2007 Minnesota Statutes

273.33 EXPRESS, STAGE AND TRANSPORTATION COMPANIES; PIPE LINES.
    Subdivision 1. Listing and assessment in county. 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. Listing and assessment by commissioner. 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.
History: (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