Hennepin County v. Federal National Mortgage, et al., No. 13-1821 (8th Cir. 2014)
Annotate this CaseThe County filed a putative class action on behalf of similarly situated Minnesota counties seeking a declaratory judgment that Fannie Mae, Freddie Mac, and the FHFA violated state laws by failing to pay a tax on transfers of deeds to real property. The district court granted the federal agencies' motion to dismiss for failure to state a claim. Since Congress exempted the federal agencies from all state taxation except on real property, and Minnesota's deed transfer fell within the broad exemption, the court affirmed the judgment of the district court.
Court Description: Civil case - Minnesota Deed Transfer Tax. In a class action on behalf of 87 Minnesota counties seeking a declaratory judgment under Minn. Stat. Sec. 287.21 that the federal agency defendants are subject to Minnesota's deed transfer tax,the district court did not err in finding the deed transfer tax fell within the broad tax exemption established by the Congressional charters creating the federal agencies.
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