SIMONETT, Justice.
These three cases (consolidated for trial) present a question on the classification of personal property of public utility companies for taxation purposes.
Petitioner Minnegasco, Inc., has filed petitions for review of the assessment of its property in Carver, Dakota, and Scott Counties for the years 1985 and 1986, claiming that within the commercial-industrial class to which its property is assigned, its personal property was unequally...
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