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COM'R OF REVENUE v. CENTERPOINT ENERGY

A22-1069.

991 N.W.2d 625 (2023)

COMMISSIONER OF REVENUE, Appellant, v. CENTERPOINT ENERGY RESOURCES CORP., dba CenterPoint Energy Minnesota Gas, aka CenterPoint Energy Minnegasco, Respondent.

Supreme Court of Minnesota.

Filed: June 14, 2023.

Attorney(s) appearing for the Case

Keith Ellison , Attorney General, Kristine K. Nogosek , Jennifer A. Kitchak , Assistant Attorneys General, Saint Paul, Minnesota, for relator.

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

OPINION

In a proceeding before the Minnesota Tax Court, Minnesota CenterPoint Energy Resources Corp., dba CenterPoint Energy Minnesota Gas, aka CenterPoint Energy Minnegasco (Minnegasco) challenged the Commissioner of Revenue's valuations of its natural gas distribution pipeline system for January 2, 2018, and January...

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