Guardian Energy, LLC, Relator v. County of Waseca

OPINION

WRIGHT, Justice.

In a proceeding before the Minnesota Tax Court, relator Guardian Energy, LLC, challenged respondent Waseca County’s assessment of the value of its ethanol-production facility. In this appeal from the tax court’s order for judgment, Guardian Energy argues that the tax court erred by (1) classifying 27 tanks 1 used in the ethanol-production process as taxable real property and (2) determining the fair market value of the property based on an analysis of external obsolescence that is unsupported by the record. We affirm the tax court’s determination that the tanks are…