Evidentiary standards applying to Tax Court proceedings regarding property valuations modification

This bill modifies evidentiary standards for property tax appeals in Minnesota's Tax Court, primarily affecting property owners and government assessors. It requires government units to prove the validity of property valuations rather than having their orders automatically accepted as correct, and it allows comparable property sales and assessed valuations to be used as evidence in court. The changes also ensure that assessor records are available for inspection and cannot be excluded from evidence due to confidentiality claims. These rules will take effect for appeals filed on or after January 1, 2027.