{"data":{"id":"us-mn/minn.-stat.-287.221","jurisdiction":"us-mn","citation":"Minn. Stat. § 287.221","heading":"NEW RESIDENTIAL CONSTRUCTION.","body":"The commissioner of revenue may not enforce a deed tax assessment on the consideration paid for an improvement in the case of new residential construction if, at or before the time the first residential owners of the improvement take possession, the deed tax has been paid on the consideration paid for the improvement.","path":["PROPERTY TAXES","CHAPTER 287. MORTGAGE REGISTRY TAX; DEED TAX","DEED TAX"],"source_url":"https://www.revisor.mn.gov/statutes/cite/287.221","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"be3b0d662550e2fd9b566f274133594ea462c76c381d5f0bd6d44c28758c782f","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-287.2205","next":"us-mn/minn.-stat.-287.222"},"notice":"GroundRules: Original legal text. Not legal advice."}