Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270.94. Exemptions

(a) The tax imposed bysections 270.91to270.98does 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 bysections 270.91to270.98does not apply to the contamination value of a parcel that is attributable to asbestos, if: