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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 and other applications.

The classification and disclosure of certain information collected to determine eligibility of property for a homestead or other classification or benefit are governed by sections 273.124, subdivisions 13, 13a, 13b, 13c, and 13d; 273.1245; and 273.1315.

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