GroundRules
Minn. Stat. § 287.035: IMPOSITION OF TAX.
Where this section sits in the code
- PROPERTY TAXES
- CHAPTER 287. MORTGAGE REGISTRY TAX; DEED TAX
- MORTGAGE REGISTRY 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.
Collected 2026-09-02T22:10:40Z. Source file · JSON