reglab/housing_qa huggingface dataset:
MN Stat § 284.26 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.26 — To Be Supplementary.

284.26 TO BE SUPPLEMENTARY. Except so far as may be necessary to give effect to their provisions, sections 284.07 to 284.26 shall be deemed supplementary to and not exclusive of other laws dealing with the same subject matter. The provisions of such other laws, so far as applicable and not inconsistent with sections 284.07 to 284.26, shall remain in force, subject to the provisions thereof. History:  (2190-20) 1939 c 341 s 20
MN Stat § 284.27 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|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 in purchasing when the state shall have first procured a Torrens certificate of title therefor; or for the purpose of procuring a new certificate of title in favor of the state by the necessary proceeding for that purpose where the title to the land is already registered under the Torrens system. History:  (2139-27n) 1939 c 328 s 10
MN Stat § 287.03 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.03 — Instruments Valid Security For Debt.

287.03 INSTRUMENTS VALID SECURITY FOR DEBT. No instrument, other than a decree of marriage dissolution or an instrument made pursuant to it, relating to real estate may be enforced as security for any debt, unless the fact that it is so intended is expressed in it. Except as provided in section 287.05, an instrument may not be enforced as security for a debt amount in excess of: (1) the initial known amount of the debt expressed in the instrument if the instrument secures that entire debt amount; or (2) the portion of the initial known amount of the debt expressed in the instrument if the instrument secures only a portion of that debt amount. History:  (2322) 1907 c 328 s 1; 1983 c 233 s 2; 1999 c 31 s 2; 2010 c 211 s 1
MN Stat § 287.035 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.035 — Imposition Of Tax.

287.035 IMPOSITION OF TAX. A tax is imposed on the privilege of recording a mortgage. The tax rate is .0023 of the debt or portion of a debt that is secured by any recorded mortgage of real property located in this state. The person liable for the tax is the mortgagor. The tax is not imposed on the lawful interest amounts that may accrue with respect to a debt. History:  1999 c 31 s 3; 1Sp2001 c 5 art 7 s 24
MN Stat § 287.04 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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 tax has been paid; (4) a contract for the conveyance of any interest in real property, including a contract for deed; (5) a mortgage secured by real property subject to the minerals production tax of sections 298.24 to 298.28; (6) a mortgage loan made under a low and moderate income housing program, or other affordable housing program, if: (i) the mortgagee is a federal, state, or local government agency; or (ii) the assignee is a federal, state, or local government agency; (7) mortgages granted by fraternal benefit societies subject to section 64B.24; (8) a mortgage amendment or extension, as defined in section 287.01; (9) an agricultural mortgage if the proceeds of the loan secured by the mortgage are used to acquire or improve real property classified under section 273.13, subdivision 23, paragraph (a) or (b); and (10) a mortgage on an armory building as set forth in section 193.147. History:  (2322) 1907 c 328 s 1; 1965 c 51 s 53; 1967 c 340 s 1; 1983 c 233 s 3; 1993 c 271 s 4; 1999 c 31 s 4; 1Sp2001 c 5 art 7 s 25; 2005 c 151 art 8 s 1; 2009 c 88 art 9 s 1; 1Sp2021 c 14 art 13 s 10
MN Stat § 287.10 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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, unless the tax has been paid. If the tax is paid, an error in computation or ascertainment of the amount does not affect the validity of the mortgage or the record or foreclosure. This section does not apply to a mortgage that is exempt from the tax imposed under section 287.035. History:  (2328) 1907 c 328 s 7; 1913 c 163 s 2; 1929 c 222 s 1; 1Sp1985 c 18 s 3; 1987 c 268 art 14 s 14; 1999 c 31 s 7
MN Stat § 287.11 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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 to the treasurer of the proper county the tax based upon the amount of the debt secured by the mortgage at the time of the payment as stated by the affidavit of the owner of the mortgage. The affidavit may be filed with the county treasurer, in which case the treasurer's receipt must be endorsed on it. The county recorder or registrar of titles, on presentation of the receipt, shall make a record of the date and amount of the payment. Thereafter the mortgage lien shall not be otherwise taxable. History:  (2329) 1907 c 328 s 8; 1913 c 163 s 3; 1965 c 51 s 56; 1976 c 181 s 2; 1999 c 31 s 8
MN Stat § 287.12 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.12 — Taxes, How Apportioned.

287.12 TAXES, HOW APPORTIONED. (a) All taxes paid to the county treasurer under the provisions of sections 287.01 to 287.12 must be apportioned, 97 percent to the general fund of the state, and three percent to the county revenue fund. (b) On or before the 20th day of each month the county treasurer shall determine and pay to the commissioner of revenue for deposit in the state treasury and credit to the general fund the state's portion of the receipts from the mortgage registry tax during the preceding month subject to the electronic payment requirements of section 270C.42. The county treasurer shall provide any related reports requested by the commissioner of revenue. (c) Counties must remit the state's portion of the June receipts collected through June 25 and the estimated state's portion of the receipts to be collected during the remainder of the month to the commissioner of revenue two business days before June 30 of each year. The remaining amount of the June receipts is due on August 20. History:  (2330) 1907 c 328 s 9; 1913 c 352 s 1; 1963 c 713 s 1; 1965 c 51 s 57; 1969 c 399 s 49; 1973 c 650 art 5 s 1; 1981 c 164 s 1; 1Sp1985 c 14 art 11 s 4; 1Sp1986 c 1 art 4 s 36; 1987 c 403 art 2 s 148; 1989 c 282 art 1 s 19; 1Sp1989 c 1 art 3 s 24; 1999 c 31 s 9; 1Sp2001 c 5 art 17 s 6; 1Sp2003 c 21 art 9 s 4; 2005 c 151 art 2 s 17
MN Stat § 287.13 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.13 — Violations; Civil Penalties.

287.13 VIOLATIONS; CIVIL PENALTIES. Subdivision 1. Failure to pay full amount. Any person liable for the tax imposed by section 287.035 who fails to pay the full amount of mortgage registry tax imposed under this chapter, unless the failure is shown to be due to reasonable cause, is liable for a civil penalty of $250 or 100 percent of the tax for each such failure, whichever is less. Subd. 2. Additional penalty. Any person who willfully attempts to evade or defeat the tax imposed under sections 287.01 to 287.12, or the payment thereof, shall, in addition to the penalty provided in subdivision 1, be liable for a penalty of 50 percent of the total amount of the underpayment of the tax. Subd. 3. Payment to mortgagee. If a mortgagee undertakes to collect from the mortgagor the amount of the tax due under sections 287.01 to 287.12 as provided in section 287.08, paragraph (e), the mortgagor is not subject to the penalties under this section and the mortgagee is subject to the provisions of this section. History:  1997 c 84 art 6 s 17; 1999 c 31 s 10; 1Sp2001 c 5 art 7 s 27
MN Stat § 287.22 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.22 — Exemptions.

287.22 EXEMPTIONS. The tax imposed by section 287.21 does not apply to: (1) an executory contract for the sale of real property under which the purchaser is entitled to or does take possession of the real property, or any assignment or cancellation of the contract; (2) a mortgage or an amendment, assignment, extension, partial release, or satisfaction of a mortgage; (3) a will; (4) a plat; (5) a lease, amendment of lease, assignment of lease, or memorandum of lease; (6) a deed, instrument, or writing in which the United States or any agency or instrumentality thereof is the grantor, assignor, transferor, conveyor, grantee, or assignee; (7) a deed for a cemetery lot or lots; (8) a deed of distribution by a personal representative; (9) a deed to or from a co-owner partitioning their undivided interest in the same piece of real property; (10) a deed or other instrument of conveyance issued pursuant to a permanent school fund land exchange under section 92.122 and related laws; (11) a referee's or sheriff's certificate of sale in a mortgage or lien foreclosure sale; (12) a referee's, sheriff's, or certificate holder's certificate of redemption from a mortgage or lien foreclosure sale issued under section 580.23 or other statute applicable to redemption by an owner of real property; (13) a deed, instrument, or writing which grants, creates, modifies, or terminates an easement; (14) a decree of marriage dissolution, as defined in section 287.01, subdivision 4, or a deed or other instrument between the parties to the dissolution made pursuant to the terms of the decree; and (15) a transfer on death deed under section 507.071, and any affidavit or other document to the extent it references a transfer on death deed. History:  1961 c 647 s 2; 1963 c 249 s 1; 1971 c 835 s 1; 1975 c 347 s 1; 1984 c 590 s 1; 1987 c 268 art 14 s 16; 1991 c 291 art 21 s 11; 1993 c 375 art 3 s 40; 1997 c 31 art 3 s 13; 1997 c 231 art 16 s 9; 1999 c 31 s 13; 2008 c 154 art 14 s 3; 2008 c 341 art 2 s 4; 2009 c 88 art 9 s 3; 1Sp2019 c 4 art 3 s 118
MN Stat § 287.2205 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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 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. History:  1999 c 31 s 14; 2008 c 154 art 14 s 4; 1Sp2017 c 1 art 16 s 22
MN Stat § 287.221 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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 the improvement. History:   1997 c 231 art 16 s 10
MN Stat § 287.222 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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 improvement on the conveyed property under a contract for improvement with the grantor that calls for the conveyed property to be reconveyed to the grantor upon completion of and payment for the improvement. The deed tax is $1.65 on a deed or other instrument that transfers the real property back from the builder or contractor to the grantor. History:   2006 c 259 art 7 s 2
MN Stat § 287.223 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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
MN Stat § 287.23 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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 must be receipted as provided in section 287.08. If the net consideration exceeds $700,000, the nonstate portion of the tax must be divided and paid over by the county treasurer receiving it, on or before the 20th day of each month after receipt, to the county or counties entitled in the ratio which the estimated market value of the real property covered by the document in each county bears to the estimated market value of all the real property in this state described in the document. In making the division and payment the county treasurer shall send a statement to the other involved counties giving the description of the real property described in the document and the estimated market value of the part located in each county. The treasurer of any county may require the treasurer of any other county to certify to the former the estimated market value of any parcel of real property for this purpose. Subd. 2. Real property outside state. If any deed or instrument describes any real property located outside of this state, the tax imposed by section 287.21 must be measured upon such proportion of the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, as the value of the real property described in this state bears to the value of the whole of the real property described in the deed or instrument. History:  1961 c 647 s 3; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 6; 1999 c 31 s 15; 2013 c 143 art 14 s 42
MN Stat § 287.24 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.24 — Persons Liable.

287.24 PERSONS LIABLE. Subdivision 1. General rule. Any person who grants, assigns, transfers, or conveys any real property by a deed or instrument subject to the tax imposed by section 287.21 shall be liable for such tax but no public official shall be liable for a tax with respect to any instrument executed by the official in connection with official duties. Subd. 2. Other responsible persons. If an underpayment is assessable by the commissioner of revenue against a grantor pursuant to section 287.37, and the grantor is a business entity no longer in existence, any person who, either individually or jointly with others, had control over, supervision of, or responsibility for making the statement of tax due or exemption from tax that was submitted to the county treasurer under section 287.241, subdivision 1, can be assessed and held liable by the commissioner for the underpayment. History:  1961 c 647 s 4; 1986 c 444; 1999 c 31 s 16
MN Stat § 287.241 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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 due under this chapter or that it is exempt from tax. The county recorder or registrar of titles shall record any deed or instrument when the statement sets forth that the transfer is tax exempt, or when documentary stamps or the treasurer's receipt appear for the amount of deed tax recited in the statement. Deeds or other instruments taxable under section 287.21 recorded electronically shall have the deed tax data affixed electronically. The validity or effectiveness of a deed or instrument as between the parties, and as to any person who would otherwise be bound, is not affected by the failure to comply with this section. If a deed or instrument is accepted for recording contrary to this section, the failure to comply does not destroy or impair the record of the deed or instrument as notice. Subd. 2. Notice of certificate of value. No deed or instrument providing for the transfer of title to real property that is subject to the tax as provided in section 287.21, and no executory contract for the sale of land, shall be recorded unless such deed or instrument is accompanied by a notice from the county auditor that a certificate of value was filed in the auditor's office as provided in section 272.115. Documents subject to this provision that are filed electronically must include the certificate of value number assigned by the electronic certificate of value system established by the Department of Revenue. Subd. 3.  [Repealed, 1977 c 423 art 4 s 11] Subd. 4.  [Repealed, 1977 c 423 art 4 s 11] History:  1963 c 831 s 1; 1971 c 838 s 1; 1973 c 582 s 3; 1974 c 253 s 1,2; 1976 c 181 s 2; 1977 c 423 art 4 s 10; 1986 c 444; 1999 c 31 s 17; 2008 c 238 art 3 s 4
MN Stat § 287.25 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed 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 5; 1969 c 399 s 1; 1973 c 582 s 3; 1985 c 300 s 18; 1Sp1985 c 14 art 11 s 7; 2008 c 238 art 3 s 5; 2009 c 88 art 9 s 4
MN Stat § 287.28 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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 shall be made only upon written application of the taxpayer. (b) The county treasurer may refund any deed tax overpayment if a written application by the taxpayer is submitted to the county treasurer within 3-1/2 years from the date of the overpayment. If the county has not issued a denial of the application, the taxpayer may bring an action in Tax Court in the county in which the tax was paid at any time after the expiration of six months from the time that the application was submitted. A denial of refund may be appealed within 60 days from the date of the denial by commencing an action in Tax Court in the county where the tax was paid. The action is commenced by serving a petition for relief on the county treasurer, and filing a copy with the court. The county attorney shall defend the action. The county treasurer shall notify the treasurer of each county that has, or would receive a portion of the tax as paid. Any refund of deed tax which the county treasurer determines should be made, and any court ordered refund of deed tax, shall be accomplished using the refund procedures in section 287.08. History:  1961 c 647 s 8; 1969 c 97 s 3; 1969 c 399 s 1; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 9; 1997 c 84 art 1 s 3; 2000 c 260 s 48; 1Sp2001 c 5 art 7 s 31
MN Stat § 287.29 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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 the 20th day of each month, the county treasurer shall determine and pay to the commissioner of revenue for deposit in the state treasury and credit to the general fund the state's portion of the receipts for deed tax from the preceding month subject to the electronic transfer requirements of section 270C.42. The county treasurer shall provide any related reports requested by the commissioner of revenue. (c) Counties must remit the state's portion of the June receipts collected through June 25 and the estimated state's portion of the receipts to be collected during the remainder of the month to the commissioner of revenue two business days before June 30 of each year. The remaining amount of the June receipts is due on August 20. Subd. 2.  [Repealed, 1981 c 164 s 12] Subd. 3.  [Repealed, 1Sp1985 c 14 art 11 s 13] History:  1961 c 647 s 9; 1969 c 399 s 1; 1973 c 582 s 3; 1981 c 164 s 2; 1Sp1985 c 14 art 11 s 10; 1Sp1986 c 1 art 4 s 37; 1Sp1989 c 1 art 3 s 25; 1990 c 480 art 7 s 24; 1999 c 31 s 18; 2000 c 260 s 49; 1Sp2003 c 21 art 9 s 5; 2005 c 151 art 2 s 17; 2016 c 158 art 1 s 158
MN Stat § 287.30 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|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 to perform any duty imposed on the county treasurer under this chapter. History:  1961 c 647 s 10; 1986 c 444; 1999 c 31 s 19; 2014 c 308 art 9 s 58