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 […]
Section 287.04 — Exemptions.
287.04 EXEMPTIONS. The tax imposed by section 287.035 does not apply to: (1) a decree of marriage dissolution or an instrument made pursuant to it; (2) a mortgage given to correct a misdescription of the mortgaged property; (3) a mortgage or other instrument that adds additional security for the same debt for which mortgage registry […]
Section 287.05 — Determination Of Tax In Special Situations.
287.05 DETERMINATION OF TAX IN SPECIAL SITUATIONS. Subdivision 1. Real property outside Minnesota. (a) When a multistate mortgage is intended to secure only a portion of a debt amount recited or referred to in the mortgage, the mortgage may contain the following statement, or its equivalent, on the first page: “Notwithstanding anything to the contrary […]
Section 287.08 — Tax, How Payable; Receipts.
287.08 TAX, HOW PAYABLE; RECEIPTS. (a) The tax imposed by sections 287.01 to 287.12 must be paid to the treasurer of any county in this state in which the real property or some part is located at or before the time of filing the mortgage for record. The treasurer shall endorse receipt on the mortgage […]
Section 287.10 — Prepayment Of Tax; Evidence; Notice.
287.10 PREPAYMENT OF TAX; EVIDENCE; NOTICE. A mortgage, or documents relating to its foreclosure, assignment, or satisfaction, must not be recorded unless the tax has been paid. Except as provided in section 582.25, a document or any record of the mortgage may not be received in evidence in any court, and is not valid notice, […]
Section 287.11 — Mortgages Recorded Or Registered Prior To Passage Of Sections 287.01 To 287.12.
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 of sections 287.01 to 287.12 are taxable under the provisions of law existing prior to the enactment of sections 287.01 to 287.12; provided, that the holder of any such mortgage may pay […]
Section 284.27 — County May Quiet Title.
284.27 COUNTY MAY QUIET TITLE. In all cases where a prospective purchaser advances the expense therefor the county auditor may employ a special attorney to act for the state in prosecuting to judgment an action to quiet title and a proceeding to register title of any tract of land which the prospective purchaser is interested […]
Section 284.28 — Tax-forfeited Lands; Limitations On Adverse Claims.
284.28 TAX-FORFEITED LANDS; LIMITATIONS ON ADVERSE CLAIMS. Subdivision 1. Titles presumed valid. (a) The title of the state, or its successors in interest, to land forfeited for delinquent taxes shall not be held invalid in any action or proceeding by reason of any failure, omission, error or defect in the proceedings respecting the taxation of […]
Section 287.01 — Definitions; Mortgage Registry Tax.
287.01 DEFINITIONS; MORTGAGE REGISTRY TAX. Subdivision 1. Words, terms, and phrases. Unless the language or context clearly indicates that a different meaning is intended, the following words, terms, and phrases, for the purposes of sections 287.01 to 287.13, have the meanings given them in this section. Subd. 2. Amendment. “Amendment” means generally a document that […]