United Power Ass'n v. Commissioner of Revenue

OPINION

GARDEBRING, Justice.

This case presents two issues of statutory construction. The questions presented are (1) whether the tax exemption for pollution abatement property under Minn.Stat. § 272.02, subd. 1(9) extends to a storage building for refuse derived fuel (hereinafter RDF) and the enclosed conveyor system that transports the RDF from the storage building to the building where actual combustion occurs, and (2) whether Minn.Stat. § 272.02, subd. 7 limits any tax exemption that might be due under subd. 1(9). We hold that the tax exemption under Minn.Stat. § 272.02, subd. 1(9) extends…