Minnesota Power & L. Co. v. Personal Prop. Tax, Etc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that electricity is a “manufactured, marketable product” under Minn.Stat. § 272.02(11)
• concluding that electricity is a “manufactured, marketable product” under Minn.Stat. § 272.02(11)
• holding electricity is a product
• holding electricity is a product
• electricity is “manufactured, marketable product” within meaning of property tax exemption for tools and machinery used in the manufacture of “marketable products”
• weight accorded agency interpretations where agency is charged with administering statute, especially if interpretation is longstanding

Source: CourtListener parenthetical corpus (CC0).