The tax imposed by section 287.035 does not apply to:

1. (1) a decree of marriage dissolution or an instrument made pursuant to it;
2. (2) a mortgage given to correct a misdescription of the mortgaged property;
3. (3) a mortgage or other instrument that adds additional security for the same debt for which mortgage registry tax has been paid;
4. (4) a contract for the conveyance of any interest in real property, including a contract for deed;
5. (5) a mortgage secured by real property subject to the minerals production tax of sections 298.24 to 298.28;
6. (6) a mortgage loan made under a low and moderate income housing program, or other affordable housing program, if: (i) the mortgagee is a federal, state, or local government agency; or (ii) the assignee is a federal, state, or local government agency;
7. (7) mortgages granted by fraternal benefit societies subject to section 64B.24;
8. (8) a mortgage amendment or extension, as defined in section 287.01;
9. (9) an agricultural mortgage if the proceeds of the loan secured by the mortgage are used to acquire or improve real property classified under section 273.13, subdivision 23, paragraph (a) or (b); and
10. (10) a mortgage on an armory building as set forth in section 193.147.