MN SF3688

Changes town officer term commencement from "the first Monday in January" to "the day after taking the oath required under section 367.25" for November elections.

Requires persons elected at November elections to take their oath before assuming office.

Changes audit requirements for towns with combined clerk-treasurer positions and annual revenue exceeding the threshold from annual to biennial audits.

Maintains five-year audit cycle for towns with combined clerk-treasurer positions and annual revenue at or below $150,000 (adjusted for inflation).