Section 384.01 — Election; Eligibility.

384.01 ELECTION; ELIGIBILITY. A county auditor shall be elected in each county. No county surveyor or county treasurer is eligible to such office. History: (823) RL s 481; 1951 c 337 s 1

Section 384.02 — Bond.

384.02 BOND. Each county auditor, before entering upon the duties of office, shall give a bond to the state to be approved by the county board in such penal sum not less than $5,000 nor more than $20,000 as such board requires, conditioned for the faithful discharge of the duties of office, upon which shall […]

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 […]

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 […]

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

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 […]

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 […]

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 […]

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 […]

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 […]

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: […]

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: […]

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, […]

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 […]

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 […]

Section 384.151 — Salaries, Fees, Budget; Counties Under 75,000; Appeals.

384.151 SALARIES, FEES, BUDGET; COUNTIES UNDER 75,000; APPEALS. Subdivision 1. [Repealed, 2009 c 152 s 25] Subd. 1a. Implementation. (a) The county board of each of the counties of less than 75,000 population annually shall set by resolution the salary of the county auditor which shall be paid to the county auditor at such intervals […]

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 […]

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 […]

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 […]