Section 287.2205 — Tax-forfeited Land.
287.2205 TAX-FORFEITED LAND. 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 […]
Section 287.221 — New Residential Construction.
287.221 NEW RESIDENTIAL CONSTRUCTION. The commissioner of revenue may not enforce a deed tax assessment on the consideration paid for an improvement in the case of new residential construction if, at or before the time the first residential owners of the improvement take possession, the deed tax has been paid on the consideration paid for […]
Section 287.222 — Transfer To Obtain Financing.
287.222 TRANSFER TO OBTAIN FINANCING. The deed tax is $1.65 on a deed or other instrument that transfers real property if the transfer is (1) to a person who is a builder or contractor, (2) intended to be temporary, and (3) done solely to enable the builder or contractor to obtain financing to build an […]
Section 287.223 — Hennepin And Ramsey Counties.
287.223 HENNEPIN AND RAMSEY COUNTIES. For properties located in Hennepin and Ramsey Counties, the county may impose an additional deed tax as defined in sections 383A.80 and 383B.80. History: 2013 c 143 art 4 s 27
Section 287.23 — Real Property Outside County Or State.
287.23 REAL PROPERTY OUTSIDE COUNTY OR STATE. Subdivision 1. Real property outside county. If any taxable deed or instrument describes any real property located in more than one county in this state, the total tax must be paid to the treasurer of the county where the document is first presented for recording, and the payment […]