287.035 — Imposition of tax.

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     287.035 Imposition of 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. 


    HIST: 1999 c 31 s 3; 1Sp2001 c 5 art 7 s 24 


Copyright 2005 by the Office of Revisor of Statutes, State of Minnesota.