Minnesota § 371.11 COUNTY AUDITORS; LOCAL TAX RATE

Minnesota Statutes

§ 371.11 — COUNTY AUDITORS; LOCAL TAX RATE

Minnesota § 371.11

PartCOUNTIES, COUNTY OFFICERS, REGIONAL AUTHORITIES

Ch. 371CONSOLIDATION OF COUNTIES

This text of Minnesota § 371.11 (COUNTY AUDITORS; LOCAL TAX RATE) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 371.11 (2026).

Text

When the tax is levied, the county board shall set a time for a meeting of the auditors of the counties affected and shall certify the date to the county auditors when certifying the levy. The county auditors shall meet at the county seat and, set the local tax rate for the new county, based upon the aggregate net tax capacity of the consolidated counties, at that meeting or any adjournment. Each auditor shall extend the taxes within the county and deliver the appropriate books to the treasurer of the new county for collection on the first Monday in the following January, as provided by law. The officers of the new county shall have all the powers and duties for the collection of delinquent taxes levied by the consolidated counties previously possessed and performed by the officers of the 

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When the tax is levied, the county board shall set a time for a meeting of the auditors of the counties affected and shall certify the date to the county auditors when certifying the levy. The county auditors shall meet at the county seat and, set the local tax rate for the new county, based upon the aggregate net tax capacity of the consolidated counties, at that meeting or any adjournment. Each auditor shall extend the taxes within the county and deliver the appropriate books to the treasurer of the new county for collection on the first Monday in the following January, as provided by law. The officers of the new county shall have all the powers and duties for the collection of delinquent taxes levied by the consolidated counties previously possessed and performed by the officers of the respective counties before the consolidation became effective.