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Minnesota Legislature

Office of the Revisor of Statutes

    Subdivision 1. Statement of tax due or exemption. No deed or instrument, taxable under
the provisions of section 287.21, shall be recorded unless it contains 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 any deed or
instrument when the statement sets forth that the transfer is tax exempt, or when documentary
stamps or the treasurer's receipt appear for the amount of deed tax recited in the statement. The
validity or effectiveness of a deed or instrument as between the parties, and as to any person who
would otherwise be bound, is not affected by the failure to comply with this section. If a deed
or instrument is accepted for recording contrary to this section, the failure to comply does not
destroy or impair the record of the deed or instrument as notice.
    Subd. 2. Notice of certificate of value. No deed or instrument providing for the transfer
of title to real property that is subject to the tax as provided in section 287.21, and no executory
contract for the sale of land, shall be recorded unless such deed or instrument is 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    Subd. 3.[Repealed, 1977 c 423 art 4 s 11]
    Subd. 4.[Repealed, 1977 c 423 art 4 s 11]
History: 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; 1999 c 31 s 17