MN HF3675

Modifies the list of protected income property assessment data by removing "verified net rentable areas or net usable areas" and changing terminology from "vacancy factors" to "vacancy rates"

Requires government authorities to allow legal discovery of private/nonpublic income property assessment data in legal proceedings, but restricts parties from using the data for unrelated purposes or sharing it with persons not directly involved in the case

Mandates Tax Court to issue protective orders protecting private income property assessment data from public disclosure before such data can be used as evidence in proceedings

Expands the definition of "assessor's records" for discovery purposes to include any data classified under section 13.51, regardless of whether it relates to the specific property in dispute

Changes petition dismissal process: assessors must first notify petitioners in writing of information deficiencies and provide 30 days to correct them before dismissal, and removes the exception for petitioners who were unaware of disclosure requirements