Subdivision 1. Scope of application.
For purposes of sections 270.91 to 270.98 , the following terms have the meanings given.
Subd. 2. Assessment year.
"Assessment year" means the assessment year for purposes of general ad valorem property taxes.
Subd. 3. Contaminant.
"Contaminant" means a harmful substance as defined in section 115B.25, subdivision 7a .
Subd. 4. Contaminated market value.
"Contaminated market value" is the amount determined under section 270.93 .
Subd. 5. Presence of contaminants.
"Presence of contaminants" includes the release or threatened release, as defined in section 115B.02, subdivision 15 , of contaminants on the property.
Subd. 6. Response plan.
"Response plan" means: (1) a development action response plan, as defined in section 469.174, subdivision 17 ; (2) a response action plan under chapter 115B or a corrective action plan under chapter 18D; (3) a plan for corrective action approved by the commissioner of agriculture under section 18D.105 ; or (4) a plan for corrective action approved by the commissioner of the Pollution Control Agency under section 115C.03 .