MN SF2795

Requires property owners to provide advanced express written consent before private or nonpublic income property assessment data can be used in state tax court proceedings.

Mandates that requesting parties notify property record owners when requesting legal discovery of income property assessment data and before any disclosure occurs.

Requires the Commissioner of Revenue, county assessors, and local assessors to provide written notice to property owners within 15 days when requesting nonpublic or private property data exchanges.

Establishes that any private or nonpublic income property assessment data used in state tax court proceedings must be protected by a protective order issued by the tax court.

Clarifies that assessor's records do not include private or nonpublic assessor's data classified under section 13.51, subdivision 2, but allows confidential data to be admitted if subject to a protective order.