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Chapter 287
Section 287.035
Topics
Recent History
- 2001 287.035 Amended 2001 c 5 art 7 s 24
- 1999 287.035 New 1999 c 31 s 3
This is an historical version of this statute chapter. Also view the most recent published version.
287.035 IMPOSITION OF TAX.
A tax is imposed on the privilege of recording a mortgage. The tax rate is .0023 of the debt or portion of a debt that is secured by any recorded mortgage of real property located in this state. The person liable for the tax is the mortgagor. The tax is not imposed on the lawful interest amounts that may accrue with respect to a debt.
History:
Official Publication of the State of Minnesota
Revisor of Statutes