2003 Minnesota Statutes

     273.33 Express, stage and transportation companies; pipe 
  lines. 

    Subdivision 1.  The personal property of express, stage and 
 transportation companies, and of pipeline companies engaged in 
 the business of transporting natural gas, gasoline, crude oil, 
 or other petroleum products except as otherwise provided by law, 
 shall be listed and assessed in the county, town or district 
 where the same is usually kept. 

    Subd. 2.  The personal property, consisting of the pipeline 
 system of mains, pipes, and equipment attached thereto, of 
 pipeline companies and others engaged in the operations or 
 business of transporting natural gas, gasoline, crude oil, or 
 other petroleum products by pipelines, shall be listed with and 
 assessed by the commissioner of revenue.  This subdivision shall 
 not apply to the assessment of the products transported through 
 the pipelines nor to the lines of local commercial gas companies 
 engaged primarily in the business of distributing gas to 
 consumers at retail nor to pipelines used by the owner thereof 
 to supply natural gas or other petroleum products exclusively 
 for such owner's own consumption and not for resale to others.  
 If more than 85 percent of the natural gas or other petroleum 
 products actually transported over the pipeline is used for the 
 owner's own consumption and not for resale to others, then this 
 subdivision shall not apply; provided, however, that in that 
 event, the pipeline shall be assessed in proportion to the 
 percentage of gas actually transported over such pipeline that 
 is not used for the owner's own consumption.  On or before June 
 30, the commissioner shall certify to the auditor of each 
 county, the amount of such personal property assessment against 
 each company in each district in which such property is located. 

    HIST: (2009) RL s 826; 1943 c 604 s 1; 1949 c 547 s 1; 1973 c 
 582 s 3; 1985 c 300 s 10,11; 1987 c 268 art 7 s 35; 1Sp1989 c 1 
 art 9 s 26; 1993 c 375 art 5 s 29