2005 Minnesota Statutes - 287.22 — Exemptions.

     287.22 Exemptions. 


    The tax imposed by section 287.21 does not apply to: 


    (1) An executory contract for the sale of real property 
 under which the purchaser is entitled to or does take possession 
 of the real property, or any assignment or cancellation of the 
 contract; 


    (2) A mortgage or an amendment, assignment, extension, 
 partial release, or satisfaction of a mortgage; 


    (3) A will; 


    (4) A plat; 


    (5) A lease, amendment of lease, assignment of lease, or 
 memorandum of lease; 


    (6) A deed, instrument, or writing in which the United 
 States or any agency or instrumentality thereof is the grantor, 
 assignor, transferor, conveyor, grantee, or assignee; 


    (7) A deed for a cemetery lot or lots; 


    (8) A deed of distribution by a personal representative; 


    (9) A deed to or from a co-owner partitioning their 
 undivided interest in the same piece of real property; 


    (10) A deed or other instrument of conveyance issued 
 pursuant to a permanent school fund land exchange under section 
 92.121 and related laws; 


    (11) A referee's or sheriff's certificate of sale in a 
 mortgage or lien foreclosure sale; 


    (12) A referee's, sheriff's, or certificate holder's 
 certificate of redemption from a mortgage or lien foreclosure 
 sale issued to the redeeming mortgagor or lienee; 


    (13) A deed, instrument, or writing which grants, creates, 
 modifies, or terminates an easement; and 


    (14) A decree of marriage dissolution, as defined in 
 section 287.01, subdivision 4, or a deed or other instrument 
 between the parties to the dissolution made pursuant to the 
 terms of the decree. 


    HIST: 1961 c 647 s 2; 1963 c 249 s 1; 1971 c 835 s 1; 1975 c 
 347 s 1; 1984 c 590 s 1; 1987 c 268 art 14 s 16; 1991 c 291 art 
 21 s 11; 1993 c 375 art 3 s 40; 1997 c 31 art 3 s 13; 1997 c 231 
 art 16 s 9; 1999 c 31 s 13