reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.03 — Malfeasance; Suspension.

384.03 MALFEASANCE; SUSPENSION.
If any county auditor shall fail to make settlement or pay over all money with which the auditor stands charged, at the time and in the manner prescribed by law, or misapplies any money handled in the discharge of official duties, the county board shall commence an action against the auditor and the auditor's sureties, and cause a copy of the complaint in such action to be forthwith furnished to the governor; and, if it alleges any of the acts hereinbefore recited, the governor shall suspend such auditor temporarily, and cite the auditor to appear and show cause why the suspension should not continue during the pendency of the action. At the hearing either party may produce competent evidence by affidavits or otherwise and if there appear to be reasonable grounds to support the complaint, the suspension shall be continued during the pendency of the action; otherwise such auditor shall be restored to office. If restored, the auditor shall not be deprived of salary during the period of suspension and the auditor's reasonable expenses in defending against the charges on the hearing before the governor shall be paid by the county. If, upon the trial of such action, the auditor is adjudged guilty of any neglect of duty or offense charged in the complaint, the office shall be deemed vacant.
History:
(827) RL s 483; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.04 — Action On Bond.

384.04 ACTION ON BOND.
An action may be brought against any county auditor and the sureties on the auditor's official bond in the name and for the use of the state or for the use of any county or person injured by the auditor's official misconduct or omission.
History:
(828) RL s 484; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.05 — Failure To Qualify.

384.05 FAILURE TO QUALIFY.
If any person elected to the office of county auditor shall not give the bond and take the oath required by law on or before the first Monday in January next after the election, it shall be deemed a refusal to serve.
History:
(829) RL s 485; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.06 — Meetings Called By Commissioner Of Revenue, Attendance.

384.06 MEETINGS CALLED BY COMMISSIONER OF REVENUE, ATTENDANCE.
The county board of each county shall audit and, if found correct, allow duly itemized and verified claims of the county auditor and county treasurer for actual and necessary expenses incurred and paid by either in attending any meeting called by the commissioner of revenue to confer in regard to assessments and taxation.
No such claim shall be audited or allowed unless the written request of the commissioner of revenue for such conference is attached to and made a part thereof.
History:
(824, 825) 1919 c 428 s 1,2; 1941 c 344; 1973 c 582 s 3; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.07 — Disability; Temporary Appointment.

384.07 DISABILITY; TEMPORARY APPOINTMENT.
When any county auditor having no deputy is, or when both auditor and deputy are, unable to perform the duties of such office within the time prescribed by law the county board shall appoint some suitable person to perform such duties during such disability and may require of such person sufficient security for the faithful discharge of the duties of the appointment.
History:
(830) RL s 486
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.08 — Deputies.

384.08 DEPUTIES.
Any county auditor may by certificate in writing appoint deputies who, before entering upon their duties, shall record with the county recorder such certificates, with their oaths of office endorsed thereon. Such deputies may sign all papers and do all other things which county auditors may do. Auditors shall require bonds of their deputies in such amount and with such sureties as they deem proper, shall be responsible for their acts, and may revoke their appointment at pleasure.
History:
(831) RL s 487; 1976 c 181 s 2; 2005 c 4 s 71
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.09 — Clerk Of County Board.

384.09 CLERK OF COUNTY BOARD.
The county auditor by virtue of office shall be clerk of the county board, keep an accurate record of its official proceedings, carefully preserve all documents, books, records, maps, and other papers required to be deposited in the auditor's office, and annually prepare a financial statement of the county, unless otherwise ordered by the board. The county auditor shall present at each regular meeting of the board a statement in writing showing the amounts levied for the various county purposes for the current year, together with the actual cash balance, if any, remaining to the credit of each fund at the date of such meeting, and the amounts, if any, still unpaid on account of contracts already entered into by the board. Each statement shall be embodied in, and form a part of, the minutes of the official proceedings of the board.
History:
(832) RL s 488; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.10 — Certain Records Transcribed.

384.10 CERTAIN RECORDS TRANSCRIBED.
When it shall be made to appear to the satisfaction of the county board of any county that any book of record in the office of the county auditor or county abstract clerk of such county, through age, injury, use, or other cause, has become unfit for record purposes and because of such condition are liable to destruction, it shall be the duty of the auditor or county abstract clerk of the county to make a transcript of such records in suitable books to be provided by the county for that purpose.
When such transcripts have been completed the same shall be compared with the original record and the auditor or county abstract clerk shall duly certify under hand and seal at the end of each book that the records therein contained to date of signature are true and correct transcripts of the original records. Such transcripts shall then have the same force and effect as the original records.
For the transcribing of such records the county auditor or county abstract clerk shall be allowed such amounts for extra help as to the board may seem just, proper, and necessary, such extra help to be hired by the officer at the officer's direction as to their appointment and the rates of their compensation, respectively, and paid by the officer's warrants on the county treasury.
History:
(833) 1905 c 295 s 1; 1923 c 278; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.11 — Delivery To Successor.

384.11 DELIVERY TO SUCCESSOR.
On going out of office, any county auditor shall deliver to a successor all moneys, books, records, maps, documents, papers, vouchers, and other property on hand belonging to the county; and, in case of death, the auditor's personal representatives shall in like manner deliver to a successor all such property.
History:
(834) RL s 489; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.12 — Account With Treasurer.

384.12 ACCOUNT WITH TREASURER.
The county auditor shall keep an accurate account current with the treasurer of the county, and, when any person shall deposit with the auditor any receipt given by the treasurer for money paid into the treasury, the auditor shall file the same and charge the treasurer with the amount thereof.
History:
(835) RL s 490; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.13 — Claims; Disbursements.

384.13 CLAIMS; DISBURSEMENTS.
No claims against the county shall be paid otherwise than upon allowance of the county board, upon the warrant of the chair thereof, attested by the county auditor, except in those cases in which the precise amount is fixed by law, or is authorized to be fixed by some other person, officer, or tribunal, in which cases the same shall be paid upon the warrant of the auditor, upon the proper certificate of the person, officer, or tribunal allowing the same. No money shall be disbursed by the county board, or any member thereof, but only by the county treasurer upon the warrant of the chair of the county board, attested by the auditor, specifying the name of the party entitled to the same, on what account and for what purpose issued, upon whose allowance, if not fixed by law, and the fund from which it is payable. In all counties except any county having a population of more than 150,000, each warrant shall be so drawn that when signed by the treasurer in an appropriate place, it becomes a check on the county depository. If in payment for services, the specific time for which the same were rendered shall be therein stated, and all orders and warrants shall be progressively numbered, and the number, date, and amount of each, the name of the person to whom payable, and the specific time for which any service was rendered, shall, at the time of issuing the same, be entered in a book to be kept by the auditor for that purpose.
History:
(836) RL s 491; 1953 c 319 s 4; 1955 c 505 s 1; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.14 — Destruction Of Records.

384.14 DESTRUCTION OF RECORDS.
The auditors of the several counties are authorized, with the consent and approval of their county boards and judge of the district court, to destroy the following vouchers, files, records, and papers of their offices at the time and under the conditions herein specified:
(1) claims and vouchers paid by the county more than ten years prior to such destruction;
(2) receipts for taxes paid more than ten years prior thereto;
(3) treasurers' checks paid more than ten years prior thereto;
(4) receipts for mortgage registration taxes paid more than ten years prior thereto;
(5) miscellaneous receipts, delinquent tax statements and miscellaneous papers and correspondence bearing dates more than ten years prior thereto;
(6) with written approval of the treasurer county warrants paid more than ten years prior thereto.
The auditor, instead of personally destroying any miscellaneous papers and correspondence, or any other documents, instruments, or papers which may be of historical value, shall forward those items to the state archives for disposition in accordance with section 138.17.
History:
(836-1) 1927 c 275; 1929 c 66 s 1; 1939 c 201; 1961 c 561 s 13; 1965 c 45 s 56; 1991 c 199 art 1 s 73
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.141 — Destruction Of Certain Records.

384.141 DESTRUCTION OF CERTAIN RECORDS.
The county auditor may destroy local assessment books for sprinkling, oiling, grass and trees, and water for years prior to the year 1936 and thereafter when such records are more than ten years old, on file in the auditor's office, and may also destroy real and personal property assessment books and real and personal property tax duplicate books for years prior to 1926 and thereafter when such records are more than 20 years old.
History:
1947 c 160 s 1; 1959 c 228 s 1; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.154 — Repeal.

384.154 REPEAL.
Except as otherwise herein provided, all existing acts or parts of acts, which relate to salaries of county auditors, in all counties of the state having less than 50,000 inhabitants according to the last federal census are hereby repealed in so far as they are inconsistent with section 384.151.
History:
1945 c 281 s 5; 1973 c 35 s 67
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.17 — Verified Statement In Certain Counties.

384.17 VERIFIED STATEMENT IN CERTAIN COUNTIES.
In counties having a population of more than 75,000, the county auditor shall file in the auditor's office, on the first Monday of each month, a verified statement, giving the name of every employee in the office, the general nature of the service rendered by that employee, and the amount paid therefor; also showing all business done in the office during the preceding month for which fees have been charged, the amount of fees received, and the amount of such fees remaining unpaid. All such fees shall, on the first Monday in each month, be turned into the county treasury.
History:
(838) RL s 493; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 384 — County Auditor › Section 384.19 — Statement Of Unpaid Delinquent Taxes.

384.19 STATEMENT OF UNPAID DELINQUENT TAXES.
Upon request of any person the county auditor shall search the official records of the office to determine if unpaid property taxes exist for any tax parcels of land listed in the request. The county auditor shall certify the results of the search for each parcel by showing the amount of tax unpaid for each tax year payable. For purposes of this section, "tax" includes penalty, interest, fees, and costs related to the unpaid tax.
At the option of the county auditor, magnetic tape or other electronic media may be employed to transmit the data request or the search results. For this service a fee may be charged in an amount established by the county board up to a maximum of $5 per parcel, to recover the reasonable costs incurred to furnish the service. The provisions of section 276.041 are not affected by this section.
History:
1994 c 510 art 1 s 11
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.01 — Election; Eligibility.

385.01 ELECTION; ELIGIBILITY.
A county treasurer shall be elected in each county. Any person holding the office of county attorney, sheriff, county recorder, county auditor, or county commissioner at the time of any election at which a county treasurer is to be elected is not eligible to the office of county treasurer at that election.
History:
(839) RL s 494; 1951 c 337 s 2; 1976 c 181 s 2
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.02 — Deputies; Bonds, Except For Ramsey County.

385.02 DEPUTIES; BONDS, EXCEPT FOR RAMSEY COUNTY.
Subdivision 1.
Appointment of deputies.
County treasurers may by certificate in writing appoint one or more deputies, who, before entering upon their duties, shall record with the county recorder such certificates, with their oaths of office endorsed thereon. Such deputies may sign all papers and do all other things which county treasurers may themselves do. County treasurers are responsible for the acts of their deputies and may revoke their appointments at pleasure.
Subd. 2.
Bonds.
(a) Before entering upon the duties of office the county treasurer, every deputy county treasurer and every employee in the office of the county treasurer shall give bond, to be approved by the county board, and in such sum as the board directs. In counties of over 150,000 inhabitants, the bond of the county treasurer shall not be less than $500,000, unless the surety is a corporation duly authorized by law to be surety, in which case it shall be not less than $250,000. Such bond shall be payable to the state, conditioned that the treasurer shall faithfully execute the duties of office, and for the safekeeping and paying over according to law of all moneys which come into the treasurer's hands for state, county, town, school, road, bridge, poor, and all other purposes.
(b) In lieu of the individual bonds required for deputies and employees in the office of the county treasurer a schedule or position bond or undertaking may be given in the respective amounts so required conditioned as above and upon a form to be prescribed by the commissioner of administration.
(c) The county board shall pay the premiums upon such bonds or undertakings out of the treasury of the county in cases where the surety is a corporation duly authorized by law to be surety.
(d) This subdivision does not apply to Ramsey County.
History:
(839-1, 840) RL s 495; 1923 c 293; 1927 c 406; 1935 c 273; 1939 c 164; 1974 c 435 art 7 s 1; 1976 c 181 s 2; 1980 c 519 s 1; 1986 c 444; 2005 c 4 s 72
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.03 — Failure To Qualify.

385.03 FAILURE TO QUALIFY.
If any person elected to the office of county treasurer shall not take the oath and give the bond required by law on or before the first Monday of January next succeeding election, it shall be deemed a refusal to serve.
History:
(841) RL s 496; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.04 — Accurate Account Kept.

385.04 ACCURATE ACCOUNT KEPT.
The county treasurer shall keep a full and accurate account of all money received, showing the amount thereof, the time when, by whom, and on what account paid and shall keep books so as to show the amount received and paid on account of separate and distinct funds or appropriations, which shall be exhibited in separate accounts, and every warrant shall be paid only from the cash on hand in the fund from which it may be properly payable. In case of payments of money under any special contract entered into by the county board, such payments shall be kept separate under the name of the particular contract on account of which it was made, and under the general title of the fund from which such warrant is payable. No money received for taxes charged in the duplicate of the current year shall be entered by the treasurer on the treasurer's account with the county until the treasurer makes the annual settlement with the county auditor and county board in each year. The treasurer's books shall be provided at the expense of the county.
History:
(842) RL s 497; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.05 — Receipt And Payment Of Money.

385.05 RECEIPT AND PAYMENT OF MONEY.
The county treasurer shall receive all money directed by law to be paid to the treasurer and pay them out only on the order of the proper authority. All money belonging to the county shall be paid out upon the order of the county board, signed by the chair thereof, and attested by the county auditor, or upon the warrant of the county auditor upon the presentation to the auditor of the proper certificate of the person or tribunal allowing the same, and not otherwise. All money due the state, arising from the collection of taxes or from other sources, shall be paid upon the draft of the commissioner of management and budget and a duplicate copy of the receipt for payment of such draft shall be forwarded by the commissioner of management and budget to the county auditor, who shall preserve the same, and credit the county treasurer with the amount thereof. The county auditor shall issue a warrant in favor of the state for the amount of such draft and the county treasurer shall pay the warrant forthwith without endorsement thereof by the commissioner of management and budget or other state official, and without expense to the state for collection charges.
History:
(843) RL s 498; 1919 c 417; 1973 c 492 s 14; 1986 c 444; 2003 c 112 art 2 s 43; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.06 — Accounts Audited.

385.06 ACCOUNTS AUDITED.
Subdivision 1.
Audit.
The county board in each county may carefully examine and audit such accounts, books, and vouchers of the county treasurer as will enable it to ascertain the kind, description, and amount of funds in the treasury of such county, or belonging thereto, without previous notice to the treasurer. The county board shall also witness and attest the transfer and delivery of accounts, books, vouchers, and funds by each outgoing treasurer to the successor in office.
Subd. 2.
Board may employ assistants.
The county board may employ the assistance of any county officer or employee or any certified public accountant where such assistance is deemed necessary by the county board to accomplish the internal audit or other functions involved. A certified public accountant is a person who for a period of three years prior to the date of such employment has been actively engaged in the practice of public accounting in accordance with chapter 326A.
History:
(844) RL s 499; 1909 c 22 s 1; 1953 c 101 s 1; 1967 c 409 s 2; 1986 c 444; 2010 c 191 s 7
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.07 — Funds, Where Deposited Or Invested.

385.07 FUNDS, WHERE DEPOSITED OR INVESTED.
(a) All county funds shall be deposited promptly and intact by the county treasurer in the name of the county or invested as provided in section 118A.04. Interest and profits which accrue from such investment shall, when collected, be credited to the general revenue fund of the county.
(b) In addition to the authority for deposit of county funds pursuant to paragraph (a), the county treasurer may deposit county funds in a designated depository in accordance with the following conditions:
(1) The designated depository is authorized by the county treasurer to (i) arrange for the redeposit of the funds into deposit accounts in one or more banks, savings and loan associations, or credit unions that are located in the United States, and (ii) serve as custodian for the county with respect to the funds redeposited into such accounts.
(2) The full amount of the redeposited county funds, plus accrued interest, if any, must be insured by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund. Any entity serving as subcustodian for the designated depository shall have had at least five years of general custodial experience.
History:
(846) RL s 500; 1907 c 352 s 1; 1945 c 559 s 1; 1947 c 29 s 1; 1959 c 531 s 1; 1965 c 278 s 1; 1965 c 300 s 2; 1967 c 409 s 3; 1969 c 527 s 1; 1978 c 678 s 2; 1980 c 486 s 2; 1985 c 204 s 1; 1996 c 399 art 2 s 4; 2012 c 209 s 3
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.071 — Electronic Funds Transfer.

385.071 ELECTRONIC FUNDS TRANSFER.
Electronic funds transfer is the process of value exchange via mechanical means without the use of checks, drafts, or similar negotiable instruments. Notwithstanding any other law to the contrary, a county may make electronic funds transfers for investment purposes and for all county expenditures. The county board shall establish policies and procedures for investment and expenditure transactions via electronic funds transfer.
History:
1985 c 204 s 2
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.09 — Bonds Of Depositories.

385.09 BONDS OF DEPOSITORIES.
Every bank or banker, before being designated as a depository, shall deposit with the county treasurer a bond, to be approved by the county board, in at least double the amount to be deposited, payable to such county, and signed by not less than five resident landowners as sureties; who shall, in the aggregate, qualify for the full penalty named in such bond. Any county in which there is no such bank or banker may be exempt from the foregoing provisions which relate to depositing its funds, if in the judgment of the county board such deposit would be detrimental to its interests. In cases where the bond furnished by the depository is that of a surety company authorized to do business in this state, the amount of such bond need not be more than the amount to be deposited in such depository.
History:
(848) RL s 502; 1909 c 124 s 1; 1967 c 409 s 5; 2004 c 228 art 2 s 15
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.10 — Proposals By Banks.

385.10 PROPOSALS BY BANKS.
All bonds of depositories shall be given for the term of two years from the date of their approval by the county board, and renewed every two years thereafter; but in counties having no depository, the board may advertise for proposals and designate depositories at any time when required by the public interests.
History:
(849) RL s 503; 1909 c 104 s 1; 1967 c 409 s 6
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.11 — Sureties.

385.11 SURETIES.
The county board shall not accept, and shall not approve, as sureties upon the bonds of depositories, stockholders or owners of such depositories, unless they are satisfied, upon full investigation, that their responsibility would in no wise be affected by the failure of the bank or banker in behalf of which the stockholders or owners sign as sureties.
History:
(850) RL s 504; 1967 c 409 s 7
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.12 — Deposit In Official Capacity; Failure.

385.12 DEPOSIT IN OFFICIAL CAPACITY; FAILURE.
No county treasurer shall deposit any public funds in the treasurer's individual name, or in any other capacity than as treasurer, under the penalty of $500 for each deposit so made.
History:
(851) RL s 505; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.13 — Public Funds Kept Separate.

385.13 PUBLIC FUNDS KEPT SEPARATE.
The public funds shall at all times be kept separate from any private funds of the treasurer or any private person, and all amounts found at any time in any of the county treasuries of the state, or officially deposited by the county treasurers, shall be deemed public funds, and, if in excess of the amount properly called for by the auditor's and treasurer's books and accounts, shall be turned over by the county board or by the state auditor to the county revenue fund.
History:
(852) RL s 506; 1967 c 409 s 8; 1973 c 492 s 7
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.14 — Insurance, Loss By Robbery Or Burglary.

385.14 INSURANCE, LOSS BY ROBBERY OR BURGLARY.
The treasurer of each county of the state may procure insurance against loss by robbery or burglary or both of public moneys in the treasury of the county or in course of transportation for the purpose of deposit, in such amount as may be approved by the board of county commissioners. The cost of such insurance shall be a charge upon the county and shall be paid in the same manner as other claims against the county are paid.
History:
(852-1) 1927 c 137 s 1
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.15 — Payment.

385.15 PAYMENT.
All payments by treasurers of counties having designated depositories at their county seat, and by all others as far as practicable, shall be made by checks upon the depositories. Each depository shall furnish the auditor of the county to which the funds belong a true and itemized statement of the treasurer's account on the first day of each month, which statement shall be filed and preserved in the auditor's office. All sums of interest accruing upon the funds deposited in any bank or with any banker under the provisions of Laws 1881, chapter 124, shall be credited to such deposit account on the first day of each month, for the month preceding; and a monthly statement of such interest, as computed from the daily balances by the bank or banker, shall be rendered by such depository to the county auditor on the first day of each month, and the auditor shall charge the county treasurer with the amount thereof, and credit the same to the revenue fund of the county.
History:
(853) RL s 507
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.18 — Exemption From Liability.

385.18 EXEMPTION FROM LIABILITY.
When any portion of the funds of a county shall be deposited by any county treasurer hereunder, such treasurer and the sureties on the treasurer's bond shall be exempt from liability for the loss of any such deposited funds from the failure, bankruptcy, or other acts of the depository, to the extent and amount of such funds so lost then in the hands of such depository.
History:
(856) RL s 510; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.19 — Accounts Exhibited.

385.19 ACCOUNTS EXHIBITED.
On the last days of February and October in each year, the treasurer shall exhibit the accounts since the last settlement, balanced to that day, to the county board and county auditor, or, if the board is not in session, to the county auditor alone, showing all the money received and disbursed since the last settlement, and the balance remaining on hand. The books, accounts, and vouchers of the treasurer and all money remaining in the treasury shall at all times be subject to the inspection and examination of the county board or any committee thereof.
History:
(857) RL s 511; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.20 — Failure To Settle.

385.20 FAILURE TO SETTLE.
Any county treasurer who fails to make settlement with the commissioner of management and budget within 15 days of the time prescribed by law, shall forfeit and pay the sum of $100, in addition to the penalties provided in section 385.21, to be recovered in a civil action, which forfeiture shall be paid into the state treasury to the credit of the general fund. The commissioner of management and budget, for good cause shown, may remit the penalty at any time before an action is commenced.
History:
(858) RL s 512; 1973 c 492 s 14; 1986 c 444; 1989 c 335 art 4 s 106; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.21 — Action Against.

385.21 ACTION AGAINST.
If any county treasurer fails to make return or settlement, or to pay over all money with which the treasurer stands charged, at the time and in the manner prescribed by law, the county auditor, on receiving instructions for that purpose from the state auditor or from the county board, shall cause an action to be commenced against such treasurer and the treasurer's sureties in the district court of the county; and judgment may be rendered therein against them for the amount due from such treasurer, with interest and a penalty of ten percent thereon.
History:
(859) RL s 513; 1973 c 492 s 14; 1976 c 231 s 30; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.22 — Removal.

385.22 REMOVAL.
When an action is commenced against any delinquent county treasurer, as aforesaid, the county board may remove such treasurer from office and fill by appointment the vacancy thereby created.
History:
(860) RL s 514
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.23 — Money Collected.

385.23 MONEY COLLECTED.
The sheriff or other officer who collects any money from a delinquent county treasurer or the treasurer's sureties shall within ten days thereafter pay the same into the treasury of the county to which it is due.
History:
(861) RL s 515; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.24 — Refusal To Execute Process.

385.24 REFUSAL TO EXECUTE PROCESS.
If any sheriff or other officer to whom an execution against a delinquent treasurer and the treasurer's sureties is delivered neglects or refuses to execute the same, or neglects or refuses to pay over any money collected thereon, as required in section 385.23, the sheriff and the sheriff's sureties shall be liable to the same penalties and proceeded against in the same manner as provided by law in the case of delinquent treasurers.
History:
(862) RL s 516; 1986 c 444; 1Sp1986 c 3 art 1 s 50
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.25 — Proceedings Against Deputy.

385.25 PROCEEDINGS AGAINST DEPUTY.
If the deputy treasurer fails to pay over to the deputy's principal on demand any taxes or other money collected as such deputy, the same proceedings may be had against the deputy and the deputy's sureties at the instance of the treasurer as are authorized against treasurers for failing to make payment according to law.
History:
(863) RL s 517; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.26 — New Bond; Insolvency Of Surety.

385.26 NEW BOND; INSOLVENCY OF SURETY.
The county board may require the county treasurer to give a new bond, with sureties to be approved by them when, in the opinion of a majority of the board, the sureties, or any of them, on the original bond are insufficient, and may also require a new bond, with sureties to be approved by them, when the penalty of such original bond is deemed insufficient; but the taking of any new bond shall not affect or impair the original bond, or the rights and liabilities of the parties thereto, incurred or existing at or prior to the time of the approval and acceptance of such new bond. Where the original bond was a corporate surety bond, and such bond since the first day of January 1933 has become inoperative due to the insolvency of the surety company, the treasurer shall furnish a new bond with sureties to be approved by the county board, and the liability of the sureties on such new bond shall only include and extend from the date of the execution of the new bond.
History:
(864) RL s 518; Ex1933 c 4
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.27 — Failure To Give Bond.

385.27 FAILURE TO GIVE BOND.
If any county treasurer fails or refuses to give such additional bond for ten days after the day on which the same is required by the county board, the treasurer's office shall become vacant, and be filled as provided by law.
History:
(865) RL s 519; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.28 — Purchase Of Orders Or Warrants At Discount Prohibited.

385.28 PURCHASE OF ORDERS OR WARRANTS AT DISCOUNT PROHIBITED.
No county treasurer or deputy shall either directly or indirectly contract for or purchase any orders or warrants issued by the treasurer's county, or any state warrants, or the orders or warrants of any city, town, or other body politic for which the treasurer is the collector of taxes, at any discount; and any treasurer or deputy who shall directly or indirectly contract for, purchase, or procure any such orders or warrants at any discount whatever, shall not be allowed, on settlement, the amount of these orders or warrants, or any part thereof, and shall forfeit the whole amount due thereon and $100 for every breach of the provisions of this section, to be recovered in a civil action at the suit of the state for the use of the county. The person to whom the county treasurer is required to return the state, county, city, town, school, or road tax is prohibited from receiving from any county treasurer any orders, warrants, or bonds in payment of taxes collected, unless, with the orders, warrants, or bonds, such treasurer shall file an affidavit with the person entitled to receive the tax, stating therein that all such orders, warrants, and bonds were received at their par value.
History:
(866) RL s 520; 1973 c 123 art 5 s 7; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.29 — Lending Of County Funds Prohibited; Penalty.

385.29 LENDING OF COUNTY FUNDS PROHIBITED; PENALTY.
Any county treasurer who lends any money belonging to the county with or without interest or uses the same for personal purposes, shall forfeit and pay for every such offense not more than $1,000 nor less than $500 to be recovered in a civil action at the suit of the state for the use of the county, city, town, or body politic injured.
History:
(867) RL s 521; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.30 — To Prosecute Bonds.

385.30 TO PROSECUTE BONDS.
The treasurers of the several counties in their official capacity may prosecute to final judgment and execution all actions on bonds, notes, or other securities given to them or their predecessors in office, and all pending actions commenced by their predecessors in office.
History:
(868) RL s 523
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.31 — Payment Of County Orders Or Warrants.

385.31 PAYMENT OF COUNTY ORDERS OR WARRANTS.
When any order or warrant drawn on the treasurer is presented for payment, if there is money in the treasury for that purpose, the county treasurer shall redeem the same, and write across the entire face thereof the word "redeemed," the date of the redemption, and the treasurer's official signature. If there is not sufficient funds in the proper accounts to pay such orders they shall be numbered and registered in their order of presentation, and proper endorsement thereof shall be made on such orders and they shall be entitled to payment in like order. Such orders shall bear interest at not to exceed the rate of six percent per annum from such date of presentment. The treasurer, as soon as there is sufficient money in the treasury, shall appropriate and set apart a sum sufficient for the payment of the orders so presented and registered, and, if entitled to interest, issue to the original holder a notice that interest will cease in 30 days from the date of such notice; and, if orders thus entitled to priority of payment are not then presented, the next in order of registry may be paid until such orders are presented. No interest shall be paid on any order, except upon a warrant drawn by the county auditor for that purpose, giving the number and the date of the order on account of which the interest warrant is drawn. In any county in this state now or hereafter having an estimated market value of all taxable property of not less than $1,033,000,000, the county treasurer, in order to save payment of interest on county warrants drawn upon a fund in which there shall be temporarily insufficient money in the treasury to redeem the same, may borrow temporarily from any other fund in the county treasury in which there is a sufficient balance to care for the needs of such fund and allow a temporary loan or transfer to any other fund, and may pay such warrants out of such funds. Any such money so transferred and used in redeeming such county warrants shall be returned to the fund from which drawn as soon as money shall come in to the credit of such fund on which any such warrant was drawn and paid as aforesaid. Any county operating on a cash basis may use a combined form of warrant or order and check, which, when signed by the chair of the county board and by the auditor, is an order or warrant for the payment of the claim, and, when countersigned by the county treasurer, is a check for the payment of the amount thereof.
History:
(869) RL s 524; 1919 c 31; 1925 c 176; 1937 c 400 s 1; 1941 c 56; 1943 c 298 s 1; 1967 c 70 s 1; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1990 c 480 art 9 s 14; 2013 c 143 art 14 s 60
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.32 — Temporary Fund Transfer To Save Interest On Warrants.

385.32 TEMPORARY FUND TRANSFER TO SAVE INTEREST ON WARRANTS.
With the approval of the county board and of the county auditor, the treasurer of any county, in order to save payment of interest on county warrants drawn upon a fund in which there shall be temporarily insufficient money in the treasury to redeem the same, may borrow temporarily from any other fund in the county treasury in which there is a sufficient balance to care for the needs of such fund and allow a temporary loan or transfer to any other fund and the treasurer may pay such warrants out of such funds; provided it shall first be determined that the amount of such transfer may be returned to the fund from which borrowed before there is need for same in such fund and, in any event, within six months; and any such money so transferred shall be returned to the fund from which drawn as soon as money shall come in to the credit of such fund to which it has been loaned.
History:
(869-1) 1925 c 318 s 1
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.33 — Laws Not Repealed.

385.33 LAWS NOT REPEALED.
Nothing contained in section 385.32 shall be construed to repeal or modify any of the provisions of section 385.31.
History:
(869-2) 1925 c 318 s 2
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.34 — To Deposit Orders; Auditor's Duty.

385.34 TO DEPOSIT ORDERS; AUDITOR'S DUTY.
The treasurer shall deposit with the auditor on the day of redemption all orders and warrants redeemed, and take the auditor's receipt therefor. The treasurer shall enter the same, with date of payment, in the register of orders paid, and credit the office daily upon the treasurer's journal and ledger with the amount thereof. The auditor shall cancel the same immediately upon the auditor's register of orders issued, and at the close of the day credit the treasurer with the same upon the auditor's journal and ledger.
History:
(870) RL s 525; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.35 — Allowances.

385.35 ALLOWANCES.
Every county treasurer shall be allowed express charges for forwarding state moneys and ten cents for each mile necessarily traveled in going to and returning from the nearest express office for that purpose; and for all sums necessarily paid for blank books and stationery and for printing such advertisements as the treasurer is required to make.
History:
(871) RL s 526; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.38 — Employees, Pay In Certain Counties; Fees.

385.38 EMPLOYEES, PAY IN CERTAIN COUNTIES; FEES.
In counties having a population of more than 75,000, the county treasurer shall file with the county auditor on the first Monday of each month a verified statement giving the name of every employee in the office, the general nature of the service rendered, and the amount paid therefor; also showing all business done in the office during the preceding month for which fees have been charged, the amount of fees received, and the amount of such fees remaining unpaid. All such fees shall on the first Monday in each month be turned into the county treasury.
History:
(872-1) RL s 528; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.39 — Money And Books Delivered To Successor.

385.39 MONEY AND BOOKS DELIVERED TO SUCCESSOR.
Each county treasurer, on going out of office, shall deliver to the successor in office all the public money, books, accounts, papers, and documents in possession; and in case of the treasurer's death the legal representatives shall in like manner deliver up all such money, books, accounts, papers, and documents as come into their possession.
History:
(872-2) RL s 529; 1986 c 444
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.40 — Notice, Taxes Becoming Delinquent.

385.40
MS 1949 [Renumbered 385.40, subdivision 1]
385.40 NOTICE, TAXES BECOMING DELINQUENT.
Subdivision 1.
Board may order ad.
The board of county commissioners of any county in the state may by resolution direct the county treasurer to publish in one or more newspapers published in the county a notice in the form of a display advertisement informing taxpayers of the approaching time when real and personal taxes will become delinquent and when penalties will accordingly attach, which resolution shall fix the maximum amount that shall be paid for such advertisements; provided that not more than the sum of $100 shall be paid in any one year for such advertisements in any such county.
Subd. 2.
Treasurer to have published.
Upon the passage of any such resolution it shall be the duty of the county treasurer to prepare and have published such notice as may be appropriate and have the same published using such space in such newspapers as will comply with the terms of such resolutions and the expense thereof shall be allowed by the board of county commissioners and paid out of the county treasury as other claims against the county.
History:
(772, 773) 1909 c 307 s 1,2
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 385 — County Treasurer › Section 385.42 — Statement Of Unpaid Current Taxes.

385.42 STATEMENT OF UNPAID CURRENT TAXES.
Upon request of any person the county treasurer shall search the official records of the office to determine if unpaid property taxes exist for the current tax year for any tax parcels of land listed in the request. The county treasurer shall certify the results of the search for each parcel by showing the amount of tax unpaid. For purposes of this section, "tax" includes penalty, interest, fees, and costs related to the unpaid tax.
At the option of the county treasurer, magnetic tape or other electronic media may be employed to transmit the data request or the search results. For this service a fee may be charged in an amount established by the county board up to a maximum of $5 per parcel, to recover the reasonable costs incurred to furnish the service. The provisions of section 276.041 are not affected by this section.
This section shall not authorize the treasurer or county auditor to charge a fee for certifying to taxes on a deed to be recorded.
History:
1994 c 510 art 1 s 12
2023 Minnesota Statutes › Chapters 370 - 403 — Counties, County Officers, Regional Authorities › Chapter 386 — County Recorder; Abstracter › Section 386.001 — Name Change.

386.001 NAME CHANGE.
The name of the register of deeds and office of register of deeds is changed to county recorder and office of county recorder respectively.
History:
1976 c 181 s 1