Minn. Stat. § 382.32: ACCEPTANCE OF CHECKS.

Subdivision 1. Board may authorize.

Except as provided in subdivision 2, the county board of any county may by resolution give any county officer discretion to accept negotiable paper in payment of any moneys required by law to be paid to the officer on behalf of the county, the state of Minnesota or any political subdivision.

Subd. 2. Treasurer may accept.

The county treasurer of any county may accept negotiable paper in payment of any tax, assessment, license, penalty or interest or costs or claim due the county, the state of Minnesota, or any political subdivision the payment of which is made to the county treasurer.