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  5. 923 N.W.2d 17 (2019)
 

COM'R OF REVENUE v. ENBRIDGE ENERGY, LP

A18-0864.

923 N.W.2d 17 (2019)

COMMISSIONER OF REVENUE, Appellant, v. ENBRIDGE ENERGY, LP, Respondent.

Supreme Court of Minnesota.

February 13, 2019.

Attorney(s) appearing for the Case

Keith Ellison , Attorney General, Jennifer A. Kitchak , Assistant Attorney General, Saint Paul, Minnesota, for appellant.

Paul B. Kilgore , Eric S. Johnson , Fryberger, Buchanan, Smith & Frederick, P.A., Duluth, Minnesota, for respondent.

OPINION

This case requires that we decide whether the tax court must follow an administrative rule on how utilities, including pipelines, should be valued for tax purposes. We conclude that the rule, including its valuation formula, is binding on the tax court.

FACTS...

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