Minnesota Statutes
§ 287.035 — IMPOSITION OF TAX
Minnesota § 287.035
This text of Minnesota § 287.035 (IMPOSITION OF TAX) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 287.035 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
1999 c 31 s 3;1Sp2001 c 5 art 7 s 24
Nearby Sections
15
§ 287.035
IMPOSITION OF TAX§ 287.04
EXEMPTIONS§ 287.08
TAX, HOW PAYABLE; RECEIPTS§ 287.12
TAXES, HOW APPORTIONED§ 287.13
VIOLATIONS; CIVIL PENALTIES§ 287.20
DEFINITIONS§ 287.22
EXEMPTIONS§ 287.2205
TAX-FORFEITED LAND§ 287.221
NEW RESIDENTIAL CONSTRUCTIONCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 287.035, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/287/287.035.