1998 Minnesota Statutes

     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