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BUSINESS BANK v. HANSON

No. A07-1832.

769 N.W.2d 285 (2009)

The BUSINESS BANK, Appellant, v. Kevin HANSON, et al., Respondents, Option One Mortgage Corporation, Respondent, The United States of America, Defendant.

Supreme Court of Minnesota.

July 30, 2009.

Attorney(s) appearing for the Case

Barbara M. Ross, Edward P. Sheu, Best & Flanagan, LLP, Minneapolis, MN, for appellant.

Scott A. Johnson, Todd M. Johnson, Johnson Law Group, LLP, Minnetonka, MN, for respondents Kevin Hanson, et al.

Jonathan M. Bye, Karla M. Vehrs, Lindquist & Vennum, PLLP, Minneapolis, MN, for respondent Option One Mortgage Corporation.

John M. Koneck, Patrick D.J. Mahlberg, Joseph J. Cassioppi, Fredrikson & Byron, P.A., Minneapolis, MN, for amicus curiae Minnesota State Bar Association Real Property Law Section.

OPINION

GILDEA, Justice.

The question presented in this case is whether a mortgage in favor of appellant The Business Bank ("Business Bank") complies with Minnesota's Mortgage Registry Tax statute, Minn.Stat. §§ 287.01-.13 (2008). The district court found that the mortgage was valid and ruled that the mortgage had priority over another later-filed lien. The court of appeals reversed, holding that the mortgage was invalid because it did not comply...

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