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  5. 324 N.W.2d 638 (1982)
 

PETITION OF U. S. STEEL CORP.

No. 51222.

324 N.W.2d 638 (1982)

In the Matter of the Petition of the UNITED STATES STEEL CORPORATION for a Determination of its objections to Taxes Imposed on Certain of its Properties Under Laws of Minnesota 1974, Chapter 556, Payable in the Year 1977. UNITED STATES STEEL CORPORATION, Petitioner, Appellant, v. STATE of Minnesota, Respondent and Cross Appellant, County of Itasca, Respondent.

Supreme Court of Minnesota.

August 31, 1982.

Attorney(s) appearing for the Case

Hanft, Fride, O'Brien & Harries, Edward T. Fride, Paul J. Lokken and Robyn N. Moschet, Duluth, for appellant.

Warren Spannaus, Atty. Gen., and Thomas K. Overton, Spec. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent and cross appellant State of Minnesota.

Sonya C. Stevens, County Atty., Grand Rapids, for Itasca County.

Heard, considered, and decided by the court en banc.

OTIS, Justice.

These proceedings have been initiated by appellant, United States Steel Corporation, under Minnesota Statutes, Chapter 278, to challenge the validity of Minn.Stat. § 273.02, subd. 4, imposing an omitted property tax on newly discovered iron ore.

The steel company appeals from the trial court's determination that the tax does not violate the fourteenth amendment of the Federal Constitution or article X, § 1, of the Minnesota Constitution...

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