Minn. Stat. § 115B.03
Subd. 1. General rule.
For the purposes of sections 115B.01 to 115B.20, and except as provided in subdivisions 2 and 3, a person is responsible for a release or threatened release of a hazardous substance, or a pollutant or contaminant, from a facility if the person:
(a) Owned or operated the facility:
Subd. 2. Employees and employers.
When a person who is responsible for a release or threatened release as provided in subdivision 1 is an employee who is acting in the scope of employment:
Subd. 3. Owner of real property.
An owner of real property is not a person responsible for the release or threatened release of a hazardous substance from a facility in or on the property unless that person:
(e) took action which significantly contributed to the release after that person knew or reasonably should have known that a hazardous substance was located in or on the facility.
For the purpose of clause (d), a written warranty, representation, or undertaking, which is set forth in an instrument conveying any right, title or interest in the real property and which is executed by the person conveying the right, title or interest, or which is set forth in any memorandum of any such instrument executed for the purpose of recording, is admissible as evidence of whether the person acquiring any right, title, or interest in the real property knew or reasonably should have known that a hazardous substance was located in or on the facility.
Any liability which accrues to an owner of real property under sections 115B.01 to 115B.15 does not accrue to any other person who is not an owner of the real property merely because the other person holds some right, title, or interest in the real property.
An owner of real property on which a public utility easement is located is not a responsible person with respect to any release caused by any act or omission of the public utility which holds the easement in carrying out the specific use for which the easement was granted.
Subd. 4. Tax-forfeited land.
Subd. 5. Eminent domain.
Subd. 6. Mortgages.
Subd. 7. Contract for deed vendors.
A contract for deed vendor who is otherwise not a responsible party for a release or a threatened release of a hazardous substance from a facility is not a responsible person under this section solely as a result of a termination of the contract for deed under section 559.21.
Subd. 8. Trustees.
A trustee who is not otherwise a responsible party for a release or threatened release of a hazardous substance from a facility is not a responsible person under this section solely because the facility is among the trust assets or solely because the trustee has the capacity to direct the operation of the facility.
Subd. 9. Personal representatives of estates.
A personal representative, guardian, or conservator of an estate who is not otherwise a responsible party for a release or threatened release of a hazardous substance from a facility is not a responsible person under this section solely because the facility is among the assets of the estate or solely because the personal representative, guardian, or conservator has the capacity to direct the operation of the facility.