Minnesota § 273.1245 - CLASSIFICATION OF DATA
Full text of Minnesota Minnesota Statutes § 273.1245 — CLASSIFICATION OF DATA, with citation guidance and answers to common questions.
§ 273.1245. CLASSIFICATION OF DATA
Subdivision 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.
History:
2013 c 82 s 21; 1Sp2019 c 6 art 4 s 14; 1Sp2019 c 10 art 6 s 6; 2023 c 64 art 3 s 14
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 273.1245
What does Minnesota Statutes § 273.1245 cover?
Section 273.1245 ("CLASSIFICATION OF DATA") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 273.1245?
A common citation format is "Minnesota Statutes § 273.1245" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 273.1245 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.