Subdivision 1. Lien if check bad. After accepting negotiable paper the treasurer shall present it promptly for payment. If any negotiable paper is not paid on due presentation for any reason, any record of payment made on any official record because of the acceptance of the negotiable paper shall be canceled and the tax, assessment, license, penalty or interest remains a lien as though no payment had been accepted, and such lien shall be enforceable against a bona fide purchaser or encumbrancer who erroneously relied upon any conditional record of payment.
Subd. 2. Conditional receipt. If negotiable paper is accepted by the treasurer and within ten days of such acceptance the county treasurer is requested to issue a current tax certificate, the treasurer shall issue such certificate with the words "taxes paid - conditional receipt issued" stamped thereon.
Subd. 3. Notice of power to cancel. The treasurer's powers to cancel tax receipts shall appear on every person's tax statement as provided for in section 276.04 stamped boldly on its face with the words "All Tax Receipts Subject to Cancellation By County Treasurer For Dishonor Of Negotiable Paper Offered In Payment."
1967 c 616 s 4; 1986 c 444
Structure Minnesota Statutes
Chapters 370 - 403 — Counties, County Officers, Regional Authorities
Section 382.01 — Officers Elected; Terms.
Section 382.02 — Vacancies, How Filled.
Section 382.03 — Transportation Furnished.
Section 382.04 — Offices At County Seat.
Section 382.08 — Recording Fees Paid By County.
Section 382.10 — Bonds Recorded.
Section 382.12 — Bonds Not Withdrawn.
Section 382.13 — New Bond; Notice.
Section 382.14 — Failure To Give; Office Vacant.
Section 382.15 — Original, How Affected By New Bond.
Section 382.153 — Counties Of 250,000; Bonding Of Officers And Employees.
Section 382.154 — Premium For Bonds, Officers And Employees, Payment.
Section 382.16 — Records Are Public; Copies.
Section 382.18 — Officials Not To Be Interested In Contracts.
Section 382.20 — Salaries Not Affected By Net Tax Capacity Reduction.
Section 382.265 — Clerk Hire In Certain Counties.
Section 382.27 — Reimbursement Of Peace Officers.
Section 382.31 — Acceptance And Dealing With Negotiable Paper; Definition.
Section 382.32 — Acceptance Of Checks.
Section 382.33 — Receipt For Payment.
Section 382.34 — Presentation For Payment; Nonpayment Effect; Purchaser.
Section 382.35 — Liability Of Officer; Return Without Payment.