Minnesota § 270.92 DEFINITIONS

Minnesota Statutes

§ 270.92 — DEFINITIONS

Minnesota § 270.92

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270VARIOUS TAXES AND STATE BOARDS

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Bluebook

Minn. Stat. § 270.92 (2026).

Text

Subdivision 1.Scope of application. For purposes of sections270.91to270.98, 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 section115B.25, subdivision 7a. Subd. 4.Contaminated market value. "Contaminated market value" is the amount determined under section270.93. Subd. 5.Presence of contaminants. "Presence of contaminants" includes the release or threatened release, as defined in section115B.02, subdivision 15, of contaminants on the property. Subd. 6.Response plan. "Response plan" means:

(1)a development action response plan, as defined in section469.174, subdivision 17;

(2)a response action

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Subdivision 1.Scope of application.
For purposes of sections270.91to270.98, 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 section115B.25, subdivision 7a.

Subd. 4.Contaminated market value.
"Contaminated market value" is the amount determined under section270.93.

Subd. 5.Presence of contaminants.
"Presence of contaminants" includes the release or threatened release, as defined in section115B.02, subdivision 15, of contaminants on the property.

Subd. 6.Response plan.
"Response plan" means: (1) a development action response plan, as defined in section469.174, 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 section18D.105; or (4) a plan for corrective action approved by the commissioner of the Pollution Control Agency under section115C.03.