The bill amends several sections of the Minnesota Statutes to enhance data protection in tax proceedings, particularly concerning income property assessment data. It establishes that private or nonpublic income property assessment data can only be used in state tax court proceedings if the record owner provides advanced express written consent. Additionally, it mandates that any party requesting legal discovery of such data must notify the property owner, and any data proposed for use in court must be protected by a protective order.

Furthermore, the bill requires that when the commissioner of revenue, county assessors, or local assessors exchange nonpublic or private data on property, they must provide written notice to the current property owner within 15 days of the request. It clarifies that assessor's records do not include private or nonpublic data classified under section 13.51, and any confidential or private data produced in discovery must also be subject to a protective order issued by the tax court. These changes aim to ensure greater transparency and protection of individual privacy in tax-related data exchanges and proceedings.

Statutes affected:
Introduction: 13.51, 273.061, 278.05