General Government & Taxes

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Census 2020 4 documents
CAT:266
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This one pager outlines concerns that Minnesota will lose a congressional seat after the 2020 Census and suggests efforts counties can undertake to give the state the best opportunity to retain all eight U.S. Representative seats.
document date 06-01-2017
file:267
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This flyer summarizes basic information about the Local Update of Census Addresses Operation (LUCA) and how local governments can participate.
document date 06-01-2017
file:268
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This guide prepares local governments to participate in the Local Update of Census Addresses Operation (LUCA). The guide includes a detailed checklist for participating local governments, sample forms, and the LUCA schedule.
document date 06-01-2017
file:269
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This document answers 31 common questions about the Local Update of Census Addresses Operation (LUCA) including questions about the program, why local governments should participate, and technical requirements.
document date 06-01-2017
file:270
County Meetings 3 documents
CAT:206
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document date 08-17-2016
file:207
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document date 08-17-2016
file:208
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document date 08-17-2016
file:209
County Government Structure and Budget 4 documents
CAT:259
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This document gives a general overview of county government structure, including management systems used in Minnesota counties.
document date 05-17-2017
file:260
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document date 06-01-2017
file:262
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document date 06-01-2017
file:263
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document date 06-01-2017
file:264

Also see COUNTY PROGRAM AID and PROPERTY TAXES sections below. No documents

sub:265
County Officers 8 documents
CAT:111
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This fact sheet outlines the duties and responsibilities for county commissioners. It highlights a commissioner's role as a representative of constituents and the county and the responsibility of commissioners in county management and budgeting.
document date 05-23-2016
file:112
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This information brief describes the process for changing certain county government offices from elected to appointed positions and explains which county offices may be combined. It also summarizes which counties have implemented these changes and if a county used general or special law.
document date 05-23-2016
file:113
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This fact sheet lists the basic duties of a County Auditor. The fact sheet comes from the Auditor/Treasurer Manual published by the Minnesota Department of Revenue.
document date 05-23-2016
file:114
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This fact sheet reviews the basic duties of a County Assessor. It also outlines the Assessor's code of conduct and ethics and the three reasons a county board may terminate the term of an Assessor. The fact sheet comes from the Auditor/Treasurer Manual published by the Minnesota Department of Revenue.
document date 05-23-2016
file:115
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This fact sheet lists the basic duties of a County Recorder. The fact sheet comes from the Auditor/Treasurer Manual published by the Minnesota Department of Revenue.
document date 05-23-2016
file:116
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This fact sheet lists the basic duties of a County Treasurer. The fact sheet comes from the Auditor/Treasurer Manual published by the Minnesota Department of Revenue.
document date 05-23-2016
file:117
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document date 08-12-2016
file:203
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This video describes the role of the county attorney and the diverse areas of law in which a county attorney works. 
document date 08-15-2017
file:279
County Program Aid 5 documents
CAT:131
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This webinar from October 2013 discusses trends in County Program Aid (CPA).
document date 05-25-2016
file:132
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This fact sheet details the new County Program Aid formula proposed by AMC's County Program Aid Work Group. The fact sheet also describes the current formula, its volatile funding over the past ten years, and the inequitable distribution of aid to counties across the state.
document date 05-25-2016
file:139
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This presentation by the Minnesota Department of Revenue explains the history and calculation of the current county program aid formula.  The presentation details how changes in a county's land value and demographics have impacted the aid's distribution over the past ten years.
document date 05-31-2016
file:181
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This chart lists, county-by-county, the 2016 County Program Aid distribution.
document date 05-31-2016
file:182
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This policy brief by House Research explains the origins of County Program Aid and clearly outlines the formula used to distribute aid.
document date 05-31-2016
file:183
Essential Records and Records Emergency Planning 2 documents
CAT:125
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The Essential Records course will prepare participants to: Identify an agency's essential records; Analyze potential risks to records; Identify and prioritize protection strategies; Develop procedures to ensure access to essential records. 
document date 05-25-2016
file:126
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The Records Emergency Planning and Response course will prepare participants to: Prepare and maintain a Records Emergency Action Plan (REAP) and Respond to and recover from records emergencies.
document date 05-25-2016
file:127
Local Government Sales Tax Exemption 2 documents
CAT:135
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This webinar explains the legislative history of the new sales tax law, the procedures that city and county officials will need to follow to secure the exemption, and what to do during the transitional period.
document date 05-25-2016
file:136
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This fact sheet explains when sales to federal, state or local governments in Minnesota are taxable what exemptions are available.
document date 05-25-2016
file:138
Property Taxes 11 documents
CAT:140
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This document identifies 14 reasons why property taxes may change from year to year.
document date 05-25-2016
file:142
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This webinar provides an overview of the property tax system in Minnesota.
document date 05-25-2016
file:143
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This policy brief outlines the process used to determine a community's net tax capacity and how a local taxing jurisdiction sets its levy. The brief also includes an example of how to calculate the tax for an individual property.
document date 06-01-2016
file:184
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This policy brief outlines the roles of county officials in property tax administration. It includes a timeline for the property tax process and an explanation for how property owners may appeal the assessor's valuation of their property.
document date 06-01-2016
file:185
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This policy brief explains why taxes vary by type of property and includes a chart comparing property taxes for several property types. 
document date 06-01-2016
file:186
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The Minnesota Tax Handbook is published biennially, with a smaller Supplement published in the intervening years. The first section provides a profile of each state tax including tax base, rates, collection amounts, and legislative history. The second section profiles each local tax in a similar manner. The last section contains state and local tax collections for the two most recent years.
document date 06-01-2016
file:187
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This policy brief reviews the property tax system including: who pays, how much property taxes raise, recent changes to the system, and major credits, refunds, and aids.
document date 06-01-2016
file:188
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This course provides instruction on how property taxes are calculated for taxes payable in 2016. It provides a concise introduction to the basic terms and methodology for calculating property taxes, and provides examples and problems that give thorough instruction on the step-by-step computations.
document date 06-01-2016
file:189
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This AMC document provides an overview of Minnesota's property tax system. The document maps the property assessment process and the steps to appeal an over-assessed property.  It also includes the current property tax classifications and a glossary of property tax related terms.
document date 07-25-2016
file:196
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Webinar presentation from March 2015.
document date 08-12-2016
file:202
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The Ash Center for Democratic Governance and Innovation at the John F. Kennedy School of Government, Harvard University, has recognized Anoka County's "Pie, With a Side of Property Taxes" video as part of the 2017 Bright Ideas in Government initiative. What does a pie have to do with your property taxes? Learn what 2 things directly affect how much you pay.
document date 01-25-2017
file:235
Social Media and County Government 2 documents
CAT:128
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You do not have to know how to tweet to enjoy this webinar but you will learn how Twitter and other social media techniques are being used in county government.
document date 05-25-2016
file:129
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Meg Knodl, Hennepin County Online Community Manager, will help you be better informed when staff and constituents request county government to be more involved in new communication options.
document date 05-25-2016
file:130
Statement of Economic Interest 4 documents
CAT:248
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All Minnesota county commissioners and some elected or appointed officials in metropolitan counties must periodically disclose certain financial interests. This one-page brief answers questions about the Statement of Economic Interest requirement, including: who needs to file, what information is asked, and where and when it needs to be filed.
document date 02-13-2017
file:249
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The Public and Local Officials Handbook by the Minnesota Campaign Finance and Public Disclosure Board gives detailed answers on public disclosure policies that impact county commissioners and other county elected positions. This handbook provides assistance on completing sections of the Statement of Economic Interest form and includes information on conflict of interest notices and gift bans.
document date 02-13-2017
file:251
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This video is produced by the Minnesota Campaign Finance and Public Disclosure Board and explains how to complete the Board's online Statement of Economic Interest form. The video also provides details on what type of information should be included in the Statement. 
document date 02-13-2017
file:252
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This is a blank form of the Statement of Economic Interest for County Commissioners. Commissioners may submit their Statement of Economic Interest either through this form or through the Minnesota Campaign Finance and Public Disclosure Board's website.
document date 02-13-2017
file:253