(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.
1993 c 375 art 12 s 4; 1994 c 587 art 12 s 5
Structure Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270 — Various Taxes And State Boards
Section 270.071 — Definitions.
Section 270.072 — Taxation And Assessment Of Flight Property.
Section 270.0735 — Examination; Investigations; Subpoenas.
Section 270.074 — Valuation Of Flight Property; Methods Of Apportionment; Ratio Of Tax.
Section 270.077 — Taxes Credited To State Airports Fund.
Section 270.078 — Not To Conflict With Federal Law.
Section 270.079 — Reciprocal Arrangement With Other States.
Section 270.11 — Powers; Meetings.
Section 270.12 — State Board Of Equalization; Duties.
Section 270.41 — Board Of Assessors.
Section 270.44 — Licensing And Grading Report Fees.
Section 270.45 — Disposition Of Fees And Fines.
Section 270.455 — Refunds Of Fees.
Section 270.46 — Training Courses; Regulation.
Section 270.48 — Licensure Of Qualified Persons.
Section 270.50 — Employment Of Licensed Assessors.
Section 270.81 — Taxation And Assessment Of Railroad Company Property.
Section 270.82 — Reports Of Railroad Companies.
Section 270.83 — Examinations And Investigations.
Section 270.84 — Annual Valuation Of Operating Property.
Section 270.86 — Apportionment And Equalization Of Valuation.
Section 270.87 — Certification To County Assessors.
Section 270.91 — Contamination Tax.
Section 270.93 — Tax Base; Contamination Value.
Section 270.95 — Payment; Administration.