MORTGAGE REGISTRY TAXES

Amount, errors, effect on tax payments, Minn. Statutes 2012 287.10

Assessments

Additional assessments, interest, Minn. Statutes 2012 287.385

Revenue Department, duties, Minn. Statutes 2012 287.37

Time limit, Minn. Statutes 2012 287.38

Violations, additional assessments, Minn. Statutes 2012 287.38

Collection

By mortgagees, Minn. Statutes 2012 287.08, 287.13

Revenue Department, duties, Minn. Statutes 2012 287.37

Data, classification, Minn. Statutes 2012 287.37

Defeat, willful attempts, additional monetary penalties, Minn. Statutes 2012 287.13

Definitions, Minn. Statutes 2012 287.01

Evasion

Intentional, attempted, or assisting evasion, Minn. Statutes 2012 287.325

Willful attempts, additional monetary penalties, Minn. Statutes 2012 287.13

Exemptions

Generally, Minn. Statutes 2012 287.04, 287.05

Metropolitan Airports Commission mortgages, Minn. Statutes 2012 473.6671

Northwest Airlines aircraft facilities, Minn. Statutes 2012 116R.02

Extensions, interest, Minn. Statutes 2012 287.385

Forms, receipts (documents), Minn. Statutes 2012 287.08

Fraud, attempted, additional assessments, Minn. Statutes 2012 287.38

Hennepin County, authorization, rates, and deposits, Minn. Statutes 2012 383B.80

Imposition of tax, Minn. Statutes 2012 287.035

Interest, rate, computation, Minn. Statutes 2012 287.385

Judgments, interest, Minn. Statutes 2012 287.385

Lawsuits, Minn. Statutes 2012 287.08

Mortgage foreclosure sales, insufficient payment or failure to pay, Minn. Statutes 2012 582.25

Overpayments, refund procedures, Minn. Statutes 2012 287.08

Payment

Affidavits, Minn. Statutes 2012 287.11

Due upon actual advance of indeterminate amount, Minn. Statutes 2012 287.05

Electronic payments, Minn. Statutes 2012 287.12

Failure to pay, monetary penalties, Minn. Statutes 2012 287.13

Generally, Minn. Statutes 2012 287.08

Late payments, interest, Minn. Statutes 2012 287.385

Prepayment, Minn. Statutes 2012 287.10

Previously registered or recorded mortgages, Minn. Statutes 2012 287.11

Underpayment exceeding twenty-five percent, additional assessments, Minn. Statutes 2012 287.38

Penalties (monetary)

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2012 287.31

Failure to pay taxes, Minn. Statutes 2012 287.13

Interest on, Minn. Statutes 2012 287.385

Previously registered or recorded mortgages, Minn. Statutes 2012 287.11

Proof, receipt of payment, Minn. Statutes 2012 287.08

Ramsey County, authority to impose, Minn. Statutes 2012 383A.80

Rate, Minn. Statutes 2012 287.035, 287.05

Receipts (documents), Minn. Statutes 2012 287.08

Refunds

Claims procedure, Minn. Statutes 2012 287.08

Interest, Minn. Statutes 2012 287.385

Lawsuits, Minn. Statutes 2012 287.08

Reports about, Minn. Statutes 2012 287.12

Revenue Department, duties, Minn. Statutes 2012 287.37

Revenues, apportionment, Minn. Statutes 2012 287.12

Reverse mortgage loans, Minn. Statutes 2012 47.58

Supplemental mortgages, amount of taxes, Minn. Statutes 2012 287.05

Tax liability

Mortgagees, Minn. Statutes 2012 287.13

Mortgagors, Minn. Statutes 2012 287.035, 287.08

Violations and penalties

Civil penalties, Minn. Statutes 2012 287.13, 287.385

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2012 287.31

Evasion, intentional, attempted, or assisting evasion, Minn. Statutes 2012 287.325

Failure to pay taxes, monetary penalties, Minn. Statutes 2012 287.13