{"data":{"id":"us-mn/minn.-stat.-273.1245","jurisdiction":"us-mn","citation":"Minn. Stat. § 273.1245","heading":"CLASSIFICATION OF DATA.","body":"Subdivision 1. Private or nonpublic data.\nThe 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:\n(1) Social Security numbers;\n(2) individual taxpayer identification numbers;\n(3) copies of state or federal income tax returns; and\n(4) state or federal income tax return information, including the federal income tax schedule F.\nSubd. 2. Disclosure.\nThe 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:\n(1) the county treasurer solely for the purpose of proceeding under the Revenue Recapture Act to recover personal property taxes owing; and\n(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.","path":["PROPERTY TAXES","CHAPTER 273. TAXES; LISTING, ASSESSMENT"],"source_url":"https://www.revisor.mn.gov/statutes/cite/273.1245","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"d33959e62405feace72939b7dc0fe2000e3a876773783a0891be625ee84c2c10","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-273.124","next":"us-mn/minn.-stat.-273.125"},"notice":"GroundRules: Original legal text. Not legal advice."}