1999 Minnesota Statutes

     287.08 Tax, how payable; receipts. 

    (a) The tax imposed by sections 287.01 to 287.12 must be 
 paid to the treasurer of any county in this state in which the 
 real property or some part is located at or before the time of 
 filing the mortgage for record.  The treasurer shall endorse 
 receipt on the mortgage and the receipt is conclusive proof that 
 the tax has been paid in the amount stated and authorizes any 
 county recorder or registrar of titles to record the mortgage.  
 Its form, in substance, shall be "registration tax hereon of 
 ..................... dollars paid."  If the mortgage is exempt 
 from taxation the endorsement shall, in substance, be "exempt 
 from registration tax."  In either case the receipt must be 
 signed by the treasurer.  In case the treasurer is unable to 
 determine whether a claim of exemption should be allowed, the 
 tax must be paid as in the case of a taxable mortgage.  

    (b) Upon written application of the taxpayer, the county 
 treasurer may refund in whole or in part any tax that has been 
 erroneously paid, or a person having paid a mortgage registry 
 tax amount may seek a refund of the tax, or other appropriate 
 relief, by bringing an action in tax court in the county in 
 which the tax was paid, within 60 days of the payment.  The 
 action is commenced by the serving of a petition for relief on 
 the county treasurer, and by filing a copy with the court.  The 
 county attorney shall defend the action.  The county treasurer 
 shall notify the treasurer of each county that has or would 
 receive a portion of the tax as paid.  

    (c) If the county treasurer determines a refund should be 
 paid, or if a refund is ordered by the court, the county 
 treasurer of each county that actually received a portion of the 
 tax shall immediately pay a proportionate share of three percent 
 of the refund using any available county funds.  The county 
 treasurer of each county that received, or would have received, 
 a portion of the tax shall also pay their county's proportionate 
 share of the remaining 97 percent of the court-ordered refund on 
 or before the 20th day of the following month using solely the 
 mortgage registry tax funds that would be paid to the 
 commissioner of revenue on that date under section 287.12.  If 
 the funds on hand under this procedure are insufficient to fully 
 fund 97 percent of the court-ordered refund, the county 
 treasurer of the county in which the action was brought shall 
 file a claim with the commissioner of revenue under section 
 16A.48 for the remaining portion of 97 percent of the refund, 
 and shall pay over the remaining portion upon receipt of a 
 warrant from the state issued pursuant to the claim. 

    (d) When any mortgage covers 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 mortgage is first presented 
 for recording, and the payment must be receipted as provided in 
 paragraph (a).  If the principal debt or obligation secured by 
 such a multiple county mortgage exceeds $1,000,000, 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 
 that the market value of the real property covered by the 
 mortgage in each county bears to the market value of all the 
 real property in this state described in the mortgage.  In 
 making the division and payment the county treasurer shall send 
 a statement giving the description of the real property 
 described in the mortgage and the market value of the part 
 located in each county.  For this purpose, the treasurer of any 
 county may require the treasurer of any other county to certify 
 to the former the market valuation of any tract of real property 
 in any mortgage. 

    HIST: (2326) 1907 c 328 s 5; 1965 c 51 s 55; 1976 c 181 s 2; 
 1983 c 222 s 21; 1Sp1985 c 14 art 11 s 2; 1986 c 444; 1Sp1986 c 
 3 art 1 s 82; 1997 c 84 art 1 s 2; 1998 c 389 art 3 s 15; 1999 c 
 31 s 6