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287.23 REAL PROPERTY OUTSIDE COUNTY OR STATE.
    Subdivision 1. Real property outside county. If any taxable deed or instrument describes
any real property located in more than one county in this state, the total tax must be paid to the
treasurer of the county where the document is first presented for recording, and the payment must
be receipted as provided in section 287.08. If the net consideration exceeds $700,000, the nonstate
portion of the tax must be divided and paid over by the county treasurer receiving it, on or before
the 20th day of each month after receipt, to the county or counties entitled in the ratio which the
market value of the real property covered by the document in each county bears to the market
value of all the real property in this state described in the document. In making the division
and payment the county treasurer shall send a statement to the other involved counties giving
the description of the real property described in the document and the market value of the part
located in each county. The treasurer of any county may require the treasurer of any other county
to certify to the former the market valuation of any parcel of real property for this purpose.
    Subd. 2. Real property outside state. If any deed or instrument describes any real property
located outside of this state, the tax imposed by section 287.21 must be measured upon such
proportion of the consideration, exclusive of the value of any lien or encumbrance remaining at
the time of sale, as the value of the real property described in this state bears to the value of the
whole of the real property described in the deed or instrument.
History: 1961 c 647 s 3; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 6; 1999 c 31 s 15

Official Publication of the State of Minnesota
Revisor of Statutes