1997 Minnesota Statutes

     287.08 Tax, how payable; receipts. 

    (a) The tax imposed by sections 287.01 to 287.12 shall be 
 paid to the treasurer of the county in which the mortgaged land 
 or some part thereof is situated at or before the time of filing 
 the mortgage for record or registration.  The treasurer shall 
 endorse receipt on the mortgage, countersigned by the county 
 auditor, who shall charge the amount to the treasurer and such 
 receipt shall be recorded with the mortgage, and such receipt of 
 the record thereof shall be conclusive proof that the tax has 
 been paid to the amount therein stated and authorize any county 
 recorder to record the mortgage.  Its form, in substance, shall 
 be "registration tax hereon of ..................... dollars 
 paid."  If the mortgages be exempt from taxation the endorsement 
 shall be "exempt from registration tax," to be signed in either 
 case by the treasurer as such, and in case of payment to be 
 countersigned by the auditor.  In case the treasurer shall be 
 unable to determine whether a claim of exemption should be 
 allowed, the tax shall 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 which has been 
 erroneously paid, or a person having paid a mortgage registry 
 tax amount may seek a refund of such 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, 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 which 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 tenth 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 such mortgage covers real property situate in 
 more than one county in this state the whole of such tax shall 
 be paid to the treasurer of the county where the mortgage is 
 first presented for record or registration, and the payment 
 shall be receipted and countersigned as above provided.  The tax 
 shall be divided and paid over by the county treasurer receiving 
 the same, on or before the tenth day of each month after receipt 
 thereof, to the county or counties entitled thereto in the ratio 
 which the market value of the real property covered by the 
 mortgage in each county bears to the market value of all the 
 property described in the mortgage.  In making such division and 
 payment the county treasurer shall send therewith a statement 
 giving the description of the property described in the mortgage 
 and the market value of the part thereof situate in each 
 county.  For the purpose aforesaid, 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 land in any such 
 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