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UNITED POWER ASS'N v. C.I.R.

No. C5-91-1561.

483 N.W.2d 74 (1992)

UNITED POWER ASSOCIATION, Respondent, v. COMMISSIONER OF REVENUE, Relator. UNITED POWER ASSOCIATION, Petitioner, Respondent, v. STATE of Minnesota, County of Sherburne, Relators.

Supreme Court of Minnesota.

April 17, 1992.

Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., Jerilyn K. Aune, Sp. Asst. Atty. Gen., St. Paul, and Thomas D. Hayes, Sherburne County Atty., Kathleen A. Heaney, Asst. County Atty., Elk River, for relators.

Harold H. Sheff, Smith, Gendler, Shiell & Sheff, Minneapolis, and Michelle J. Ulrich, St. Paul, for respondent.

Heard, considered and decided by the court en banc.

OPINION

GARDEBRING, Justice.

This case presents two issues of statutory construction. The questions presented are (1) whether the tax exemption for pollution abatement property under Minn. Stat. § 272.02, subd. 1(9) extends to a storage building for refuse derived fuel (hereinafter RDF) and the enclosed conveyor system that transports the RDF from the storage building to the building where actual combustion occurs, and (2) whether Minn.Stat. §...

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