1997 Minnesota Statutes

     287.241 Statement of tax due or exemption; recording or 
  registering of documents. 

    Subdivision 1.  No deed, instrument, or writing, taxable 
 under the provisions of section 287.21, shall be recorded or 
 registered by the county recorder or the registrar of titles 
 unless it shall contain 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 or register 
 any such document when the statement sets forth that the 
 transfer is tax exempt, and shall refuse to record or register 
 any such document on which documentary stamps in the amount 
 stated thereon have not been affixed.  The validity or 
 effectiveness of an instrument as between the parties thereto, 
 and as to any person who would otherwise be bound thereby, shall 
 not be affected by the failure to comply herewith; nor if an 
 instrument is accepted for recording or filing contrary to the 
 provisions hereof, shall the failure to comply herewith destroy 
 or impair the record thereof as notice. 

    Subd. 2.  No deed or instrument providing for the transfer 
 of title to real estate as subject to the tax as provided in 
 section 287.21 and no executory contract for the sale of land 
 shall be recorded in the office of the county recorder or the 
 registrar of titles unless such deed or instrument shall be 
 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. 

    Subd. 3.  Repealed, 1977 c 423 art 4 s 11 

    Subd. 4.  Repealed, 1977 c 423 art 4 s 11 

    HIST: 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