Minnesota Statutes

Minn. Stat. § 366.012 (2026)

Collection Of Unpaid Service Charges

✓ current as of May 2026
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If a town is authorized to impose a service charge for a governmental service provided by the town, the town board may certify to the county auditor of the county in which the recipient of the services owns real property, on or before October 15 for each year, any unpaid service charges which shall then be collected together with property taxes levied against the property. The county auditor shall remit to the town all service charges collected by the auditor on behalf of the town. A charge may be certified to the auditor only if, on or before September 15, the town has given written notice to the property owner of its intention to certify the charge to the auditor. The service charges shall be subject to the same penalties, interest, and other conditions provided for the collection of property taxes. This section is in addition to other law authorizing the collection of unpaid costs and service charges.

Notes of Decisions
Cited in 2 cases, 2014–2014 · leading case: Ramsey Cnty., Y. T. v. Guardian ad Litem, X. L., C. L., Ramsey Cnty., M. Q. Y. v. K. S. L. (Minn. Ct. App. 2014).
Ramsey Cnty., Y. T. v. Guardian ad Litem, X. L., C. L., Ramsey Cnty., M. Q. Y. v. K. S. L. (Minn. Ct. App. 2014). · cites it 19× “012 (2012) does not authorize a town to impose a service charge for a governmental service provided by the town; it provides a method for collecting a service charge that a town is otherwise authorized to impose.”
Great W. Indus. Park, LLC v. Randolph Twp., 853 N.W.2d 155 (Minn. Ct. App. 2014). · cites it 13× “After respondent township denied a conditional-use-permit application submitted by an applicant with an option to buy *156 relator’s property and the applicant failed to pay the expenses incurred by the township in processing the application, the township passed a resolution…”
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