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  5. 916 N.W.2d 863 (2018)
 

LAKE COUNTRY POWER v. COMMISSIONER OF REV.

A17-1478 A17-1479 A17-1481.

916 N.W.2d 863 (2018)

LAKE COUNTRY POWER COOPERATIVE, Mille Lacs Energy Cooperative, Peoples Energy Cooperative, Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Rehearing Denied September 26, 2018.

Attorney(s) appearing for the Case

Jeffery J. McNaught , The Law Offices of Jeffery J. McNaught, LLC, Minneapolis, Minnesota; and Ann E. Kennedy , Ann E. Kennedy Law PLLC, Saint Paul, Minnesota, for relators.

Lori Swanson , Attorney General, Kristine K. Nogosek , Assistant Attorney General, Saint Paul, Minnesota, for respondent.

OPINION

Relators Lake Country Power Cooperative, Mille Lacs Energy Cooperative, and Peoples Energy Cooperative (collectively, "the Cooperatives") each separately appealed the valuation orders of the Commissioner of Revenue ("the Commissioner") for the 2014, 2015, and 2016 tax years. The tax court dismissed the appeals...

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