DEFINITIONS.

Minn. Stat. § 270.92, under VARIOUS TAXES AND STATE BOARDS.

Minn. Stat. § 270.92

270.92 DEFINITIONS. § Subdivision 1.Scope of application. For purposes of sections 270.91 to 270.98, the following terms have the meanings given. § Subd. 2.Assessment year. "Assessment year" means the assessment year for purposes of general ad valorem property taxes. § Subd. 3.Contaminant. "Contaminant" means a harmful substance as defined in section 115B.25, subdivision 7a. § Subd. 4.Contaminated market value. "Contaminated market value" is the amount determined under section 270.93. § Subd. 5.Presence of contaminants. "Presence of contaminants" includes the release or threatened release, as defined in section 115B.02, subdivision 15, of contaminants on the property. § Subd. 6.Response plan. "Response plan" means: (1) a development action response plan, as defined in section 469.174, subdivision 17; (2) a response action plan under chapter 115B or a corrective action plan under chapter 18D; (3) a plan for corrective action approved by the commissioner of agriculture under section 18D.105; or (4) a plan for corrective action approved by the commissioner of the Pollution Control Agency under section 115C.03. History: 1993 c 375 art 12 s 2