004 385.03
Fees
Collection, duties, Minn. Statutes 2004 385.373, 385.38
Personal property taxes, delinquent taxes, Minn. Statutes 2004 277.23
Filing with
Abandoned and unclaimed property, sale statement, Minn. Statutes 2004 345.06
Auctioneers, surety bonds, Minn. Statutes 2004 330.02
Certificates of default, state land sales, Minn. Statutes 2004 92.06
Debt schedule, dissolving statutory cities, Minn. Statutes 2004 412.091
Filing fees, Minn. Statutes 2004 373.41
Mortgage registry taxes, payment affidavits, Minn. Statutes 2004 287.11
Municipality, designation where offenses committed, Minn. Statutes 2004 488A.03
Probation officer costs, warrants for payment of money, Minn. Statutes 2004 244.19
Tax-forfeited land sales, defaults, Minn. Statutes 2004 282.17
Fire prevention improvements to private lands, duties, Minn. Statutes 2004 88.41
Game and fish violations
Fines and forfeited bail, Minn. Statutes 2004 97A.065
Investments by, see under COUNTIES
Invoices, jurors' travel expenses and compensation, Minn. Statutes 2004 593.48
Juvenile offenders in group foster care
Duties, Minn. Statutes 2004 260B.331, 260C.331
Launderers' liens, proceeds of sale, Minn. Statutes 2004 514.79
Lawsuits
Deputy county treasurers, failure to make payments, Minn. Statutes 2004 385.25
Failure to settle accounts, Minn. Statutes 2004 385.20, 385.21
Lending county funds, Minn. Statutes 2004 385.29
Securities, actions on, Minn. Statutes 2004 385.30
Speculating on orders or warrants, Minn. Statutes 2004 385.28
Successors, right to prosecute, Minn. Statutes 2004 385.30
Taxes, collection expenses, Minn. Statutes 2004 272.30
Liability
Cemetery fund time certificates, Minn. Statutes 2004 365.33
County cemetery funds, Minn. Statutes 2004 306.46
County funds, Minn. Statutes 2004 118A.02, 385.18
Delinquent property taxes, Minn. Statutes 2004 279.02
Property tax lists, duties, see Tax lists under PROPERTY TAXES
School districts, payment of judgments, Minn. Statutes 2004 123B.26
Lists, personal property taxes
Delinquent taxes, cancellation, Minn. Statutes 2004 277.24
Mail and mailing
Personal property taxes, Minn. Statutes 2004 276.04, 277.23
Property taxes, Minn. Statutes 2004 275.065, 276.04, 276.11
Tax statements, manufactured homes, Minn. Statutes 2004 273.125
Malfeasance, removal from office, Minn. Statutes 2004 272.29, 351.14 to 351.23
Meetings, Revenue Department
Tax assessment conferences, Minn. Statutes 2004 384.06
Memberships
County land classification committee, Minn. Statutes 2004 92.34
Park district boards, treasurer, Minn. Statutes 2004 398.18
Metropolitan area counties
Certifying to, administrative auditor, costs, Minn. Statutes 2004 473F.03
Mileage, Minn. Statutes 2004 385.373
Misfeasance, removal from office, Minn. Statutes 2004 351.14 to 351.23
Natural Resources Department payments
Allocation, Minn. Statutes 2004 97A.061
Nonfeasance
Removal from office, Minn. Statutes 2004 272.29, 351.14 to 351.23
Notice given
Delinquent personal property taxes, Minn. Statutes 2004 277.17, 277.20, 277.21, 277.23
Personal property taxes, rates, Minn. Statutes 2004 276.015, 276.04
Property taxes, Minn. Statutes 2004 275.065, 276.015, 276.04, 375.192
Taxes, due date, Minn. Statutes 2004 385.40
Notice received
Delinquent personal property taxes, Minn. Statutes 2004 277.20, 277.21
Manufactured homes, correction of valuation, Minn. Statutes 2004 273.125
New bond, notice to file, Minn. Statutes 2004 382.13
Personal property taxes, Minn. Statutes 2004 276.08
Property taxes, Minn. Statutes 2004 276.08
Taxpayers addresses, Minn. Statutes 2004 275.065
Oaths
Appointment after vacancy, Minn. Statutes 2004 375.08
Filing, Minn. Statutes 2004 382.10
Filing and recording fees, Minn. Statutes 2004 382.08
Oaths of office, Minn. Statutes 2004 385.02, 385.03
Optional county governments, Minn. Statutes 2004 375A.10
Offices and supplies
Appeals, Minn. Statutes 2004 385.373
County board, setting, Minn. Statutes 2004 385.373
County seat, Minn. Statutes 2004 382.04
Provision of, by county board, Minn. Statutes 2004 375.14
Optional county government
Appointment procedures, Minn. Statutes 2004 375A.10
Consolidation of duties, Minn. Statutes 2004 375A.11
County auditor-administrator, duties transferred to county treasurers, Minn. Statutes 2004 375A.08
County auditors, offices consolidated, Minn. Statutes 2004 375A.10
Vacancies in office, Minn. Statutes 2004 375A.11
Park districts, duties, Minn. Statutes 2004 398.18, 398.21
Payments by
Claims against county, Minn. Statutes 2004 375.18
County courts, Minn. Statutes 2004 487.33, 488A.03
County payments, Minn. Statutes 2004 384.13
Deed taxes, Minn. Statutes 2004 287.29
Juror compensation, probate proceedings, Minn. Statutes 2004 525.013
Land registration, Minn. Statutes 2004 508.75
Mortgage registry taxes, Minn. Statutes 2004 287.08, 287.12
Property taxes, Minn. Statutes 2004 276.11, 290B.09
School districts, judgments, Minn. Statutes 2004 123B.26, 123B.27
Plats, missing or unrecorded, Minn. Statutes 2004 505.178
Position abolished
Optional county government, provisions, Minn. Statutes 2004 375A.04
Property taxes
Audits and examinations, state's claim, Minn. Statutes 2004 6.60
Collection, see Tax collections under this topic
Delinquent property taxes, Minn. Statutes 2004 290A.10, 290A.14
Economic development tax abatement, duties, Minn. Statutes 2004 375.194
Hospital districts, collecting, Minn. Statutes 2004 447.34
Levies, redistributing, Minn. Statutes 2004 414.067
Penalties or interest, reduction or abatement, Minn. Statutes 2004 375.192
Regional development commissions, Minn. Statutes 2004 462.396
Revenues, remitting to paying agents, Minn. Statutes 2004 475.553
Tax statements, copies, Minn. Statutes 2004 290A.14
Public libraries, funds, Minn. Statutes 2004 134.11
Publication by, Minn. Statutes 2004 276.015, 276.04
Purchases by
Real estate tax judgment sales lands purchases, Minn. Statutes 2004 280.05
Tax-forfeited lands, Minn. Statutes 2004 282.016
Real estate tax judgment sales, duties, see REAL ESTATE TAX JUDGMENT SALES
Receipts (documents)
Deed taxes, Minn. Statutes 2004 287.23
Delinquent personal property taxes, notices, Minn. Statutes 2004 277.20
Delinquent property taxes, payments, Minn. Statutes 2004 279.37
Filing with county auditor, Minn. Statutes 2004 384.12
Mortgage registry tax payments, Minn. Statutes 2004 287.11
Property tax lists, Minn. Statutes 2004 276.01
Property tax payments, Minn. Statutes 2004 276.05, 276.07, 278.03
Real estate tax judgment sales redemption, Minn. Statutes 2004 281.11
Tax payments, prima facie evidence, Minn. Statutes 2004 280.33
Transient merchants, license fees, bond, Minn. Statutes 2004 329.11
Records and record keeping
Bonds (public debt), Minn. Statutes 2004 475.70
Damaged records, transcription, Minn. Statutes 2004 375.15
Delinquent personal property taxes, cancellation, Minn. Statutes 2004 277.24
Examinations by county board, Minn. Statutes 2004 385.19
Property tax lists, see Tax lists under PROPERTY TAXES
Senior citizens' property tax deferral program, deferred amounts, Minn. Statutes 2004 290B.07
Tax payments, prima facie evidence, Minn. Statutes 2004 280.33
Transfer to successors, Minn. Statutes 2004 385.06, 385.38
Removal or suspension
Failure to give bond, Minn. Statutes 2004 385.27
Failure to settle or pay, Minn. Statutes 2004 385.22
Governor, duties, Minn. Statutes 2004 272.29
Grounds, generally, Minn. Statutes 2004 272.29, 351.15
Malfeasance, Minn. Statutes 2004 272.29, 351.14 to 351.23
Misfeasance, Minn. Statutes 2004 351.14 to 351.23
Nonfeasance, Minn. Statutes 2004 272.29, 351.14 to 351.23
Reports given
Bonds (public debt), Minn. Statutes 2004 475A.04
County funds, annual settlements, Minn. Statutes 2004 385.19
Deed taxes, Minn. Statutes 2004 287.29
Investments, oversight, Minn. Statutes 2004 118A.07
Jurors' travel expenses and compensation, Minn. Statutes 2004 593.48
Mortgage registry taxes, Minn. Statutes 2004 287.12
Property taxes, Minn. Statutes 2004 276.07, 278.01
Real estate tax judgment sales redemption, Minn. Statutes 2004 281.11
Tax-forfeited land sales, payments, Minn. Statutes 2004 282.19, 282.226
Reports received
Aggregate materials taxes, Minn. Statutes 2004 298.75
Powerline credit, amount, Minn. Statutes 2004 273.42
Tax lists, Minn. Statutes 2004 273.125
Restricted residence districts, Minn. Statutes 2004 462.15
Sale by, deed taxes, stamps, Minn. Statutes 2004 287.27
Service of process by, delinquent personal property taxes, levies for collection or payment, Minn. Statutes 2004 277.21
Service of process on
Deed tax refunds, petitions, Minn. Statutes 2004 287.28
Mortgage registry taxes, refunds, petitions, Minn. Statutes 2004 287.08
Property taxes, Minn. Statutes 2004 278.01
Sheriff's contingent fund, duties, Minn. Statutes 2004 387.212, 387.213
Signatures
Deed taxes, receipts, Minn. Statutes 2004 287.25
Mortgage registry taxes, receipts, Minn. Statutes 2004 287.08
Snowmobile violations
Submission of surcharges to natural resources, Minn. Statutes 2004 97A.065
Soil and water conservation districts
Works of improvement, duties, Minn. Statutes 2004 103C.601
Special assessments, discharging improvement bonds, Minn. Statutes 2004 435.17
Specific counties, see County treasurer under specific index headings
Statements by
Manufactured homes, Minn. Statutes 2004 168A.05, 169.86
Personal property taxes, Minn. Statutes 2004 168A.05, 276.04
Property in more than one county, descriptions, Minn. Statutes 2004 287.08
Property taxes, Minn. Statutes 2004 276.04, 276.11
Successors, right to continue lawsuits, Minn. Statutes 2004 385.30
Tax collections
Collection site visits, Minn. Statutes 2004 276.04
Deed taxes, Minn. Statutes 2004 287.25
Defined as receipts, Minn. Statutes 2004 276.09
Delinquent personal property taxes, Minn. Statutes 2004 277.21
Fines, forfeiture, penalties, and interest, Minn. Statutes 2004 276.02
Generally, Minn. Statutes 2004 276.02
Homestead benefits improperly allowed, Minn. Statutes 2004 273.124, 290A.25
Local assessments, Minn. Statutes 2004 276.03
Metropolitan Airports Commission levies, Minn. Statutes 2004 473.665
Modification of duties, Minn. Statutes 2004 375A.121
Property taxes, Minn. Statutes 2004 473.446, 473.547
Settlement with county auditors
Date, Minn. Statutes 2004 276.09
Generally, Minn. Statutes 2004 276.09, 276.112
Metropolitan Council levies, Minn. Statutes 2004 473.13, 473.547
Undistributed funds, apportionment and distribution, Minn. Statutes 2004 276.10
Wind energy production taxes, distribution of revenues, Minn. Statutes 2004 272.029
Year-end settlement, Minn. Statutes 2004 276.111
Teachers Retirement Association, fiduciary duties, Minn. Statutes 2004 354.52
Terms, Minn. Statutes 2004 382.01
Town cemeteries, duties
Cemetery fund deposits, Minn. Statutes 2004 365.32, 365.33, 365.34, 365.36
Towns, duties
Dissolution of towns, Minn. Statutes 2004 365.47
Financial statements, Minn. Statutes 2004 367.11, 367.16
Training, expenses, Minn. Statutes 2004 382.37
Transfer of funds by, property tax revenues, Minn. Statutes 2004 276.112
Travel expenses, Minn. Statutes 2004 385.35
Vacancies in office
Appointments to fill, Minn. Statutes 2004 382.02
Bond, failure to file, Minn. Statutes 2004 382.14
Filling after removal, Minn. Statutes 2004 351.22
Optional county government, consolidation, Minn. Statutes 2004 375A.11
Procedures for filling, Minn. Statutes 2004 375.08
Removal or suspension, see same under this topic
Salary resolutions, Minn. Statutes 2004 385.373
Violations and penalties
Deputy county treasurers, failure to make payments, Minn. Statutes 2004 385.25
Failure to settle accounts, Minn. Statutes 2004 385.21 to 385.24
Lending county funds, Minn. Statutes 2004 385.29
Removal or suspension, see same under this topic
Speculating in orders or warrants, Minn. Statutes 2004 385.28
Waivers, removal petitions, hearings, Minn. Statutes 2004 351.18
Warrants, see COUNTY WARRANTS
Witnesses, payment of fees by order of court, Minn. Statutes 2004 357.32