Barton Enterprises, Inc. v. County of Ramsey

COYNE, Justice.

By writ of certiorari Barton Enterprisés, Inc. seeks review of the tax court’s determination that oil tanks, used by Barton in its business of selling petroleum products, are taxable as real property. We affirm.

Barton sells asphalt cement (residual oils) and fuel oils, primarily to construction companies. The oils are stored in 11 tanks ranging in capacity from 100,000 gallons to more than 4 million gallons. All but the two smallest tanks were constructed on the business premises which Barton leases from the Port Authority of the City of St. Paul. The tanks are interconnected…