1.1 	A bill for an act
1.2 	relating to taxation; changing and clarifying certain tax data classification and 
1.3 	disclosure provisions; providing for administration and classification of class 1b 
1.4 	homestead declarations; amending Minnesota Statutes 2006, sections 270B.01, 
1.5 	subdivision 8; 270B.02, subdivision 3; 270B.085, by adding a subdivision; 
1.6 	270B.14, subdivision 3; 273.1315.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. Minnesota Statutes 2006, section 270B.01, subdivision 8, is amended to read:
1.9 		Subd. 8.Minnesota tax laws. For purposes of this chapter only, unless expressly 
1.10 	stated otherwise, "Minnesota tax laws" means:
1.11 	(1) the taxes, refunds, and fees administered by or paid to the commissioner under 
1.12 	chapters 115B, 289A (except taxes imposed under sections 298.01, 298.015, and 298.24), 
1.13 	290, 290A, 291, 295, 297A, 297B, and 297H, or any similar Indian tribal tax administered 
1.14 	by the commissioner pursuant to any tax agreement between the state and the Indian tribal 
1.15 	government, and includes any laws for the assessment, collection, and enforcement of 
1.16 	those taxes, refunds, and fees; and 
1.17 	(2) section 273.1315. 

1.18 	EFFECTIVE DATE. This section is effective the day following final enactment.

1.19 	Sec. 2. Minnesota Statutes 2006, section 270B.02, subdivision 3, is amended to read:
1.20 		Subd. 3.Confidential data on individuals; protected nonpublic data. (a) Except 
1.21 	as provided in paragraph (b), the name or existence of an informer, informer letters, and 
1.22 	other data, in whatever form, given to the Department of Revenue by a person, other than 
1.23 	the data subject, who informs that a specific person is not or may not be in compliance 
1.24 	with tax laws, or nontax laws administered by the Department of Revenue, including laws 
2.1 	other than those relating to property taxes not listed in section 270B.01, subdivision 8, are 
2.2 	confidential data on individuals or protected nonpublic data as defined in section 13.02, 
2.3 	subdivisions 3 and 13. This paragraph does not apply to laws relating to property taxes.
2.4 	(b) Data under paragraph (a) may be disclosed with the consent of the informer 
2.5 	or upon a written finding by a court that the information provided by the informer was 
2.6 	false and that there is evidence that the information was provided in bad faith. This 
2.7 	subdivision does not alter disclosure responsibilities or obligations under the Rules of 
2.8 	Criminal Procedure.

2.9 	EFFECTIVE DATE. This section is effective the day following final enactment.

2.10 	Sec. 3. Minnesota Statutes 2006, section 270B.085, is amended by adding a 
2.11 	subdivision to read:
2.12 		Subd. 3.Collection of nontax debt. The commissioner may use return information 
2.13 	for the purpose of collecting debts referred to the commissioner under chapter 16D.

2.14 	EFFECTIVE DATE. This section is effective the day following final enactment.

2.15 	Sec. 4. Minnesota Statutes 2006, section 270B.14, subdivision 3, is amended to read:
2.16 		Subd. 3.Administration of enterprise, job opportunity, and biotechnology 
2.17 	and health sciences industry zone program programs. The commissioner may 
2.18 	disclose return information relating to the taxes imposed by chapters 290 and 297A to 
2.19 	the Department of Employment and Economic Development or a municipality receiving 
2.20 	an enterprise zone designation under section 469.169 but only as necessary to administer 
2.21 	the funding limitations under section 469.169, subdivision 7., or to the Department 
2.22 	of Employment and Economic Development and appropriate officials from the local 
2.23 	government units in which a qualified business is located but only as necessary to enforce 
2.24 	the job opportunity building zone benefits under section 469.315, or biotechnology and 
2.25 	health sciences industry zone benefits under section 469.336.

2.26 	EFFECTIVE DATE. This section is effective the day following final enactment.

2.27 	Sec. 5. Minnesota Statutes 2006, section 273.1315, is amended to read:
2.28 	273.1315 CERTIFICATION OF CLASS 1B PROPERTY.
2.29 		Subdivision 1.Class 1b homestead declaration before 2008. Any property owner 
2.30 	seeking classification and assessment of the owner's homestead as class 1b property 
2.31 	pursuant to section 273.13, subdivision 22, paragraph (b), on or before October 1, 2007, 
3.1 	shall file with the commissioner of revenue a 1b homestead declaration, on a form 
3.2 	prescribed by the commissioner. The declaration shall contain the following information:
3.3 	(a) the information necessary to verify that on or before June 30 of the filing year, 
3.4 	the property owner or the owner's spouse satisfies the requirements of section 273.13, 
3.5 	subdivision 22, paragraph (b), for 1b classification; and
3.6 	(b) any additional information prescribed by the commissioner.
3.7 	The declaration must be filed on or before October 1 to be effective for property 
3.8 	taxes payable during the succeeding calendar year. The declaration and any supplementary 
3.9 	information received from the property owner pursuant to this section shall be subject to 
3.10 	chapter 270B. If approved by the commissioner, the declaration remains in effect until the 
3.11 	property no longer qualifies under section 273.13, subdivision 22, paragraph (b). Failure 
3.12 	to notify the commissioner within 30 days that the property no longer qualifies under that 
3.13 	paragraph because of a sale, change in occupancy, or change in the status or condition 
3.14 	of an occupant shall result in the penalty provided in section 273.124, subdivision 13, 
3.15 	computed on the basis of the class 1b benefits for the property, and the property shall lose 
3.16 	its current class 1b classification.
3.17 	The commissioner shall provide to the assessor on or before November 1 a listing 
3.18 	of the parcels of property qualifying for 1b classification.
3.19 		Subd. 2.Class 1b homestead declaration 2008 and thereafter. Any property 
3.20 	owner seeking classification and assessment of the owner's homestead as class 1b property 
3.21 	pursuant to section 273.13, subdivision 22, paragraph (b), after October 1, 2007, shall file 
3.22 	with the county assessor a class 1b homestead declaration, on a form prescribed by the 
3.23 	commissioner of revenue. The declaration must contain the following information:
3.24 	(1) the information necessary to verify that, on or before June 30 of the filing year, 
3.25 	the property owner or the owner's spouse satisfies the requirements of section 273.13, 
3.26 	subdivision 22, paragraph (b), for class 1b classification; and
3.27 	(2) any additional information prescribed by the commissioner.
3.28 	The declaration must be filed on or before October 1 to be effective for property 
3.29 	taxes payable during the succeeding calendar year. The Social Security numbers and 
3.30 	income and medical information received from the property owner pursuant to this section 
3.31 	are private data on individuals as defined in section 13.02. If approved by the assessor, the 
3.32 	declaration remains in effect until the property no longer qualifies under section 273.13, 
3.33 	subdivision 22, paragraph (b). Failure to notify the assessor within 30 days that the 
3.34 	property no longer qualifies under that paragraph because of a sale, change in occupancy, 
3.35 	or change in the status or condition of an occupant shall result in the penalty provided in 
4.1 	section 273.124, subdivision 13, computed on the basis of the class 1b benefits for the 
4.2 	property, and the property shall lose its current class 1b classification.

4.3 	EFFECTIVE DATE. This section is effective the day following final enactment.