Lake Country Power Coop. v. Comm'r of Revenue

MCKEIG, Justice.

*864Relators Lake Country Power Cooperative, Mille Lacs Energy Cooperative, and Peoples Energy Cooperative (collectively, "the Cooperatives") each separately appealed the valuation orders of the Commissioner of Revenue ("the Commissioner") for the 2014, 2015, and 2016 tax years. The tax court dismissed the appeals as untimely because they were not filed within the 60-day deadline for appeals from orders of the Commissioner, see Minn. Stat. §§ 271.06, subd. 2 ; 273.372, subd. 2(b) (2016). The Cooperatives appealed, arguing that the tax court failed to recognize that the two appeal…