For purposes of sections 270.91 to 270.98 , the following terms have the meanings given. "Assessment year" means the assessment year for purposes of general ad valorem property taxes. "Contaminant" means a harmful substance as defined in section 115B.25, subdivision 7a . "Contaminated market value" is the amount determined under section 270.93 . "Presence of contaminants" includes the release or threatened release, as defined in section 115B.02, subdivision 15 , of contaminants on the property. "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 .
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