Section 287.38 — Limitations On Time For Assessment Of Tax.
287.38 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. Subdivision 1. General rule. Except as otherwise provided in this section, the amount of taxes assessable under this chapter must be assessed within 3-1/2 years after the date the document is recorded. Subd. 2. Omission in excess of 25 percent. Additional taxes may be assessed within 6-1/2 […]
Section 287.385 — Interest.
287.385 INTEREST. Subdivision 1. Interest rate. If an interest assessment is required under this section, interest is computed at the rate specified in section 270C.40. Subd. 2. Late payment. If a tax is not paid within the time specified by law for payment, the unpaid tax bears interest from the date the tax should have […]
Section 287.241 — Statement Of Tax Due Or Exemption; Recording Or Registering Of Documents.
287.241 STATEMENT OF TAX DUE OR EXEMPTION; RECORDING OR REGISTERING OF DOCUMENTS. Subdivision 1. Statement of tax due or exemption. No deed or instrument, taxable under the provisions of section 287.21, shall be recorded unless it contains the statement of the grantor or grantee, or any successor in interest, setting forth the amount of tax […]
Section 287.25 — Payment Of Tax.
287.25 PAYMENT OF TAX. Except for documents filed electronically, the tax imposed by section 287.21 must be paid in the manner prescribed by section 287.08 relating to payment of mortgage registration tax, and the treasurer must endorse a receipt for the tax on the face of the document or instrument. History: 1961 c 647 s […]
Section 287.28 — Refunds Or Redemption.
287.28 REFUNDS OR REDEMPTION. (a) The county treasurer may redeem stamps issued under the authority of sections 287.20 to 287.31 that have been spoiled, destroyed, or rendered useless or unfit for the purpose intended or for which the owner may have no use or which through mistake may have been improperly or unnecessarily used. Redemption […]
Section 287.29 — Payment Of Receipts To State General Fund; Reports.
287.29 PAYMENT OF RECEIPTS TO STATE GENERAL FUND; REPORTS. Subdivision 1. Appointment and payment of tax proceeds. (a) The proceeds of the taxes levied and collected under sections 287.21 to 287.385 must be apportioned, 97 percent to the general fund of the state, and three percent to the county revenue fund. (b) On or before […]
Section 287.30 — County Treasurer; Duties.
287.30 COUNTY TREASURER; DUTIES. The duties imposed upon county treasurers by this chapter are within the duties of such office and are within the coverage of any official bond delivered to the state, conditioned that any such officer shall faithfully execute the duties of office. The county board may by resolution require the county auditor […]
Section 287.31 — Violations; Civil Penalties.
287.31 VIOLATIONS; CIVIL PENALTIES. Subdivision 1. Failure to pay full amount. Any person liable for the tax imposed by section 287.21 who fails to pay the full amount of deed tax imposed under this chapter, unless the failure is shown to be due to reasonable cause, is liable to a civil penalty of $250, or […]
Section 287.325 — Violations; Criminal Penalties.
287.325 VIOLATIONS; CRIMINAL PENALTIES. Any person who in any manner intentionally attempts to evade a tax imposed by this chapter, or who intentionally aids or abets in the evasion or attempted evasion of such tax is guilty of a gross misdemeanor. History: 1999 c 31 s 21
Section 287.33 — Expenses Of Administration.
287.33 EXPENSES OF ADMINISTRATION. Expenses of administration of this chapter to be paid out of county funds include fees and expenses incurred by the county attorney in connection with this chapter and all other costs and expenses. History: 1961 c 647 s 13; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 11; […]