MN HF2229

Changes the start date for town officer terms from the first Monday in January to the day after taking the oath required under section 367.25, for towns holding November elections.

Requires persons elected at November elections to take their oath before assuming office, with oaths administered by the town clerk without fee.

Changes audit requirements for towns where clerk and treasurer offices are combined: towns with annual revenue exceeding the inflation-adjusted threshold must provide biennial audits instead of annual audits.

Maintains requirement for towns with combined clerk-treasurer positions and lower annual revenue (below inflation-adjusted threshold) to undergo audits at least once every five years.