Minnesota Session Laws - 1984, Regular Session

  

                         Laws of Minnesota 1984 

                        CHAPTER 590-H.F.No. 1507 
           An act relating to taxation; deed tax; exempting 
          certain partitions; amending Minnesota Statutes 1982, 
          section 287.22. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1982, section 287.22, is 
amended to read: 
    287.22 [EXCEPTIONS.] 
    The tax imposed by section 287.21 shall not apply to: 
    A.  Any executory contract for the sale of land under which 
the vendee is entitled to or does take possession thereof, or 
any assignment or cancellation thereof.  
    B.  Any mortgage or any assignment, extension, partial 
release, or satisfaction thereof.  
    C.  Any will.  
    D.  Any plat.  
    E.  Any lease.  
    F.  Any deed, instrument, or writing in which the United 
States or any agency or instrumentality thereof or the state of 
Minnesota or any agency, instrumentality, or governmental or 
political subdivision thereof is the grantor, assignor, 
transferor, or conveyor; and any deed, instrument or writing in 
which any of such unit of government is the grantee or assignee. 
    G.  Deeds for cemetery lots.  
    H.  Deeds of distribution by personal representatives.  
    I.  Deeds to or from co-owners partitioning undivided 
interests in the same piece of property. 
    Approved April 26, 1984