Legal Opinion
Minnegasco, Inc. v. County of Carver
Supreme Court of Minnesota
Decided November 17, 1989No. C1-89-679PublishedCited by 5 opinions
1Opinion of the Court
SIMONETT, Justice.
These three cases (consolidated for trial) present a question on the classification of personal property of public utility companies for taxation purposes.
Petitioner Minnegasco, Inc., has filed petitions for review of the assessment of its property in Carver, Dakota, and Scott Counties for the years 1985 and' 1986, claiming that within the commercial-industrial class to which its property is assigned, its personal property was unequally assessed.
The legislature by statute classifies real and personal property subject to ad valo-rem taxes. Minn.Stat. § 273.13, subd. 1 (1986).…
2Cases cited8 opinions
- E.C.I. Corp. v. G.G.C. Co.Supreme Court of Minnesota · 1976
- In RE PETITION OF HAMM v. StateSupreme Court of Minnesota · 1959
- Marriage of Servin v. ServinSupreme Court of Minnesota · 1984
- Herrly v. MuzikSupreme Court of Minnesota · 1985
- Dulton Realty, Inc. v. StateSupreme Court of Minnesota · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Westling v. County of Mille LacsSupreme Court of Minnesota · 1998
- Commercial Property Investments, Inc. v. Quality Inns International, Inc.Court of Appeals for the Eighth Circuit · 1991
- Costa v. Carambola Partners, LLCDistrict Court, D. Minnesota · 2008
- In Re BuckmasterCourt of Appeals of Minnesota · 2008
- Commercial Property Investments, Inc., a Minnesota Corporation v. Quality Inns International, Inc., a Delaware Corporation, Commercial Property Investments, Inc., a Minnesota Corporation v. Quality Inns International, Inc., a Delaware CorporationCourt of Appeals for the Eighth Circuit · 1991