State v. North Itasca Electric Co-Operative, Inc.

Murphy, Justice.

This action involves the tax classification of 34.3 miles of power line owned by the North Itasca Electric Co-operative, Inc. The trial court found the line in question to be transmission line rather than distribution line, and therefore subject to the ad valorem provisions of M. S. A. 273.42. From the judgment for the state, the cooperative association appeals.

The defendant is a cooperative association organized under the provisions of M. S. A. c. 308, engaging in the sale and distribution of electrical energy in northern Minnesota. It has no generating facilities of its own…