Minnesota § 261.063 - TAX LEVY FOR SOCIAL SERVICES; BOARD DUTY; PENALTY
Full text of Minnesota Minnesota Statutes § 261.063 — TAX LEVY FOR SOCIAL SERVICES; BOARD DUTY; PENALTY, with citation guidance and answers to common questions.
§ 261.063. TAX LEVY FOR SOCIAL SERVICES; BOARD DUTY; PENALTY
(a) The board of county commissioners of each county shall annually levy taxes and fix a rate sufficient to produce the full amount required for poor relief, general assistance, Minnesota family investment program, county share of county and state supplemental aid to Supplemental Security Income applicants or recipients, and any other Social Security measures wherein there is now or may hereafter be county participation, sufficient to produce the full amount necessary for each such item, including administrative expenses, for the ensuing year, within the time fixed by law in addition to all other tax levies and tax rates, however fixed or determined, and any commissioner who shall fail to comply herewith shall be guilty of a gross misdemeanor and shall be immediately removed from office by the governor. For the purposes of this paragraph, "poor relief" means county services provided under sections 261.035 and 261.21 to 261.231.
(b) Nothing within the provisions of this section shall be construed as requiring a county agency to provide income support or cash assistance to needy persons when they are no longer eligible for assistance under general assistance, chapter 142G, or Minnesota supplemental aid.
History:
(3177-1) 1937 c 304 s 1; 1973 c 380 s 9; 1973 c 650 art 21 s 24; 1973 c 717 s 23; 1974 c 487 s 9; 1999 c 159 s 116; 2002 c 375 art 3 s 10; 1Sp2003 c 14 art 1 s 103; 2023 c 70 art 10 s 93; 2024 c 80 art 7 s 12
NOTE: The amendment to this section by Laws 2023, chapter 70, article 10, section 93, is effective March 1, 2026. Laws 2023, chapter 70, article 10, section 93, the effective date.
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 261.063
What does Minnesota Statutes § 261.063 cover?
Section 261.063 ("TAX LEVY FOR SOCIAL SERVICES; BOARD DUTY; PENALTY") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 261.063?
A common citation format is "Minnesota Statutes § 261.063" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 261.063 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.