The county auditor shall keep accounts with the state, the county, and each of the county funds, and each town, city, and school district, and with the county treasurer. The auditor shall make daily entries of the charges and credits to the treasurer and, immediately after each distribution of taxes, shall credit the collections to the proper funds. Upon application of the treasurer of a town, city, or school district, and upon the filing of a certificate of its clerk that the person applying is the duly elected or appointed treasurer, the auditor shall give a warrant on the county treasurer for the amount due and charge the body with the amount of the warrant.
(2085) RL s 886; 1973 c 123 art 5 s 7; 1977 c 434 s 13; 1986 c 444; 1987 c 229 art 5 s 1
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 276 — Collection, Accounting, Distribution
Section 276.01 — Delivery Of Lists To Treasurer.
Section 276.015 — Treasurer To Publish Tax Rates.
Section 276.017 — Timely Payments.
Section 276.02 — Treasurer To Be Collector.
Section 276.03 — Treasurer To Collect Local Assessments.
Section 276.04 — Notice Of Rates; Property Tax Statements.
Section 276.041 — Filing To Receive Notice Of Delinquent Taxes.
Section 276.05 — Receipts For Tax Payments.
Section 276.06 — Tax Statements To State Apportionment Of Taxes.
Section 276.07 — Undivided Interest; Payment And Receipt.
Section 276.08 — Orders Received For Taxes.
Section 276.09 — Settlement Between Auditor And Treasurer.
Section 276.10 — Apportionment And Distribution Of Funds.
Section 276.11 — When Treasurer Shall Pay Funds From May Settlement.
Section 276.111 — Distributions And Final Year-end Settlement.
Section 276.112 — State Property Taxes; County Treasurer.
Section 276.12 — Auditor To Keep Accounts.
Section 276.131 — Distribution Of Penalties, Interest, And Costs.