Minnesota Statutes Counties, County Officers, Regional Authorities (Ch. 370-403) § 384.14. Destruction of records

(1) claims and vouchers paid by the county more than ten years prior to such destruction;

(2) receipts for taxes paid more than ten years prior thereto;

(3) treasurers' checks paid more than ten years prior thereto;

(4) receipts for mortgage registration taxes paid more than ten years prior thereto;

(5) miscellaneous receipts, delinquent tax statements and miscellaneous papers and correspondence bearing dates more than ten years prior thereto;

(6) with written approval of the treasurer county warrants paid more than ten years prior thereto.

The auditor, instead of personally destroying any miscellaneous papers and correspondence, or any other documents, instruments, or papers which may be of historical value, shall forward those items to the state archives for disposition in accordance with section 138.17.