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Last Updated: 8/30/2017

Auditor/Treasurer Manual

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Contents of the Manual

 

The full manual file will only be updated periodically – please check the sections below to ensure you have the most recent content.

 A reference guide to the sections below that have been updated.

Content by Chapter

Click the plus (+) sign next to each item to expand.

 TypeTitleDescription
Expand/Collapse Section : Chapter 00 Section : Chapter 00
00.00 - About This ManualUp to Date through 2015 Session
Expand/Collapse Section : Chapter 01 - Public Finance Overview Section : Chapter 01 - Public Finance Overview
01.01 - History of TaxationUp to Date through 2015 Session
01.02 - Principles of Good Tax PolicyUp to Date through 2015 Session
01.03 - Tax Data for Minnesota RevenueUp to Date through 2015 Session
Expand/Collapse Section : Chapter 02 - Administrative Roles Section : Chapter 02 - Administrative Roles
02.01 - County AssessorsUp to Date through 2017 Session
02.02 - County AuditorsUp to Date through 2015 Session
02.03 - County TreasurersUp to Date through 2015 Session
02.04 - County RecordersUp to Date through 2015 Session
02.05 - County Government StructureUp to Date through 2015 Session
02.06 - Department of RevenueUp to Date through 2015 Session
02.07 - Other State EntitiesUp to Date through 2015 Session
Expand/Collapse Section : Chapter 03 - Property Identification Section : Chapter 03 - Property Identification
03.01 - Property IdentificationUp to Date through 2015 Session
03.02 - Parcel Legal ModificationsUp to Date through 2015 Session
03.03 - AnnexationsUp to Date through 2015 Session
Expand/Collapse Section : Chapter 04 - Tax Base Overview and Valuation of Property Section : Chapter 04 - Tax Base Overview and Valuation of Property
04.01 - Basic Terms and ConceptsUp to Date through 2015 Session
04.02 - Valuation and AssessmentUp to Date through 2017 Session
04.03 - State Assessed PropertiesUp to Date through 2017 Session
04.04 - Review and Equalization ProcessUp to Date through 2017 Session
04.05 - ExemptionsUp to Date through 2017 Session
04.06 - Classification of PropertyUp to Date through 2017 Session
04.07 - Manufactured HomesUp to Date through 2017 Session
04.08 - Special Valuations and DeferralsUp to Date through 2015 Session
04.09 - Property Tax ExclusionsUp to Date through 2015 Session
04.10 - Taxable Market ValueUp to Date through 2015 Session
04.11 - Referendum Market ValueUp to Date through 2015 Session
04.12 - Net Tax CapacitiesUp to Date through 2015 Session
04.13 - Taxable Net Tax CapacityUp to Date through 2015 Session
04.14 - Tax BasesUp to Date through 2017 Session
04.15 - Payment in Lieu of Taxes (PILT)Up to Date through 2015 Session
Expand/Collapse Section : Chapter 05 - Tax Levies and the Budgeting Process Section : Chapter 05 - Tax Levies and the Budgeting Process
05.01 - Taxing Authorities and Taxing DistrictsUp to Date through 2017 Session
05.02 - Aids and LeviesUp to Date through 2017 Session
05.03 - Truth-In-TaxationUp to Date through 2017 Session
05.04 - Levy CertificationUp to Date through 2015 Session
05.05 - Overall Levy LimitationUp to Date through 2015 Session
Expand/Collapse Section : Chapter 06 - Tax Rate Calculation and Determination of Net Tax Section : Chapter 06 - Tax Rate Calculation and Determination of Net Tax
06.01 - OverviewUp to Date through 2015 Session
06.02 - Unique Taxing AreasUp to Date through 2017 Session
06.03 - Rate CalculationUp to Date through 2017 Session
06.04 - Exception RatesUp to Date through 2015 Session
06.05 - Extending Tax RatesUp to Date through 2015 Session
06.06 - Credits and Determining Net TaxUp to Date through 2017 Session
06.07 - Alternate Methods of TaxationUp to Date through 2017 Session
Expand/Collapse Section : Chapter 07 - Reporting Section : Chapter 07 - Reporting
07.01 - OverviewRevised January 2016
07.02 - PRISMRevised August 2017
07.03 - DebtRevised January 2017
07.04 - Fiscal DisparityRevised January 2016
07.05 - RecordingRevised January 2016
07.06 - SchoolsRevised January 2016
07.07 - Tax Levies and RatesRevised August 2017
07.08 - Tax SettlementRevised January 2016
07.09 - Tax Statements and TNT NoticesRevised August 2017
07.10 - ValuationRevised January 2016
07.11 - MiscellaneousRevised August 2017
Expand/Collapse Section : Chapter 08 - Tax Collection - Real and Personal Property Section : Chapter 08 - Tax Collection - Real and Personal Property
08.01 - Tax Collection OverviewUp to Date through 2015 Session
08.02 - Property Tax StatementsUp to Date through 2015 Session
08.03 - Payments and PenaltiesUp to Date through 2017 Session
08.04 - Special Assessments and ChargesUp to Date through 2015 Session
08.05 - Receive and Distribute PILTUp to Date through 2017 Session
Expand/Collapse Section : Chapter 09 - Settlement and Distribution - Real and Personal Property Section : Chapter 09 - Settlement and Distribution - Real and Personal Property
09.01 - Settlement and DistributionUp to Date through 2015 Session
Expand/Collapse Section : Chapter 10 - Delinquency Administration for Real and Personal Property Section : Chapter 10 - Delinquency Administration for Real and Personal Property
10.01 - Delinquent Tax and Tax ForfeitureUp to Date through 2015 Session
Expand/Collapse Section : Chapter 11 - Tax Adjustments Section : Chapter 11 - Tax Adjustments
11.01 - AbatementsUp to Date through 2017 Session
11.02 - Green Acre Tax PaybacksUp to Date through 2015 Session
11.03 - JOBZ Tax PaybacksUp to Date through 2015 Session
11.04 - CorrectionsUp to Date through 2017 Session
Expand/Collapse Section : Chapter 12 - Economic Development and Special Programs Section : Chapter 12 - Economic Development and Special Programs
12.01 - Tax Increment FinancingUp to Date through 2017 Session
12.02 - Job Opportunity Building Zones (JOBZ)Up to Date through 2017 Session
12.03 - Economic Development Tax AbatementsUp to Date through 2015 Session
12.04 - Fiscal DisparitiesUp to Date through 2015 Session
12.05 - Border City Development ZonesUp to Date through 2017 Session
Expand/Collapse Section : Chapter 13 - Property Tax Refund Program Section : Chapter 13 - Property Tax Refund Program
13.01 - Property Tax Refund ProgramUp to Date through 2015 Session
13.02 - Filing InformationUp to Date through 2015 Session
13.03 - Who QualifiesUp to Date through 2015 Session
13.04 - Special RefundUp to Date through 2015 Session
Expand/Collapse Section : Chapter 14 - Senior Citizen Property Tax Deferral Section : Chapter 14 - Senior Citizen Property Tax Deferral
04.01 - Senior Citizen Property Tax Deferral ProgramUp to Date through 2017 Session
Expand/Collapse Section : Chapter 15 - Mortgage Registry and Deed Tax Section : Chapter 15 - Mortgage Registry and Deed Tax
15.01 - Mortgage Registry and Deed TaxesUp to Date through 2017 Session
Expand/Collapse Section : Chapter 16 - Legislative Change Section : Chapter 16 - Legislative Change
16.01 - Overview of the Legislative ProcessUp to Date through 2015 Session
16.02 - Explanation of Laws and StatutesUp to Date through 2015 Session
16.03 - Effecting ChangeUp to Date through 2015 Session

 

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