This bill amends various sections of the Minnesota Statutes to enhance data protection requirements in property tax proceedings, specifically concerning income property assessment data. Key changes include the classification of certain data as private or nonpublic, which now includes specific rates related to income properties. The bill also stipulates that requests for legal discovery of this data cannot be denied on the grounds of its classification, provided that the requesting party is involved in a legal proceeding. Additionally, it establishes that parties receiving access to this data must not use it for unrelated purposes or share it with individuals not involved in the legal proceedings.

Furthermore, the bill mandates that the Tax Court must issue protective orders to safeguard private or nonpublic income property assessment data from public disclosure during hearings. It also clarifies the requirements for providing information to county assessors in cases where the valuation of income-producing property is contested, including deadlines for submission and the consequences of failing to comply. The amendments aim to balance the need for transparency in tax proceedings with the protection of sensitive data related to property assessments.

Statutes affected:
Introduction: 13.51, 271.06, 278.05