Evidentiary standards applying to Tax Court proceedings regarding property valuations modification

Summary

The bill changes how Minnesota Tax Court cases involving property tax valuations are handled. It makes the local government unit that set the valuation responsible for proving its validity, and it requires assessor records to be available for inspection and use as evidence. These changes aim to give taxpayers clearer access to evidence and a fairer chance to contest valuations.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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