Minnesota Statutes

Minn. Stat. § 273.33 (2026)

Express, Stage And Transportation Companies; Pipelines

✓ current as of May 2026

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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 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 products by pipelines, shall be listed with and assessed by the commissioner of revenue and the values provided to the city or county assessor by order. 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 products to consumers at retail nor to pipelines used by the owner thereof to supply products exclusively for such owner's own consumption and not for resale to others. If more than 85 percent of the 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 products actually transported over such pipeline that is not used for the owner's own consumption. On or before August 1, 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. If the commissioner determines that the amount of personal property assessment certified on or before August 1 is in error, the commissioner may issue a corrected certification on or before October 1. The commissioner may correct errors that are merely clerical in nature until December 31.

Notes of Decisions

Cited in 3 cases, 1989–2019 · leading case: Minnesota Energy Resources Corp., Relator v. Comm'r of Revenue, Comm'r of Revenue, Relator v. Minnesota Energy Resources Corp., A15-422, 886 N.W.2d 786 (Minn. 2016).

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Minnesota Energy Resources Corp., Relator v. Comm'r of Revenue, Comm'r of Revenue, Relator v. Minnesota Energy Resources Corp., A15-422, 886 N.W.2d 786 (Minn. 2016). · cites it 8× “As a regulated utility, MERC’s pipeline distribution system is taxable personal property under Minn.Stat. § 273.33 (2014). MERC’s pipeline distribution system stretches south from Canada across several states, including Minnesota.”

Minnegasco, Inc. v. Cnty. of Carver, 447 N.W.2d 878 (Minn. 1989). · cites it 5× “Minn.Stat. § 273.33, subd. 2 (1988). Though some of the distribution facilities and structures are affixed to real estate, they nevertheless, for general property tax purposes, are called personal property.”

Comm'r of Revenue v. Enbridge Energy, LP, 923 N.W.2d 17 (Minn. 2019). · cites it 4× “" Minn. Stat. § 273.33 , subd. 2 (2018). The Commissioner then must provide this list and assessment to the various taxing jurisdictions in which the property "is usually kept"-that is, through which the pipeline runs.”

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