Since counties were created as an administrative arm of the State, counties generally only do what the State allows or says they must do. This is different from cities, cities are created under statute or under charter by people who l ive in an area and want a city government. Cities have much more latitude to provide services, undertake projects or restructure than counties do. As a comparison, cities have a lot more choice in what they do and what level of service they provide.

Counties generally provide services that fall in to the following categories:

• Property tax administration, land records and elections administration

• Land use and natural resources administration

• Provision of social services, public health services and administration of the State’s poor relief programs

• Public safety including patrol, dispatch, service of warrants, and prosecution (courts are now a state agency)

• Public works including roads, county drainage ditches and solid waste

The state requires nearly all of these services to be provided and for many of them defines at what level they are provided. The requirements of the state very much drive the county property tax levy. Some studies suggest that 85 percent of a Minnesota county’s budget is at the direction of the state.

Counties often call these state requirements “mandates”. When you hear or read the term “unfunded mandate” it means that the State requires the county to provide the service and that the county board does not have a choice. Unfunded mandates are particularly frustrating for locally elected officials because they often feel that the State does not know what services will best suit the local citizen- customers and that it seems like State lawmakers are placing the burden for increased taxes on the local officials and local property taxes.