(1) solid waste generated from the person's household or as part of the person's farming operation; or
(2) concrete or reinforcing bar from a building or structure located on the land used for farming.
Items in clauses (1) and (2) must be buried in a nuisance-free, pollution-free, and aesthetic manner on the land used for farming. The exception in clause (1) does not apply if regularly scheduled pickup of solid waste is reasonably available at the person's farm, as determined by resolution of the county board of the county where the person's farm is located.
(b) The exemption in paragraph (a), clause (1), does not apply to burning tires or plastics, except plastic baling twine, or to burning or burial of the following materials:
(1) household hazardous waste as defined in section 115A.96, subdivision 1;
(2) appliances, including but not limited to, major appliances as defined in section 115A.03, subdivision 17a;
(3) household batteries;
(4) used motor oil; and
(5) lead acid batteries from motor vehicles.
(c) Within 90 days after completion of the burial, an owner of land used for farming who buries material under the authority of paragraph (a), clause (2), shall record, with the county recorder or registrar of titles of the county in which the land is located, an affidavit containing a legal description of the property and a map drawn from available information showing the boundary of the property and the location of concrete or reinforcing bar buried on the property. The county recorder or registrar of titles must record an affidavit presented under this paragraph in a manner that ensures its disclosure in the ordinary course of a title search of the subject property.