The tax imposed by section
does not apply to:
(a) A decree of marriage dissolution or an instrument made pursuant to it.
(b) A mortgage given to correct a misdescription of the mortgaged property.
(c) A mortgage or other instrument that adds additional security for the same debt for which
mortgage registry tax has been paid.
(d) A contract for the conveyance of any interest in real property, including a contract for
(e) A mortgage secured by real property subject to the minerals production tax of sections
(f) The principal amount of a mortgage loan made under a low and moderate income or other
affordable housing program, if the mortgagee is a federal, state, or local government agency.
(g) Mortgages granted by fraternal benefit societies subject to section
(h) A mortgage amendment or extension, as defined in section
(i) An agricultural mortgage if the proceeds of the loan secured by the mortgage are used to
acquire or improve real property classified under section
273.13, subdivision 23
, paragraph (a), or
(b), clause (1), (2), or (3).
(j) A mortgage on an armory building as set forth in section
History: (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; 1999 c 31 s 4; 1Sp2001 c 5 art 7 s 25; 2005 c 151 art 8 s 1