1997 Minnesota Statutes

     287.22 Exceptions. 

    The tax imposed by section 287.21 shall not apply to: 

    A.  Any executory contract for the sale of land under which 
 the vendee is entitled to or does take possession thereof, or 
 any assignment or cancellation thereof.  

    B.  Any mortgage or any assignment, extension, partial 
 release, or satisfaction thereof.  

    C.  Any will.  

    D.  Any plat.  

    E.  Any lease.  

    F.  Any deed, instrument, or writing in which the United 
 States or any agency or instrumentality thereof is the grantor, 
 assignor, transferor, conveyor, grantee or assignee. 

    G.  Deeds for cemetery lots.  

    H.  Deeds of distribution by personal representatives.  

    I.  Deeds to or from coowners partitioning undivided 
 interests in the same piece of property. 

    J.  Any deed or other instrument of conveyance issued 
 pursuant to a land exchange under section 92.121 and related 
 laws.  

    K.  A referee's or sheriff's certificate of sale in a 
 mortgage or lien foreclosure sale. 

    L.  A referee's or sheriff's certificate of redemption from 
 a mortgage or lien foreclosure sale issued to the redeeming 
 mortgagor or lienee. 

    M.  Any deed, instrument, or writing which grants, creates, 
 modifies, or cancels an easement. 

    N.  A decree of marriage dissolution, as defined in section 
 287.01, subdivision 4, or any deed or other instrument between 
 the parties to the dissolution made pursuant to the terms of the 
 decree. 

    HIST: 1961 c 647 s 2; 1963 c 249 s 1; 1971 c 835 s 1; 1975 c 
 347 s 1; 1984 c 590 s 1; 1987 c 268 art 14 s 16; 1991 c 291 art 
 21 s 11; 1993 c 375 art 3 s 40; 1997 c 31 art 3 s 13; 1997 c 231 
 art 16 s 9