Crown CoCo, Inc. v. Commissioner of Revenue

SCOTT, Justice.

The Commissioner of Revenue petitioned for writ of certiorari to review an order of the Tax Court that determined that a metal canopy over gasoline pumps at a self-service gas station is “equipment” and therefore not subject to the real property tax. We reverse.

Respondent Crown CoCo, Inc., operates a self-service gasoline station in Royalton, Minnesota. In 1976, a 60' X 54' steel-framed, shingled-roof canopy was moved from southern Minnesota and installed over Crown CoCo’s gasoline pumps. The canopy, which is bolted to concrete footings, protects the pumps and customers from…