MAHNOMEN COUNTY (MINNESOTA). COUNTY AUDITOR:

Each tax list records the taxes assessed and paid on real and personal property located in a particular civil subdivision for a particular year. Data on real and personal property for each year are recorded on different forms in separate sections of the volume, with real property data generally preceding personal property data. Information contained in the tax lists may vary somewhat from year to year and from civil subdivision to civil subdivision for a particular year, and categories of real and personal property may change in accordance with changes in the tax laws. As a result of changes in the tax laws, information contained in the tax lists for 1970-1971 varies considerably from information contained in those for 1940-1961.

Each entry in the real property sections for all years begins with the name(s) of the property owner(s) (in whose name(s) the property was assessed) and, if applicable, to whom it was transferred; the legal description (location) and quantity (number of acres) of the property owned; and the school district number. Subsequently, each entry for the years 1940-1961 gives some or all of the following information: the total assessed valuation of all taxable homestead and non-homestead real property; the general tax on homestead and non-homestead property; the amounts of various other taxes; and the total amount of taxes levied.

Each entry for the years 1970-1971 gives some or all of the following information: the total estimated market valuation of the property; the assessed valuation of agricultural and non-agricultural property; the assessed valuation of agricultural and non-agricultural property subject to the homestead tax credit; the (gross) general tax on agricultural and non-agricultural homesteads and non-homesteads; the homestead tax credit; and the total (net) amount oftaxes levied. The real property entries for all years conclude with the amount(s) paid, the date(s) of payment, and the receipt number(s); a record of settlements, penalties, and delinquencies; an indication of whether the property was sold for taxes; and remarks.

Each entry in the personal property sections for all years begins with the name(s) of the property owner(s) (in alphabetical order), the post office address, and the school district number. Subsequently, each entry for the years 1940-1961 gives some or all of the following information: the total assessed valuation of all personal property; the amounts of various regular and special state, county, local, and school district taxes; and the total amount of taxes levied.

Each entry for the years 1970-1971 gives some or all of the following information on personal business property only: the estimated market and assessed valuations; the amounts of regular and special state and local taxes; and the total amount of taxes levied. The personal property entries for all years conclude with amount(s) paid, the date(s) of payment, and the receipt number(s); a record of settlements, penalties, and delinquencies; an indication of whether the property was sold for taxes; and remarks.

Most tax lists include a tabular statement (recapitulation) of valuations, rates, and taxes levied on real and personal property, as well a summary record of collections and payments.

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The tax lists are arranged chronologically by single year (1940,1941) and two-year periods (1950-1951, 1960-1961, 1970-1971). Those for 1940 and 1941 are arranged alphabetically by civil subdivision (legally incorporated township, village, city) within each year; those for 1950-1951,1960-1961, and 1970-1971 are arranged alphabetically by civil subdivision within each two-year period and chronologically by single year within each civil subdivision.

Two legally incorporated townships in Mahnomen County (Little Elbow Lake and Twin Lakes apparently were officially dissolved ca. 1939-1940; they were reorganized ca. 1969-1970. The volumes for each dissolved township, identified in the tax lists for 1940-1941,1950-1951, and 1960-1961 as ''Unorganized [township number and range number]", follow the alphabetically arranged volumes at the end of each single year or two-year period. The volumes for the reorganized townships, identified by name, are filed in alphabetical order in the records for 1970-1971.

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Availability:

The collection is open for research use.

Preferred Citation:

[Indicate the cited item and/or series here]. Mahnomen County (Minnesota). County Auditor. Tax lists. Minnesota Historical Society.

See the Chicago Manual of Style for additional examples.

Microfilm production:

Hiawatha, IA: Heritage Microfilm, 1999.

Most of the original tax lists were legible and in good physical condition. However, the presence of different-colored and/or faint ink and pencil made some volume pages especially difficult to photograph. As a result, some information may be difficult to read or illegible on the microfilm. Blank pages of the records have not been filmed.

Available for sale or interlibrary loan from the Minnesota Historical Society.

Location of Originals:

The originals (13.75 cu. ft.) were disposed of after microfilming.

Accession Information:

Accession number: 998-79

Processing Information:

Catalog ID number: 001736338

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This collection is indexed under the following headings in the catalog of the Minnesota Historical Society. Researchers desiring materials about related topics, persons or places should search the catalog using these headings.

Topics:

Ojibwa Indians -- Minnesota -- Reservations.

Real property tax -- Minnesota -- Mahnomen County.

Taxation of personal property -- Minnesota -- Mahnomen County.

Places:

White Earth Indian Reservation (Minn.)

Document Types:

Microforms.

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