Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, A15-422

OPINION

STRAS, Justice.

In a proceeding before the Minnesota Tax Court, Minnesota Energy Resources Corporation (MERC) challenged the Commissioner of Revenue’s valuation of its natural-gas pipeline distribution system for the years 2008 through 2012. With the exception of 2012, the lone year in which it increased the assessed value of the pipeline distribution system, the tax court reduced the Commissioner’s valuation and ordered the Commissioner to recalculate MERC’s tax liability. Both parties appeal from the tax court’s order and raise a variety of challenges to the tax court’s findings and…