MORTGAGE REGISTRY TAXES

Amount, errors, effect on tax payments, Minn. Statutes 2023 287.10

Assessments

Additional assessments, interest, Minn. Statutes 2023 287.385

Revenue Department, duties, Minn. Statutes 2023 287.37

Time limit, Minn. Statutes 2023 287.38

Violations, additional assessments, Minn. Statutes 2023 287.38

Collection

By mortgagees, Minn. Statutes 2023 287.08, 287.13

Revenue Department, duties, Minn. Statutes 2023 287.37

Data, classification, Minn. Statutes 2023 287.37

Defeat, willful attempts, additional monetary penalties, Minn. Statutes 2023 287.13

Definitions, Minn. Statutes 2023 287.01

Evasion

Intentional, attempted, or assisting evasion, Minn. Statutes 2023 287.325

Willful attempts, additional monetary penalties, Minn. Statutes 2023 287.13

Exemptions

Generally, Minn. Statutes 2023 287.04, 287.05

Metropolitan Airports Commission mortgages, Minn. Statutes 2023 473.6671

Northwest Airlines aircraft facilities, Minn. Statutes 2023 116R.02

Extensions, interest, Minn. Statutes 2023 287.385

Forms, receipts (documents), Minn. Statutes 2023 287.08

Fraud, attempted, additional assessments, Minn. Statutes 2023 287.38

Hennepin County, authorization, rates, and deposits, Minn. Statutes 2023 287.05, 383B.80

Imposition of tax, Minn. Statutes 2023 287.035

Interest, rate, computation, Minn. Statutes 2023 287.385

Judgments, interest, Minn. Statutes 2023 287.385

Lawsuits, Minn. Statutes 2023 287.08

Mortgage foreclosure sales, insufficient payment or failure to pay, Minn. Statutes 2023 582.25

Overpayments, refund procedures, Minn. Statutes 2023 287.08

Payment

Affidavits, Minn. Statutes 2023 287.11

Due upon actual advance of indeterminate amount, Minn. Statutes 2023 287.05

Electronic payments, Minn. Statutes 2023 287.12

Failure to pay, monetary penalties, Minn. Statutes 2023 287.13

Generally, Minn. Statutes 2023 287.08

Late payments, interest, Minn. Statutes 2023 287.385

Prepayment, Minn. Statutes 2023 287.10

Previously registered or recorded mortgages, Minn. Statutes 2023 287.11

Underpayment exceeding twenty-five percent, additional assessments, Minn. Statutes 2023 287.38

Penalties (monetary)

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2023 287.31

Failure to pay taxes, Minn. Statutes 2023 287.13

Interest on, Minn. Statutes 2023 287.385

Previously registered or recorded mortgages, Minn. Statutes 2023 287.11

Proof, receipt of payment, Minn. Statutes 2023 287.08

Ramsey County

Authority to impose, Minn. Statutes 2023 383A.80

Authorization, rates, and deposits, Minn. Statutes 2023 287.05

Rate, Minn. Statutes 2023 287.035, 287.05

Receipts (documents), Minn. Statutes 2023 287.08

Refunds

Claims procedure, Minn. Statutes 2023 287.08

Interest, Minn. Statutes 2023 287.385

Lawsuits, Minn. Statutes 2023 287.08

Reports about, Minn. Statutes 2023 287.12

Revenue Department, duties, Minn. Statutes 2023 287.37

Revenues, apportionment, Minn. Statutes 2023 287.12

Reverse mortgage loans, Minn. Statutes 2023 47.58

Supplemental mortgages, amount of taxes, Minn. Statutes 2023 287.05

Tax liability

Mortgagees, Minn. Statutes 2023 287.13

Mortgagors, Minn. Statutes 2023 287.035, 287.08

Violations and penalties

Civil penalties, Minn. Statutes 2023 287.13, 287.385

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2023 287.31

Evasion, intentional, attempted, or assisting evasion, Minn. Statutes 2023 287.325

Failure to pay taxes, monetary penalties, Minn. Statutes 2023 287.13