1. (a) The recording surcharge shall not be assessed for the recording of any documents in which the United States or any instrumentality thereof, or a government corporation which is specifically exempt from state or local taxation under the provisions of federal law, is a party, including, but not limited to, the:

   1. (1) Department of Veteran's Affairs;
   2. (2) Federal Land Bank;
   3. (3) Farmers Home Administration;
   4. (4) Department of Housing and Urban Development;
   5. (5) Branches of the military;
   6. (6) Federal National Mortgage Association; and
   7. (7) Government National Mortgage Association.

2. (b) In instances where the exempt status of a party is uncertain, the register of deeds shall:

   1. (1) Request evidence from the party that:

      1. a. It is an agency or instrumentality of the United States government; or
      2. b. The party is exempted from state and local taxation under the provision of federal law; or
   2. (2) Advise the department of the parties, and the book and page number of the recording.

Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17