1997 Minnesota Statutes

CHAPTER 287. Mortgage registry tax; deed tax

     287.01 Definitions. 

    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 287.12, shall be given 
 the meanings subjoined to them. 

    Subd. 2.    Real property, real estate, and land.  
 "Real property," "real estate," and "land," in addition to the 
 meaning thereof contained in chapter 500, include all property a 
 conveyance whereof may be recorded or registered by a county 
 recorder under existing law. 

    Subd. 3.    Mortgage.  "Mortgage" means any instrument, 
 including a decree of marriage dissolution or an instrument made 
 pursuant to it, creating or evidencing a lien of any kind on 
 property, given or taken as security for a debt, notwithstanding 
 such debt may also be secured in part by a lien upon personalty. 

    Subd. 4.    Decree of marriage dissolution.  "Decree of 
 marriage dissolution" includes a summary real estate disposition 
 judgment or an instrument made pursuant to it. 

    HIST: (2322) 1907 c 328 s 1; 1965 c 51 s 51; 1976 c 181 s 2; 
 1983 c 233 s 1; 1990 c 575 s 1 

  287.02 Repealed, 1987 c 268 art 14 s 25 

     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 
 shall be valid as security for any debt, unless the fact that it 
 is intended and the initial amount of the debt are expressed in 
 it. 

    HIST: (2322) 1907 c 328 s 1; 1983 c 233 s 2 

     287.04 Exemptions. 

    Subdivision 1.    Generally.  A decree of marriage 
 dissolution or an instrument made pursuant to it or a mortgage 
 given to correct a misdescription of the mortgaged property, or 
 to include additional security for the same indebtedness on 
 which a mortgage registration tax has been paid, are not subject 
 to the tax imposed by this chapter except as provided in section 
 287.05, subdivision 2, paragraph (b).  

    Subd. 2.    Mortgages on public property.  No tax is 
 imposed upon the principal amount of bonds or other obligations 
 issued by the St. Paul port authority under its common revenue 
 bond fund if each of the following conditions are met. 

    (a) The bonds or other obligations are secured by a 
 mortgage on property, title to which is held by the political 
 subdivision. 

    (b) The mortgage is recorded or registered after the date 
 of enactment. 

    (c) The bonds or other obligations are either (i)  
 outstanding on the date of enactment or (ii) issued in exchange 
 for or to otherwise refund bonds or other obligations the 
 original series of which were issued before the date of 
 enactment. 

    HIST: (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 

     287.05 Tax on recordation or registration; supplemental 
  mortgages; reverse mortgages. 

    Subdivision 1.    Tax imposed.  A tax of 23 cents is 
 imposed upon each $100, or fraction thereof, of the principal 
 debt or obligation which is or may be secured by any mortgage of 
 real property situated within the state executed, delivered, and 
 recorded or registered; provided, however, that the tax shall be 
 imposed but once upon any mortgage and extension thereof.  If 
 the mortgage describes real estate situated outside of this 
 state, the tax shall be imposed upon that proportion of the 
 whole debt secured thereby as the value of the real estate 
 therein described situated in this state bears to the value of 
 the whole of the real estate described therein.  The tax imposed 
 by this section shall not apply to a contract for the conveyance 
 of any interest in real estate. 

    Subd. 2.    Supplemental mortgages.  Any supplemental 
 mortgage, not including revisions to a reverse mortgage as 
 described under subdivision 6, securing a portion or all of the 
 same indebtedness, whether or not additional security is 
 included, shall be taxed in the following manner: 

    (a) Any additional indebtedness shall be taxed on the ratio 
 that the value of the real estate therein described in this 
 state bears to the value of the whole of the real estate 
 described therein.  

    (b) If there is no additional indebtedness but the 
 percentage of the Minnesota real estate as compared to the total 
 real estate secured by the previous mortgage is increased, the 
 tax shall be recomputed and paid on the remaining indebtedness 
 multiplied by the difference between that percentage of 
 Minnesota real estate included in the supplemental mortgage and 
 that percentage included in any previous mortgage.  

    (c) In the event of both an increase in the indebtedness 
 and a change in the Minnesota percentage of real estate given as 
 security, the tax shall be recomputed on the portion 
 representing new indebtedness in the manner provided in (a) and 
 in the event of an increase in the percentage of Minnesota 
 property included as security, the tax shall be computed on the 
 remaining portion of the indebtedness as provided in (b).  

    Subd. 3.    Revolving lines of credit.  When a mortgage, 
 including a reverse mortgage, secures a revolving line of credit 
 under which advances, payments, and readvances may be made from 
 time to time, the tax imposed under subdivision 1 shall be paid 
 on the maximum amount of the line of credit which may be secured 
 at any one time, as expressed in the mortgage, regardless of the 
 time or amount of advances, payments, or readvances.  

    Subd. 4.    Advances by mortgagee.  No tax under 
 subdivision 1 shall be paid on the indeterminate amount which 
 may be advanced by the mortgagee in protection of the mortgaged 
 premises or the mortgage, including taxes, assessments, charges, 
 claims, fines, impositions, insurance premiums, amounts due upon 
 prior or superior mortgages and other prior or superior liens, 
 encumbrances and interests, and legal expenses and attorneys' 
 fees.  

    Subd. 5.    Indeterminate amounts.  When a mortgage 
 secures an indeterminate amount other than those described in 
 subdivision 3, 4, or 6, no tax shall be paid at the time the 
 mortgage is recorded or registered, but the tax must be paid at 
 the time of recording or filing an affidavit stating the amount 
 and time of the actual advance.  

    Subd. 6.    Reverse mortgages.  If real property secures 
 a reverse mortgage, the principal debt or obligation to which 
 mortgage registry tax applies is the expected total 
 disbursements or cash equivalent to be made under the terms of 
 the loan.  Interest accruing on the disbursements made is not 
 subject to mortgage registry tax.  In the case of periodic 
 payments made for an indefinite length of time, the expected 
 total disbursements must equal the product of the periodic 
 payment amounts and the number of payments and, if applicable, 
 the amount of cash distribution or its equivalent.  The number 
 of payments must be based upon the life expectancy assumption 
 used in determining the payment amount.  In the case of reverse 
 mortgages made as part of the Housing and Community Development 
 Act of 1987, section 255 of the National Housing Act, and 
 administered by the Department of Housing and Urban Development 
 (HUD), mortgage registry tax must not be assessed on Federal 
 Housing Administration mortgage insurance premiums, monthly 
 lender service fees, or payments to be distributed to the 
 borrower by HUD.  

    HIST: (2323) 1907 c 328 s 2; 1913 c 163 s 1; 1917 c 73 s 1; 
 1921 c 445 s 1; 1945 c 288 s 1; 1951 c 591 s 1; 1957 c 167 s 1; 
 1961 c 499 s 1; 1967 c 340 s 2; 1973 c 582 s 3; 1983 c 342 art 2 
 s 24; 1984 c 502 art 14 s 7-9; 1Sp1985 c 14 art 11 s 1; 1987 c 
 268 art 14 s 13; 1987 c 403 art 2 s 147; 1991 c 291 art 20 s 2 

     287.06 Exemption from other taxes. 

    Sections 287.01 to 287.12 shall not apply to mortgages 
 taken in good faith by persons or corporations whose property is 
 expressly exempted from taxation by section 272.02, subdivision 
 1, clauses (1) to (7), or mortgagees that are fraternal benefit 
 societies subject to section 64B.24. 

    HIST: (2324) 1907 c 328 s 3; 1965 c 51 s 54; 1996 c 471 art 3 
 s 31 

     287.07 Mortgages to secure obligations to be issued.  

    If a mortgage is made to a mortgagee in trust to secure the 
 payment of bonds or other obligations to be issued thereafter, a 
 statement may be incorporated therein of the amount of such 
 obligations already issued or to be issued forthwith, and the 
 tax to be paid on filing such mortgage for record or 
 registration shall be computed upon the amount so stated.  Such 
 statement shall be binding and conclusive upon all persons 
 claiming through or under the mortgage, and no such obligation 
 issued in excess of the aggregate so fixed shall be valid for 
 any purpose unless the additional tax thereon be paid and the 
 receipt of the proper county treasurer therefor be endorsed 
 thereon.  

    HIST: (2325) 1907 c 328 s 4 

     287.08 Tax, how payable; receipts. 

    (a) The tax imposed by sections 287.01 to 287.12 shall be 
 paid to the treasurer of the county in which the mortgaged land 
 or some part thereof is situated at or before the time of filing 
 the mortgage for record or registration.  The treasurer shall 
 endorse receipt on the mortgage, countersigned by the county 
 auditor, who shall charge the amount to the treasurer and such 
 receipt shall be recorded with the mortgage, and such receipt of 
 the record thereof shall be conclusive proof that the tax has 
 been paid to the amount therein stated and authorize any county 
 recorder to record the mortgage.  Its form, in substance, shall 
 be "registration tax hereon of ..................... dollars 
 paid."  If the mortgages be exempt from taxation the endorsement 
 shall be "exempt from registration tax," to be signed in either 
 case by the treasurer as such, and in case of payment to be 
 countersigned by the auditor.  In case the treasurer shall be 
 unable to determine whether a claim of exemption should be 
 allowed, the tax shall be paid as in the case of a taxable 
 mortgage.  

    (b) Upon written application of the taxpayer, the county 
 treasurer may refund in whole or in part any tax which has been 
 erroneously paid, or a person having paid a mortgage registry 
 tax amount may seek a refund of such tax, or other appropriate 
 relief, by bringing an action in tax court in the county in 
 which the tax was paid, within 60 days of the payment.  The 
 action is commenced by the serving of a petition for relief on 
 the county treasurer, and by 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.  

    (c) If the county treasurer determines a refund should be 
 paid, or if a refund is ordered, the county treasurer of each 
 county that actually received a portion of the tax shall 
 immediately pay a proportionate share of three percent of the 
 refund using any available county funds.  The county treasurer 
 of each county which received, or would have received, a portion 
 of the tax shall also pay their county's proportionate share of 
 the remaining 97 percent of the court-ordered refund on or 
 before the tenth day of the following month using solely the 
 mortgage registry tax funds that would be paid to the 
 commissioner of revenue on that date under section 287.12.  If 
 the funds on hand under this procedure are insufficient to fully 
 fund 97 percent of the court-ordered refund, the county 
 treasurer of the county in which the action was brought shall 
 file a claim with the commissioner of revenue under section 
 16A.48 for the remaining portion of 97 percent of the refund, 
 and shall pay over the remaining portion upon receipt of a 
 warrant from the state issued pursuant to the claim.  

    (d) When any such mortgage covers real property situate in 
 more than one county in this state the whole of such tax shall 
 be paid to the treasurer of the county where the mortgage is 
 first presented for record or registration, and the payment 
 shall be receipted and countersigned as above provided.  The tax 
 shall be divided and paid over by the county treasurer receiving 
 the same, on or before the tenth day of each month after receipt 
 thereof, to the county or counties entitled thereto in the ratio 
 which the market value of the real property covered by the 
 mortgage in each county bears to the market value of all the 
 property described in the mortgage.  In making such division and 
 payment the county treasurer shall send therewith a statement 
 giving the description of the property described in the mortgage 
 and the market value of the part thereof situate in each 
 county.  For the purpose aforesaid, the treasurer of any county 
 may require the treasurer of any other county to certify to the 
 former the market valuation of any tract of land in any such 
 mortgage. 

    HIST: (2326) 1907 c 328 s 5; 1965 c 51 s 55; 1976 c 181 s 2; 
 1983 c 222 s 21; 1Sp1985 c 14 art 11 s 2; 1986 c 444; 1Sp1986 c 
 3 art 1 s 82; 1997 c 84 art 1 s 2 

     287.09 Mortgage on exempt property; property not 
  directly taxed; receipt; apportionment of tax. 

    When real estate described in a mortgage is exempt from 
 taxation under the Constitution of the state of Minnesota, 
 article X, section 1, the mortgage registry tax shall be paid to 
 the treasurer of the county in which the real estate is located 
 in the same manner as if the real estate were not exempt from 
 taxation.  When any real estate described in a mortgage is not 
 exempt from taxation under that section, but is not taxed by 
 direct tax upon the net tax capacity thereof, the mortgage 
 registry tax shall be paid to the county; this sentence does not 
 apply to real estate taxed under sections 298.23 to 298.28. 

    HIST: (2327) 1907 c 328 s 6; 1929 c 30; 1957 c 167 s 2; 1957 c 
 364 s 1; 1969 c 399 s 1; 1973 c 582 s 3; 1976 c 2 s 172; 1Sp1985 
 c 14 art 11 s 3; 1987 c 268 art 9 s 10; 1988 c 719 art 5 s 84; 
 1989 c 329 art 13 s 20 

     287.10 Prepayment of tax; evidence; notice. 

    A mortgage or papers relating to its foreclosure, 
 assignment, or satisfaction, must not be recorded or registered 
 unless the tax has been paid.  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 taxation under section 287.04 or 287.05, subdivision 
 1.  

    HIST: (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 

     287.11 Mortgages recorded or registered prior to passage 
  of sections 287.01 to 287.12. 

    All mortgages of real estate recorded or registered prior 
 to the passage of sections 287.01 to 287.12 shall be taxable as 
 provided by law under the provisions of law relating thereto 
 prior to the enactment hereof; provided, that the holder of any 
 such mortgage may pay to the treasurer of the proper county, or 
 the state treasurer, or both, the tax therein prescribed upon 
 the amount of the debt secured by such mortgage at the time of 
 such payment as stated by the affidavit of the owner of such 
 mortgage, to be filed with the county treasurer, and have the 
 treasurer's receipt, countersigned by the auditor, endorsed 
 thereon.  The county recorder or secretary of state, as the case 
 may be, on presentation of such receipt, shall note on the 
 margin of the mortgage record the date and amount of such 
 payment.  Thereafter such mortgage debt shall not be otherwise 
 taxable. 

    HIST: (2329) 1907 c 328 s 8; 1913 c 163 s 3; 1965 c 51 s 56; 
 1976 c 181 s 2 

     287.12 Taxes, how apportioned. 

    All taxes paid to the county treasurer under the provisions 
 of sections 287.01 to 287.12 shall be apportioned, 97 percent to 
 the general fund of the state, and three percent to the county 
 revenue fund. 

    On or before the tenth 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 
 registration tax during the preceding month.  The county 
 treasurer shall provide any related reports requested by the 
 commissioner of revenue. 

    HIST: (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 

     287.13 Violations; penalties. 

    Subdivision 1.    Failure to pay full amount.  Any 
 person liable for the tax imposed by section 287.05 who fails to 
 pay the full amount of tax imposed under sections 287.01 to 
 287.12, unless such failure is shown to be due to reasonable 
 cause, is liable for a civil penalty of $250 for each such 
 failure. 

    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. 

    HIST: 1997 c 84 art 6 s 17 

     287.21 Imposition of tax; determination of tax. 

    Subdivision 1.  There is hereby imposed on each deed, 
 instrument, or writing by which any lands, tenements, or other 
 realty in this state shall be granted, assigned, transferred or 
 otherwise conveyed, a tax determined in the following manner.  
 When transfers are made by instruments pursuant to mergers, 
 consolidations, sales or transfers of substantially all of the 
 assets of corporations pursuant to plans of reorganization or 
 there is no consideration or when the consideration, exclusive 
 of the value of any lien or encumbrance remaining thereon at the 
 time of sale, is $500 or less, the tax shall be $1.65.  When the 
 consideration, exclusive of the value of any lien or encumbrance 
 remaining thereon at the time of sale, exceeds $500, the tax 
 shall be $1.65 plus $1.65 for each additional $500 or fraction 
 of that amount. 

    The tax applies against the total consideration, including 
 the fair market value consideration for any personal property 
 located on the real property conveyed by the deed and 
 transferred as part of the total consideration, but excluding 
 the value of any lien or encumbrance remaining on the property 
 at the time of sale. 

    Subd. 2.  The proceeds of the taxes levied and collected 
 under sections 287.21 to 287.36 shall be apportioned, 97 percent 
 to the general fund of the state, and three percent to the 
 county revenue fund.  

    Subd. 3.  Expired 

    Subd. 4.    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, persons who 
 repurchase tax-forfeited land, or state agencies and local units 
 of government that acquire tax-forfeited land by purchase or any 
 other means. 

    HIST: 1961 c 647 s 1; Ex1967 c 32 art 11 s 1; 1969 c 399 s 24; 
 1973 c 118 s 1; 1Sp1985 c 14 art 11 s 5; 1987 c 268 art 14 s 15; 
 1987 c 403 art 2 s 149; 1988 c 719 art 19 s 13; 1990 c 480 art 7 
 s 23; 1993 c 375 art 3 s 39 

     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 is the grantor, 
 assignor, transferor, conveyor, grantee or assignee. 

    G.  Deeds for cemetery lots.  

    H.  Deeds of distribution by personal representatives.  

    I.  Deeds to or from coowners partitioning undivided 
 interests in the same piece of property. 

    J.  Any deed or other instrument of conveyance issued 
 pursuant to a land exchange under section 92.121 and related 
 laws.  

    K.  A referee's or sheriff's certificate of sale in a 
 mortgage or lien foreclosure sale. 

    L.  A referee's or sheriff's certificate of redemption from 
 a mortgage or lien foreclosure sale issued to the redeeming 
 mortgagor or lienee. 

    M.  Any deed, instrument, or writing which grants, creates, 
 modifies, or cancels an easement. 

    N.  A decree of marriage dissolution, as defined in section 
 287.01, subdivision 4, or any deed or other instrument between 
 the parties to the dissolution made pursuant to the terms of the 
 decree. 

    HIST: 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 

     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. 

    HIST: 1997 c 231 art 16 s 10 

     287.23 Real estate outside state. 

    If any deed, instrument, or writing shall describe any real 
 estate situate outside of this state, the tax imposed by section 
 287.21 shall be measured upon such proportion of the 
 consideration (exclusive of the value of any lien or encumbrance 
 remaining thereon at the time of sale) as the value of the real 
 estate therein described situate in this state bears to the 
 value of the whole of the real estate described therein.  

    HIST: 1961 c 647 s 3; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 6 

     287.24 Persons liable.  

    Any person who grants, assigns, transfers, or conveys any 
 land, tenement, or realty by a deed, writing, 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.  

    HIST: 1961 c 647 s 4; 1986 c 444 

     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 

     287.25 Payment of tax; stamps. 

    The county board shall determine the method for collection 
 of the tax imposed by section 287.21:  

    (1) The tax imposed by section 287.21 may be paid by the 
 affixing of a documentary stamp or stamps in the amount of the 
 tax to the document or instrument with respect to which the tax 
 is paid, provided that the county board may permit the payment 
 of the tax without the affixing of the documentary stamps and in 
 such cases shall direct the treasurer to endorse a receipt for 
 such tax upon the face of the document or instrument.  

    (2) The tax imposed by section 287.21 may be paid in the 
 manner prescribed by section 287.08 relating to payment of 
 mortgage registration tax. 

    HIST: 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 

     287.26 Cancellation of stamps.  

    A person using or affixing a stamp shall cancel it and so 
 deface it as to render it unfit for reuse by marking it in ink 
 with the person's initials and the date on which such affixing 
 occurs.  

    HIST: 1961 c 647 s 6; 1986 c 444 

     287.27 Stamps; printing and sale-meters. 

    Subdivision 1.  The county board may have documentary 
 stamps printed and furnish them to the county treasurer.  
 Documentary stamps may be purchased only from the county 
 treasurer and may not be sold for use in any county other than 
 the county in which the property is located.  

    Subd. 2.  The county board may authorize any person to 
 utilize a tax meter machine upon the filing of a corporate 
 surety bond, in a suitable amount to guarantee the payment of 
 the tax, such amount to be determined by the county board.  

    The county board may provide rules for the use of such a 
 machine, supervise its operation and provide for the payment of 
 the tax on any deed or document so stamped. 

    HIST: 1961 c 647 s 7; 1965 c 454 s 1; 1973 c 582 s 3; 1Sp1985 
 c 14 art 11 s 13; 1Sp1986 c 1 art 4 s 49,50 

     287.28 Refunds or redemption. 

    (a) The county treasurer may refund in whole or in part any 
 tax which has been erroneously paid and may allow for or redeem 
 such of the stamps, issued under the authority of sections 
 287.21 to 287.36 as may 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.  Such order shall be made only 
 upon written application of the taxpayer.  

    (b) A person having paid a deed tax amount may seek a 
 refund of the tax, or other appropriate relief, by commencing an 
 action in tax court in the county where the tax was paid, within 
 60 days of the payment.  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. 

    HIST: 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 

     287.29 Payment of receipts to state general fund; 
  reports. 

    Subdivision 1.  On or before the tenth 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 sale 
 of documentary stamps during the preceding month.  The county 
 treasurer shall provide any related reports requested by the 
 commissioner of revenue. 

    Subd. 2. Repealed, 1981 c 164 s 12 

    Subd. 3. Repealed, 1Sp1985 c 14 art 11 s 13 

    HIST: 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 

     287.30 County treasurer; duties.  

    The care of documentary stamps entrusted to county 
 treasurers and the duties imposed upon county treasurers by 
 sections 287.21 to 287.33 shall be within the duties of such 
 office and shall be within the coverage of any official bond 
 delivered to the state, conditioned that any such officer shall 
 faithfully execute the duties of office.  

    HIST: 1961 c 647 s 10; 1986 c 444 

     287.31 Violations; penalties. 

    Subdivision 1.    Failure to comply.  Any person liable 
 for the tax imposed by section 287.21 who fails to comply with 
 the provisions of section 287.25, unless such failure is shown 
 to be due to reasonable cause, shall be liable to a civil 
 penalty of $250 for each such failure. 

    Subd. 2.  Any person who willfully attempts in any manner 
 to evade or defeat any such tax or the payment thereof, shall, 
 in addition to other penalties provided by law, be liable to a 
 penalty of 50 percent of the total amount of the underpayment of 
 the tax.  

    HIST: 1961 c 647 s 11; 1997 c 84 art 6 s 18 

  287.32 Repealed, 1Sp1985 c 14 art 11 s 13 

     287.33 Expenses of administration. 

    Expenses of administration of sections 287.21 to 287.34 to 
 be paid out of county funds include fees and expenses incurred 
 by the county attorney in connection with sections 287.21 to 
 287.34 and all other costs and expenses.  

    HIST: 1961 c 647 s 13; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 
 11 

     287.34 Violations. 

    Any person who in any manner intentionally attempts to 
 evade a tax imposed by this chapter, or who intentionally aids 
 or abets in the evasion or attempted evasion of such tax shall 
 be guilty of a gross misdemeanor.  

    HIST: 1961 c 647 s 14; 1Sp1997 c 3 s 43 

     287.35 Documentary stamps defined. 

    The term "documentary stamps" means all stamps issued by 
 the county for use in payment of the taxes imposed by sections 
 287.21 to 287.36.  

    HIST: 1961 c 647 s 15; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 
 12 

     287.36 Constitutional exemptions.  

    Sections 287.21 to 287.35 shall not apply with respect to 
 any deed, instrument, or writing where such deed, instrument, or 
 writing may not under the Constitution of this state or under 
 the Constitution or laws of the United States be made the 
 subject of taxation by this state.  

    HIST: 1961 c 647 s 17 

     287.37 Investigations and assessments. 

    The commissioner of revenue may investigate and examine 
 persons and transactions that are subject to this chapter using 
 the powers and authorities granted in chapters 270 and 289A.  
 The commissioner may issue orders of assessment under chapter 
 289A, and enforce collection of unpaid tax or penalty amounts, 
 including interest, under the authority of chapter 270.  All tax 
 amounts collected by the commissioner must be apportioned under 
 section 287.12.  The commissioner's expenses under this section 
 are not expenses of administration under section 287.33.  All 
 data and information made available to the commissioner under 
 this section is public except for investigative data covered by 
 section 270B.03, subdivision 6. 

    HIST: 1996 c 471 art 3 s 32