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ENBRIDGE ENERGY v. COMMISSIONER OF REVENUE

A19-1875.

945 N.W.2d 859 (2020)

ENBRIDGE ENERGY, LIMITED PARTNERSHIP, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Filed: July 8, 2020.

Attorney(s) appearing for the Case

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

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

Andrew M. Carlson , Claire V.J. Joseph , Brandon L. Blakely , Taft Stettinius & Hollister LLP, Minneapolis, Minnesota; and

Darla S. Zink , Northern Natural Gas Company, Omaha, Nebraska, for amicus curiae Northern Natural Gas Company.

Considered and decided by the court without oral argument.

OPINION

This case concerns the valuation of a pipeline system for tax years 2015 and 2016. The tax court increased the assessed unit value of the pipeline system for both years. The taxpayer appeals from the tax court's market value determination, asserting that the tax court erred in its treatment of construction work...

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