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    Advisory Opinion 97-054

    December 31, 1997; Minnesota Department of Revenue

    12/31/1997 10:14:43 AM

    This is an opinion of the Commissioner of Administration issued pursuant to section 13.072 of Minnesota Statutes, Chapter 13 - the Minnesota Government Data Practices Act. It is based on the facts and information available to the Commissioner as described below.


    Facts and Procedural History:

    For purposes of simplification, the information presented by the person who requested this opinion and the response from the government entity with which the person disagrees are presented in summary form. Copies of the complete submissions are on file at the offices of PIPA and, with the exception of any data classified as not public, are available for public access.

    On November 12, 1997, PIPA received a letter from James L. Girard, Commissioner of the Minnesota Department of Revenue. In his letter, Mr. Girard requested that the Commissioner issue an opinion regarding the classification of certain data maintained by Revenue. Mr. Girard enclosed copies of related correspondence and other documents. A summary of the detailed facts of this matter follows.

    Revenue received a request for access to data it maintains on the Duluth, Missabe and Iron Range Railway Company ( DMamp;IR. ) DMamp;IR believes that the data are classified as nonpublic, pursuant to Minnesota Statutes Chapter 270B. Revenue believes the data are not classified according to that Chapter and, pursuant to Section 13.03, are public data.


    Issue:

    In his request for an opinion, Mr. Girard asked the Commissioner to address the following issue:
    What is the classification of the following data maintained by the Minnesota Department of Revenue: 1) the Department's unit valuation detail for the Duluth, Missabe and Iron Range Railway Company (DMamp;IR) for property taxes payable in 1997 and 1998; and 2) the Department's Apportionment Worksheet for determining 1997 market values for the DMamp;IR for St. Louis County?


    Discussion:

    Pursuant to Minnesota Statutes Section 13.03, subdivision 1, government data are public unless otherwise classified by state statute, temporary classification (see Section 13.06), or federal law.

    DMamp;IR, in its correspondence with Revenue, contends that the data in question are nonpublic return information under Section 270B.01, subdivision 3. According to Commissioner Girard, [i]t is true that this type of information is normally return information, but it is collected by [Revenue] to enforce the tax laws found in [Minnesota Statutes Sections] 270.80 - 270.88. These laws are clearly not included in the definition of Minnesota tax laws' in [Section] 270B.01, subd 8, and therefore Chapter 270B does not apply to this case.

    Minnesota Statutes Chapter 270B classifies Revenue data for purposes of the Minnesota Government Data Practices Act and other statutes. Pursuant to Section 270B.01, subdivision 3, return information means certain data . . . received by, recorded by, prepared by, given to, or collected by the commissioner [of Revenue] with respect to the determination of the existence, possible existence, or amount of liability of any person under Minnesota tax laws. . . . (Emphasis added.)

    Pursuant to Section 270B.01, subdivision 8:

    For purposes of this chapter only, Minnesota tax laws'means the taxes, refunds, and fees administered by or paid to the commissioner under chapters 115B (except taxes imposed under sections 115B.21 to 115B.24), 289A (except taxes imposed under sections 298.01, 298.015, and 298.24), 290, 290A, 291, 297A, and 297H and sections 295.50 to 295.59, or any similar Indian tribal tax administered by the commissioner pursuant to any tax agreement between the state and the Indian tribal government, and includes any laws for the assessment, collection, and enforcement of those taxes, refunds, and fees. [Emphasis added.]

    According to Commissioner Girard, the data in question were collected by Revenue pursuant to the tax laws found in Sections 270.80-270.88. Those sections are not included in the Section 270B.01, subdivision 8, list of Minnesota tax laws for which Chapter 270B is applicable. Accordingly, the data in question are public, pursuant to Section 13.03, subdivision 1.

    Opinion:


    Based on the facts and information provided, my opinion on the issue raised by Mr. Girard is as follows:

    The following data maintained by the Minnesota Department of Revenue are public data, pursuant to Minnesota Statutes Section 13.03, subdivision 1: 1) the Department's unit valuation detail for the Duluth, Missabe and Iron Range Railway Company (DMamp;IR) for property taxes payable in 1997 and 1998; and 2) the Department's Apportionment Worksheet for determining 1997 market values for the DMamp;IR for St. Louis County.

    Signed:

    Elaine S. Hansen
    Commissioner

    Dated: December 31, 1997


    Government Data

    Railway unit valuation data

    Revenue data

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