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BARTON ENTERPRISES, INC. v. COUNTY OF RAMSEY

No. CX-86-228.

390 N.W.2d 776 (1986)

BARTON ENTERPRISES, INC., Relator, v. COUNTY OF RAMSEY, Respondent.

Supreme Court of Minnesota.

August 8, 1986.

Attorney(s) appearing for the Case

James W. Littlefield, Minneapolis, for relator.

Tom Foley, David Fortney, St. Paul, for respondent.

Considered and decided by the court en banc.

COYNE, Justice.

By writ of certiorari Barton Enterprises, 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...

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