Minnesota Statutes

Minn. Stat. § 287.25 (2026)

Payment Of Tax

✓ current as of May 2026
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Except for documents filed electronically, the tax imposed by section 287.21 must be paid in the manner prescribed by section 287.08 relating to payment of mortgage registration tax, and the treasurer must endorse a receipt for the tax on the face of the document or instrument.

Notes of Decisions
Cited in 3 cases, 1976–2013 · leading case: Hennepin Cnty. v. Fed. Nat'l Mortg. Ass'n, 933 F. Supp. 2d 1173 (D. Minnesota 2013).
Hennepin Cnty. v. Fed. Nat'l Mortg. Ass'n, 933 F. Supp. 2d 1173 (D. Minnesota 2013). “§§ 287.25, 287.08, 287.29. The party conveying the property is responsible, for paying the deed transfer tax.”
State v. Nw. Bell Tel. Co., 246 N.W.2d 28 (Minn. 1976). “0425, by its terms applicable to “any proceedings for judicial review by any court of decisions of any agency,” could be construed as manifesting a legislative intention that this general enactment prevail over the negative implications of § 287.25. Such a principle of statutory…”
Application of Minnegasco, 556 N.W.2d 607 (Minn. Ct. App. 1997). · cites it 2× “2d at 858 (quoting Minn.Stat. § 287.25 (1974)) (emphasis added).”
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