2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 298 Minerals Taxes
Section 298.391 AGGLOMERATING FACILITIES DEFINITIONS.

298.391 AGGLOMERATING FACILITIES DEFINITIONS.
Subdivision 1. Definitions. When used in sections 298.391 to 298.396, the following terms
have the meaning assigned to them in this section, unless the context otherwise requires.
Subd. 2.[Repealed, 1998 c 389 art 10 s 23]
Subd. 3. Agglomerating facility. "Agglomerating facility" means a plant or plants, other
than taconite plants or semitaconite facilities for the production of agglomerates and other
merchantable iron ore products not less than 80 percent of the total annual productive capacity of
which is designed and used for the production of agglomerates, together with all lands, except
iron ore and iron bearing material therein; all structures, buildings, machinery, equipment, tools
and supplies which are used or to be used in connection with such plant or plants or in connection
with the mining of agglomerate reserves; mined iron ore, iron bearing materials and concentrates
stockpiled at said plant or plants for processing therein and stockpiles of the merchantable iron
ore products which have been produced therein.
Subd. 4. Agglomeration. "Agglomeration" means the application of a process either of
pelletizing, sintering, nodulizing, briquetting, extruding or mechanical pressure to iron ore and
iron bearing material, other than taconite and semitaconite, at temperatures in excess of 900
degrees Fahrenheit.
Subd. 5.[Repealed, 1998 c 389 art 10 s 23]
History: 1965 c 893 s 1; 1973 c 582 s 3