The taxes under this section apply to the same base and must be imposed, collected, administered, and enforced in the same manner as provided under chapter 287 for the state mortgage registry and deed taxes. All the provisions of chapter 287 apply to these taxes, except the rate is as specified in subdivision 1, the term "Hennepin County" must be substituted for the "state," and the revenue must be deposited as provided in subdivision 3.
All revenues from the tax are for the use of the Hennepin County Board of Commissioners and must be deposited in the county's environmental response fund under section 383B.81.
The authority to impose the tax under this section expires January 1, 2028.
Minn. Stat. § 383B.80
1997 c 231 art 16 s 15; 1Sp2001 c 5 art 7 s 62; 2002 c 390 s 4; 2008 c 366 art 9 s 13; 2013 c 143 art 4 s 29