Current through Register Vol. 49, No. 8, August 19, 2024
Section 273.1245 - CLASSIFICATION OF DATASubdivision 1.Private or nonpublic data.The following data are private or nonpublic data as defined in section 13.02, subdivisions 9 and 12, when they are submitted to a county or local assessor under section 273.124, 273.13, or another section, to support a claim for the property tax homestead classification under section 273.13, or other property tax classification or benefit:
(1) Social Security numbers;(2) individual taxpayer identification numbers;(3) copies of state or federal income tax returns; and(4) state or federal income tax return information, including the federal income tax schedule F.Subd. 2.Disclosure.The assessor shall disclose the data described in subdivision 1 to the commissioner of revenue as provided by law. The assessor shall also disclose all or portions of the data described in subdivision 1 to:
(1) the county treasurer solely for the purpose of proceeding under the Revenue Recapture Act to recover personal property taxes owing; and(2) the county veterans service officer for the purpose of determining a person's eligibility for the veteran with a disability homestead market value exclusion under section 273.13, subdivision 34.Amended by 2023 Minn. Laws, ch. 64,s 3-14, eff. 7/1/2023.Amended by 2019 Minn. Laws, ch. 6,s 4-14, eff. 8/1/2019.Amended by 2019 Minn. Laws, ch. 10,s 6-6, eff. 5/31/2019.Added by 2013 Minn. Laws, ch. 82,s 21, eff. 5/22/2013.