General Government & Taxes
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County Officers8 documents
- Duties of a County Commissioner 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.
- County Offices: Combining or Making Appointment 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.
- Duties of County Auditors 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.
- Duties of County Assessors 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.
- Duties of County Recorders 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.
- Duties of County Treasurers 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.
- So, You Want to Be a County Commissioner?
- What is a County Attorney? This video describes the role of the county attorney and the diverse areas of law in which a county attorney works.
Essential Records and Records Emergency Planning2 documents
- Essential Records Webinar 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.
- Records Emergency Planning & Response Webinar 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.
Social Media and County Government2 documents
- Social Media and County Government 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.
- Social Media Dos and Don'ts For County Government 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.
County Program Aid6 documents
- Trends in County Program Aid This webinar from October 2013 discusses trends in County Program Aid (CPA).
- The "NEW" County Program Aid 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.
- Minnesota County Program Aid PowerPoint 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.
- County Program Aid 2016 Allocation This chart lists, county-by-county, the 2016 County Program Aid distribution.
- County Program Aid History and Overview This policy brief by House Research explains the origins of County Program Aid and clearly outlines the formula used to distribute aid.
- CPA Fact Sheet 2019
Local Government Sales Tax Exemption2 documents
- Preparing for the New City/County Sales Tax Exemption-What You Need to Know 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.
- Sales to Governments This fact sheet explains when sales to federal, state or local governments in Minnesota are taxable what exemptions are available.
Property Taxes11 documents
- 14 Reasons Why Property Taxes Vary from Year to Year This document identifies 14 reasons why property taxes may change from year to year.
- Property Taxes 101 - Webinar This webinar provides an overview of the property tax system in Minnesota.
- Property Tax 101: Basic Terms and Concepts 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.
- Property Tax 101: Property Tax Administration 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.
- Property Tax 101: Property Tax Variation by Property Type This policy brief explains why taxes vary by type of property and includes a chart comparing property taxes for several property types.
- Minnesota Tax Handbook A Profile of State and Local Taxes in Minnesota 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.
- Minnesota Department of Revenue: Property Tax 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.
- Minnesota Tax Calculation Course 2016 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.
- Minnesota's Property Tax System 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.
- Property Tax 101 - Power Point Webinar presentation from March 2015.
- Anoka County Video: Pie, With a Side of Property Taxes 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.
County Meetings4 documents
- Minnesota's Open Meeting Law Find more information and resources from our partners at the Minnesota Counties Intergovernmental Trust.
- Quick Guide to Parliamentary Procedure
- General Ethics Guide for Counties
- Minnesota Open Meeting Law Training Video This is an introductory video about Minnesota's open meeting law which regulates public meetings held by counties and other government bodies. The video explains when the open meeting law applies and rules about special and closed meetings.
Statement of Economic Interest4 documents
- Statement of Economic Interest: Association of Minnesota Counties Primer 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.
- Public and Local Officals Handbook 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.
- Economic Interest Online Reporting System Video 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.
- Statement of Economic Interest for County Commissioners: Blank Form 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.
County Government Structure and Budget4 documents
Census 20205 documents
- Census 2020: Could Minnesota Lose a Congressional Seat? 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.
- The 2020 Census Local Update of Census Addresses Operation (LUCA) This flyer summarizes basic information about the Local Update of Census Addresses Operation (LUCA) and how local governments can participate.
- 2020 Census LUCA Operation Information Guide 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.
- Frequently Asked Questions: 2020 Census LUCA 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.
- Everyone Counts: How 2020 Census Data Matter to Your Bottom Line This NACo report explains how counties can help in an effective roll-out of the 2020 Census by working with states and the federal government. Along with the American Community Survey (ACS), the data is critical in deciding factors such as representation apportionment amongst the general population, and allocating approximately $600 billion dollars in federal funding every year. The report outlines key takeaways which enable counties to maximize the benefits from the 2020 Census.
Joint Power Agreements7 documents
- Best Practices for Joint Exercise of Powers This is a one-page reference document outlining what was determined from various sources to be the best practices for Joint Powers Agreements/Authorities and Joint Powers Entities. It includes a section on the requirements of JPA’s given by Minnesota statute, a section on top priorities when forming and running joint powers entities, general best practices, and the most commonly asked resources for new commissioners when joining joint powers boards.
- Annotated Joint Power Agreements This document includes the joint power agreements of three different entities that work in public health, solid waste, and watershed management. The agreements are annotated with notations that highlight required language and best practices. These are intended to show what language successful joint powers use in their agreements.
- LMC Intergovernmental Cooperation Taken from Chapter 16 of the League of Minnesota Cities’ Handbook for Minnesota Cities, this packet gives a detailed description of intergovernmental relationships, including a section on the Joint Powers Act. It also includes sections on land use planning and regional development, and banding with others in local government associations.
- Intergovernmental Agreements Published by the League of Minnesota Cities, this document details the different forms of government cooperation, including mutual aid agreements, joint powers, service contracts, and contracts for shared resources or personal. It also includes common pitfalls and recommended provisions for minimizing claims and managing liability risks. It additionally includes sample hold-harmless contract language and links to model agreements.
- Best Practices Review Coming from the Minnesota Office of the State Auditor, this guidebook dives into the best practices of initiating, building, and maintaining governmental relationships.
- Best Practices Service Delivery Coming from the Minnesota Office of the State Auditor, this guidebook was written for local officials highlighting the best practices for fostering, crafting, and implementing cooperative agreements among local governments.
- Best Practices Contracting This guidebook builds on the other two intergovernmental relations guidebooks and gives a comprehensive and practical guide to local government contracting and procurement.
- Minnesota County Cybersecurity Survey Report This report analyzes the results of a statewide survey of Minnesota county cybersecurity experiences and preparedness. The survey was conducted in the summer of 2022.
- Cybersecurity Basics for Local Governments This two-page brief highlights important basic information local governments should understand about cybersecurity. The brief notes why local governments are targets, common attacks, the lifecycle of an attack, and examples of recent cyber breaches in Minnesota.
- Cybersecurity Primer for Local Government Leaders This primer was created so that every official and county employee, regardless of technical background, can work in a unified approach with their IT leaders. The primer raises awareness and understanding of cybersecurity, cyber preparedness, and the local government leader's role in cyber risk management and incident response.
- Cyber Essentials Starter Kit This starter kit from the Cybersecurity and Infrastructure Security Agency provides guidance for organizations and their leaders for improving their cybersecurity. The document includes six toolkits for the leader of the organization and IT staff to build a culture of cyber readiness within the workforce. These toolkits advise actions for the leader and IT staff to take to build this culture, and they also provide additional resources for taking action.
- 2021 NACo Cybersecurity Priorities and Best Practices This document gives a brief overview of the importance of cybersecurity measures in counties. The document provides a list of best policies that counties should consider based on the practice’s cost, cybersecurity defense impact, and implementation effort.
- AMC County Cybersecurity 101 This document is meant to serve as a call to action, encouraging county policymakers, administrators, and IT leadership to engage with each other on the development of county-wide cybersecurity policies, procedures, and infrastructure, to meet the rising threat of cyberattack.
County Board Operating Procedures2 documents
- County Board Operating Procedures Handbook This handbook offers examples of county board operating procedures for county boards reviewing or developing their own operating procedures. The handbook includes example language for provisions on broadcasting and virtual meeting debate, conduct of debate, public participation, Robert’s Rules implementation, consent agendas, agenda preparation, and “stay in your lane” provisions.
- Operating Procedure Provision Matrix This matrix provides an overview of different policy provisions each county includes in their board operating procedures. The matrix catalogs the policy provisions of 39 different county board operation procedures.
Record and Data Retention7 documents
- Updating a Record Retention Schedule A guide created by AMC for Minnesota counties that outlines five aspects of updating a record retention schedule. The guide includes guidance from the Minnesota Historical Society, examples from other counties, and sample language for adding modern record types to a record retention schedule.
- Record Retention 101 A short breakdown of the history and statutes surrounding record retention schedule in Minnesota. This fact sheet includes instructions on adopting a record retention schedule, storing, and disposing of records, as well as background on the Records Disposition Panel. This serves as a short, informative, introductory document for county officials unfamiliar with records management.
- State of Minnesota Data Practices Act Summary This one-pager from the State of Minnesota provides a summary of the Data Practices Act. Outlining public access restrictions for government agencies, it describes who must comply, how a request is made, the agency’s response, and how you may charge for copies of government records. Understanding the act should inform a records management plan on ensuring statutory compliance.
- Minnesota Historical Society Forms for Counties A compiled list of blank forms provided by the State Archives for use by county agencies. Includes the forms for: record retention schedule outline, inventory lists for electronic and physical records, blank destruction records, an application to dispose of records not on a county’s general schedule, and applications to transfer electronic and physical records to the Archives.
- Email Retention Guidelines This three-page fact sheet from the Information Policy Analysis Division (IPAD) summarizes how government agencies should approach the retention of emails as official records. Includes guidelines for what emails to retain or delete, and advisory opinions from relevant court cases that apply to email retention. This serves as a useful resource deciding how to draft a county’s email policy.
- Preserving and Disposing Government Records A comprehensive guide from the State Archives that covers all topics in records management for Minnesota agencies. Detailed instructions are provided for all topics, including record inventory, retention schedules, and preservation and disposal of records. This guide expands upon the fact sheet and practices guide provided by AMC and is a useful resource for understanding how the Archives governs records retention.
- Worksheet for Developing Data Practices and Procedures A detailed guide for developing a data practice policy in accordance with the Minnesota Data Practices Act. Released by the Department of Administration, it provides clear insight on how to develop a data management procedure for your county that meets statutory requirements and is administratively feasible.
Economic Development for Counties7 documents
- Economic Development Authority A short document that summarizes the role of Economic Development Authorities (EDA) in counties. Information about the purpose of an EDA and formation is included, as well as a brief description of typical programs offered by EDAs. This document serves as a short synopsis on what an EDA may do, helping counties decide if it is the proper course of action for their economic development initiatives.
- Housing and Redevelopment Authority A resource that explains the role of Housing and Redevelopment Authorities (HRA) in the State of MN. Information about the purpose of an HRA and the conditions that must be present to form one are included, as well as a brief description of typical programs offered by HRAs. This document serves as a short synopsis on what an HRA may do to help counties decide if it is the proper course of action to increase housing opportunities.
- County Roles in Economic Development This study published by UMN Extension outlines different structural models of county economic development initiatives. Following a survey of the counties, the study describes major trends in how counties are involved with economic development. Brief descriptions and examples of five organizational models for counties are provided. The surveys provide useful insight on how active counties across the states are in developing local economies to find a model that fits your needs.
- Asset Based Community Development for MN Counties An introductory document on the concept of Asset Based Community Development (ABCD) with examples from two different Minnesota counties. ABCD utilizes the existing strengths in a community to build connections, expand services, and recruit residents. This resource provides background on ABCD and steps on how to incorporate ABCD into your community development strategy.
- EDA Handbook A handbook created for Minnesota local governments seeking to form an Economic Development Authority. Included in the handbook are comparisons of EDAs to other public development agencies, a summary of relevant powers and restrictions on EDAs, a glossary of relevant terms, and a checklist for new EDAs. The final portion of the handbook includes sample language of enabling resolutions, meeting agenda and minutes, bylaws, and establishment proposals.
- EDA Sample Resolution and Bylaws Sample language of a resolution establishing an Economic Development Authority and bylaws of an EDA. Language should be adjusted to meet specific authority needs but can be a starting point for new authorities or provide examples of organizational structure of an EDA.
- HRA Sample Resolution and Bylaws Sample language of a resolution establishing a Housing and Redevelopment Authority and bylaws of an HRA. Language should be adjusted to meet specific authority needs but can be a starting point for new authorities or provide examples of organizational structure of an HRA.