Minn. Stat. § 375A.08
Subject to the exclusions recited in section 375A.01, subdivision 2, any county which has not provided for the appointment of the county auditor and has not combined the offices of auditor and treasurer may adopt the auditor-administrator plan. In any county adopting the county auditor-administrator plan, the elected county auditor shall serve also as county administrator pursuant to section 375A.06 and shall continue to perform all the duties of a county auditor as provided by law, except that the duties of the office of county auditor established by law appertaining to computation of taxes, delinquent taxes and receipt and disbursement of moneys shall be transferred to and vested in the office of county treasurer.
In any county adopting the county auditor-administrator plan, the office of county auditor shall become the office of auditor-administrator and the auditor-administrator shall be nominated and elected by all voters of the county in the manner provided by law for the election of county offices.
Minn. Stat. § 375A.08
1973 c 542 s 8