MORTGAGE REGISTRY TAXES

Abatement, denial, administrative review, Minn. Statutes 2004 287.39

Administration, Revenue Department, expenses, Minn. Statutes 2004 287.37

Administrative review

Taxpayers' right to reconsideration, Minn. Statutes 2004 287.39

Amount, errors, effect on tax payments, Minn. Statutes 2004 287.10

Appeals, assessments, abatement, or refunds, Minn. Statutes 2004 287.39

Application of law

Electronic funds transfers, Minn. Statutes 2004 287.12

Imposition, Minn. Statutes 2004 287.05

Prepayments, exemptions, Minn. Statutes 2004 287.10

Assessments

Additional assessments, interest, Minn. Statutes 2004 287.385

Administrative review, Minn. Statutes 2004 287.39

Revenue Department, duties, Minn. Statutes 2004 287.37

Time limit, Minn. Statutes 2004 287.38

Violations, additional assessments, Minn. Statutes 2004 287.38

Audits and examinations

Revenue Department, duties, Minn. Statutes 2004 287.37

Collection

By mortgagees, Minn. Statutes 2004 287.08, 287.13

Revenue Department, duties, Minn. Statutes 2004 287.37

Contested cases, exemption, Minn. Statutes 2004 287.39

Data, classification, Minn. Statutes 2004 287.37

Defeat, willful attempts

Additional monetary penalties, Minn. Statutes 2004 287.13

Definitions, Minn. Statutes 2004 287.01

Enforcement of law, Revenue Department, duties, Minn. Statutes 2004 287.37

Evasion

Intentional, attempted, or assisting evasion, Minn. Statutes 2004 287.325

Willful attempts, additional monetary penalties, Minn. Statutes 2004 287.13

Exemptions

Advances by mortgagee, Minn. Statutes 2004 287.05

Certain mortgages, Minn. Statutes 2004 287.04

Contracts conveying interest in real property, Minn. Statutes 2004 287.05

Dissolution of marriage, decrees, Minn. Statutes 2004 287.04

Generally, Minn. Statutes 2004 287.05

Indeterminate amounts, Minn. Statutes 2004 287.05

Metropolitan Airports Commission mortgages, Minn. Statutes 2004 473.6671

Northwest Airlines aircraft facilities, Minn. Statutes 2004 116R.02

Reverse mortgages, Minn. Statutes 2004 287.05

Saint Paul Port Authority bonds, Minn. Statutes 2004 287.04

Extensions

Appeals, Minn. Statutes 2004 287.39

Interest, Minn. Statutes 2004 287.385

Forms, receipts (documents), Minn. Statutes 2004 287.08

Fraud, attempted, additional assessments, Minn. Statutes 2004 287.38

Hennepin County

Authorization, rates, and deposits, Minn. Statutes 2004 383B.80

Imposition of tax, Minn. Statutes 2004 287.035

Interest, rate, computation, Minn. Statutes 2004 287.385

Investigations, Revenue Department, duties, Minn. Statutes 2004 287.37

Judgments, interest, Minn. Statutes 2004 287.385

Lawsuits, Minn. Statutes 2004 287.08

Mortgage foreclosure sales

Insufficient payment or failure to pay, Minn. Statutes 2004 582.25

Notice date, defined, Minn. Statutes 2004 287.39

Overpayments, refund procedures, Minn. Statutes 2004 287.08

Payment

Affidavits, Minn. Statutes 2004 287.11

County treasurers, duties, Minn. Statutes 2004 287.08

Due upon actual advance of indeterminate amount, Minn. Statutes 2004 287.05

Electronic payments, application of law, Minn. Statutes 2004 287.12

Failure to pay, monetary penalties, Minn. Statutes 2004 287.13

Generally, Minn. Statutes 2004 287.08

Late payments, interest, Minn. Statutes 2004 287.385

Prepayment, Minn. Statutes 2004 287.10

Previously registered or recorded mortgages, Minn. Statutes 2004 287.11

Proof, Minn. Statutes 2004 287.08

Property in more than one county, procedures, Minn. Statutes 2004 287.08

Receipts (documents), Minn. Statutes 2004 287.08

Time, Minn. Statutes 2004 287.08

Underpayment exceeding twenty-five percent, additional assessments, Minn. Statutes 2004 287.38

Penalties (monetary)

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2004 287.31

Failure to pay taxes, Minn. Statutes 2004 287.13

Interest on, Minn. Statutes 2004 287.385

Previously registered or recorded mortgages, Minn. Statutes 2004 287.11

Proof, receipt of payment, Minn. Statutes 2004 287.08

Ramsey County, authority to impose, Minn. Statutes 2004 383A.80

Rate, Minn. Statutes 2004 287.035, 287.05

Receipts (documents), Minn. Statutes 2004 287.08

Refunds

Claims procedure, Minn. Statutes 2004 287.08

Denial, administrative review, Minn. Statutes 2004 287.39

Interest, Minn. Statutes 2004 287.385

Lawsuits, Minn. Statutes 2004 287.08

Reports about, Minn. Statutes 2004 287.12

Revenues, apportionment, Minn. Statutes 2004 287.12

Reverse mortgage loans, Minn. Statutes 2004 47.58

Tax liability

Mortgagees, Minn. Statutes 2004 287.13

Mortgagors, Minn. Statutes 2004 287.035, 287.08

Tax liability agreements, Minn. Statutes 2004 287.39

Taxpayers, administrative appeals

Filing with Revenue Department, Minn. Statutes 2004 287.39

Violations and penalties

Civil penalties, Minn. Statutes 2004 287.13, 287.385

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2004 287.31

Evasion, intentional, attempted, or assisting evasion, Minn. Statutes 2004 287.325

Failure to pay taxes, monetary penalties, Minn. Statutes 2004 287.13

Underpayment or attempted fraud, additional assessments, Minn. Statutes 2004 287.38