The sections referred to in subdivisions 2 to 4 are codified outside this chapter. Those sections classify tax data as other than public, place restrictions on access to government data, or involve data sharing. Data in a real estate certificate of value filed with the county auditor are classified under section 272.115, subdivision 1 . Data on property shared to promote uniform assessment is governed by section 273.061, subdivision 8a . The classification and disclosure of certain information collected to determine eligibility of property for a homestead or other classification or benefit are governed by sections 273.124, subdivisions 13, 13a, 13b, 13c, and 13d; 273.1245 ; and 273.1315 . Disclosure of assessor's real estate tax records for litigation purposes is governed under section 278.05 .
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