Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 287 — Mortgage Registry Tax; Deed Tax

Section 287.01 — Definitions; Mortgage Registry Tax. - Subdivision 1. Words, terms, and phrases. Unless the language or...

Section 287.03 — Instruments Valid Security For Debt. - No instrument, other than a decree of marriage dissolution or...

Section 287.035 — Imposition Of Tax. - A tax is imposed on the privilege of recording a...

Section 287.04 — Exemptions. - The tax imposed by section 287.035 does not apply to:...

Section 287.05 — Determination Of Tax In Special Situations. - Subdivision 1. Real property outside Minnesota. (a) When a multistate...

Section 287.08 — Tax, How Payable; Receipts. - (a) The tax imposed by sections 287.01 to 287.12 must...

Section 287.10 — Prepayment Of Tax; Evidence; Notice. - A mortgage, or documents relating to its foreclosure, assignment, or...

Section 287.11 — Mortgages Recorded Or Registered Prior To Passage Of Sections 287.01 To 287.12. - All mortgages of real property recorded prior to the passage...

Section 287.12 — Taxes, How Apportioned. - (a) All taxes paid to the county treasurer under the...

Section 287.13 — Violations; Civil Penalties. - Subdivision 1. Failure to pay full amount. Any person liable...

Section 287.20 — Definitions. - Subdivision 1. Words, terms, and phrases. Unless the language or...

Section 287.21 — Imposition Of Tax; Determination Of Tax. - Subdivision 1. Determination of tax. (a) A tax is imposed...

Section 287.22 — Exemptions. - The tax imposed by section 287.21 does not apply to:...

Section 287.2205 — Tax-forfeited Land. - Before a state deed for tax-forfeited land may be issued,...

Section 287.221 — New Residential Construction. - The commissioner of revenue may not enforce a deed tax...

Section 287.222 — Transfer To Obtain Financing. - The deed tax is $1.65 on a deed or other...

Section 287.223 — Hennepin And Ramsey Counties. - For properties located in Hennepin and Ramsey Counties, the county...

Section 287.23 — Real Property Outside County Or State. - Subdivision 1. Real property outside county. If any taxable deed...

Section 287.24 — Persons Liable. - Subdivision 1. General rule. Any person who grants, assigns, transfers,...

Section 287.241 — Statement Of Tax Due Or Exemption; Recording Or Registering Of Documents. - Subdivision 1. Statement of tax due or exemption. No deed...

Section 287.25 — Payment Of Tax. - Except for documents filed electronically, the tax imposed by section...

Section 287.28 — Refunds Or Redemption. - (a) The county treasurer may redeem stamps issued under the...

Section 287.29 — Payment Of Receipts To State General Fund; Reports. - Subdivision 1. Appointment and payment of tax proceeds. (a) The...

Section 287.30 — County Treasurer; Duties. - The duties imposed upon county treasurers by this chapter are...

Section 287.31 — Violations; Civil Penalties. - Subdivision 1. Failure to pay full amount. Any person liable...

Section 287.325 — Violations; Criminal Penalties. - Any person who in any manner intentionally attempts to evade...

Section 287.33 — Expenses Of Administration. - Expenses of administration of this chapter to be paid out...

Section 287.37 — Commissioner's Powers; Data Classification. - The commissioner of revenue may investigate and examine persons and...

Section 287.38 — Limitations On Time For Assessment Of Tax. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 287.385 — Interest. - Subdivision 1. Interest rate. If an interest assessment is required...