The current principal residence of the claimant is the property that is the claimant's residential homestead, except that the residence must be owned and occupied by the claimant, and used for the purposes of a homestead as of the date of discovery of contamination, not the date of assessment.
MS s 115B.34
16 SR 2162
August 18, 2005
Official Publication of the State of Minnesota
Revisor of Statutes