2006 Minnesota Statutes

270.94 EXEMPTIONS.
(a) The tax imposed by sections 270.91 to 270.98 does not apply to the contamination value
of a parcel of property attributable to contaminants that were addressed by a response action plan
for the property, if the commissioner of the Pollution Control Agency, or the commissioner of
agriculture for a release subject to chapter 18D, has determined that all the requirements of the
plan have been satisfied. This exemption applies beginning for the first assessment year after the
commissioner of the Pollution Control Agency, or the commissioner of agriculture determines
that the implementation of a response action plan has been completed. To qualify under this
paragraph, the property owner must provide the assessor with a copy of the determination by
the commissioner of the Pollution Control Agency or the commissioner of agriculture of the
completion of the response action plan.
(b) The tax imposed by sections 270.91 to 270.98 does not apply to the contamination value
of a parcel that is attributable to asbestos, if:
(1) the work has been completed under an asbestos abatement plan or the property owner
is implementing a proactive in-place asbestos management program consistent with the rules,
requirements, and formal policies of the United States Environmental Protection Agency; and
(2) the property owner provides the assessor with an affidavit stating the work under the
abatement plan has been completed, or the asbestos management plan is being implemented, and
any other evidence or information the assessor requests.
History: 1993 c 375 art 12 s 4; 1994 c 587 art 12 s 5