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Subdivision 1.Scope.

The sections referred to in subdivisions 2 to 4 are codified outside this chapter. Those sections classify tax data as other than public, place restrictions on access to government data, or involve data sharing.

Subd. 2.Certificate of value.

Data in a real estate certificate of value filed with the county auditor are classified under section 272.115, subdivision 1.

Subd. 2a.Uniform assessment data.

Data on property shared to promote uniform assessment is governed by section 273.061, subdivision 8a.

Subd. 3.Homestead applications.

The classification and disclosure of certain information collected to determine homestead classification are governed by section 273.124, subdivision 13.

Subd. 4.Assessor's records.

Disclosure of assessor's real estate tax records for litigation purposes is governed under section 278.05.

Official Publication of the State of Minnesota
Revisor of Statutes