{"data":{"id":"us-mn/minn.-stat.-287.222","jurisdiction":"us-mn","citation":"Minn. Stat. § 287.222","heading":"TRANSFER TO OBTAIN FINANCING.","body":"The deed tax is $1.65 on a deed or other instrument that transfers real property if the transfer is (1) to a person who is a builder or contractor, (2) intended to be temporary, and (3) done solely to enable the builder or contractor to obtain financing to build an improvement on the conveyed property under a contract for improvement with the grantor that calls for the conveyed property to be reconveyed to the grantor upon completion of and payment for the improvement. The deed tax is $1.65 on a deed or other instrument that transfers the real property back from the builder or contractor to the grantor.","path":["PROPERTY TAXES","CHAPTER 287. MORTGAGE REGISTRY TAX; DEED TAX","DEED TAX"],"source_url":"https://www.revisor.mn.gov/statutes/cite/287.222","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"024ec3c5ca2244fcbbd680bcc6d835f61707bc2d52e41b64cc184432dae090c6","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-287.221","next":"us-mn/minn.-stat.-287.223"},"notice":"GroundRules: Original legal text. Not legal advice."}