MN SF3274

Amends Minnesota Statutes section 271.06, subdivision 6 to exclude certain assessor data from Tax Court evidence in real property tax appeals.

Requires the Tax Court to exclude any document introduced by the commissioner of revenue or a political subdivision that includes or references assessor's data classified as private or nonpublic data under section 13.51.

Maintains existing Tax Court procedures including de novo appeals, public hearings, and the prima facie validity of commissioner or government unit orders.

Effective August 1, 2017, and applies to real property tax petitions and appeals from orders pending or filed with the Tax Court on or after that date.