Before a state deed for tax-forfeited land may be issued, the deed tax must be paid by the purchaser of tax-forfeited land whether the purchase is the result of a public auction or private sale or a repurchase of tax-forfeited land. State agencies and local units of government that acquire tax-forfeited land by purchase or any other means are subject to this section. The deed tax is $1.65 for a conveyance of tax-forfeited lands to a governmental subdivision for an authorized public use under section 282.01, subdivision 1a, for a school forest under section 282.01, subdivision 1a, or for redevelopment purposes under section 282.01, subdivision 1b.
1999 c 31 s 14; 2008 c 154 art 14 s 4; 1Sp2017 c 1 art 16 s 22
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 287 — Mortgage Registry Tax; Deed Tax
Section 287.01 — Definitions; Mortgage Registry Tax.
Section 287.03 — Instruments Valid Security For Debt.
Section 287.035 — Imposition Of Tax.
Section 287.05 — Determination Of Tax In Special Situations.
Section 287.08 — Tax, How Payable; Receipts.
Section 287.10 — Prepayment Of Tax; Evidence; Notice.
Section 287.11 — Mortgages Recorded Or Registered Prior To Passage Of Sections 287.01 To 287.12.
Section 287.12 — Taxes, How Apportioned.
Section 287.13 — Violations; Civil Penalties.
Section 287.21 — Imposition Of Tax; Determination Of Tax.
Section 287.2205 — Tax-forfeited Land.
Section 287.221 — New Residential Construction.
Section 287.222 — Transfer To Obtain Financing.
Section 287.223 — Hennepin And Ramsey Counties.
Section 287.23 — Real Property Outside County Or State.
Section 287.24 — Persons Liable.
Section 287.241 — Statement Of Tax Due Or Exemption; Recording Or Registering Of Documents.
Section 287.25 — Payment Of Tax.
Section 287.28 — Refunds Or Redemption.
Section 287.29 — Payment Of Receipts To State General Fund; Reports.
Section 287.30 — County Treasurer; Duties.
Section 287.31 — Violations; Civil Penalties.
Section 287.325 — Violations; Criminal Penalties.
Section 287.33 — Expenses Of Administration.
Section 287.37 — Commissioner's Powers; Data Classification.