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ERIE MIN. CO. v. COM'R OF REVENUE

Nos. C4-83-193, CX-83-196.

343 N.W.2d 261 (1984)

ERIE MINING COMPANY, Respondent-Petitioner, v. COMMISSIONER OF REVENUE, Petitioner-Respondent.

Supreme Court of Minnesota.

Rehearing Denied February 29, 1984.

Attorney(s) appearing for the Case

John W. Windhorst, Jr., Bruce J. Shnider, Dorsey & Whitney, Minneapolis, for respondent-petitioner.

Hubert H. Humphrey, III, Atty. Gen., Paul R. Kempainen, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for petitioner-respondent.

Laurence J. Klun, Ely, amicus curiae for Range Ass'n of Municipalities and Schools.

Heard, considered and decided by the court en banc.

TODD, Justice.

Taconite ore was originally taxed in Minnesota based on annual production. The tax on production is "in lieu" of other taxes, including property taxes that could be imposed on taconite producers. See Minn. Stat. § 298.25 (1982). In 1977 the Minnesota legislature amended Minn.Stat. § 298.24 to compute the "in lieu" tax in one of two ways. The tax is now the greater of the annual taconite production or the average of the last three years...

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