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298.001 DEFINITIONS.
    Subdivision 1. Generally. As used in this chapter, the terms defined in this section have
the meanings given in this section.
    Subd. 2. City. "City" includes any home rule charter city, statutory city, or any city however
organized.
    Subd. 3. Person. "Person" means individuals, fiduciaries, estates, trusts, partnerships,
companies, joint stock companies, corporations, and all associations.
    Subd. 3a. Producer. "Producer" means a person engaged in the business of mining or
producing iron ore, taconite concentrate, or direct reduced ore in this state.
    Subd. 4. Taconite. "Taconite" means ferruginous chert or ferruginous slate in the form of
compact, siliceous rock, in which the iron oxide is so finely disseminated that substantially all
of the iron-bearing particles of merchantable grade are smaller than 20 mesh and which is not
merchantable as iron ore in its natural state, and which cannot be made merchantable by simple
methods of beneficiation involving only crushing, screening, washing, jigging, drying, or any
combination thereof.
    Subd. 5. Iron sulphides. "Iron sulphides" means chemical combinations of iron and sulphur
(mineralogically known as pyrrhotite, pyrites, or marcasite), in relatively impure condition,
which are not merchantable as iron ore and which cannot be made merchantable by the simple
methods of beneficiation above described.
    Subd. 6. Semitaconite. "Semitaconite" means altered iron formation, altered taconite,
ferruginous chert, or ferruginous slate which has been oxidized and partially leached and in
which the iron oxide is so finely disseminated that substantially all of the iron-bearing particles
of merchantable grade are smaller than 20 mesh and which is not merchantable as iron ore in
its natural state, and which cannot be made merchantable by simple methods of beneficiation
involving only crushing, screening, washing, jigging, heavy media separation, spirals, cyclones,
drying, or any combination thereof.
    Subd. 7. Agglomerates. "Agglomerates" means the merchantable iron ore aggregates which
are produced by agglomeration.
    Subd. 8. Commissioner. "Commissioner" means the commissioner of revenue of the
state of Minnesota.
History: 1998 c 389 art 10 s 4; 2006 c 259 art 12 s 1