Lake Country Power Cooperative, Mille Lacs Energy Cooperative, Peoples Energy Cooperative, Relators v. Commissioner…

Summary

The court affirmed dismissal of the Cooperatives' nine property-tax appeals as untimely. It held that the statute provides separate appeal paths and deadlines: an appeal from a Commissioner's valuation order must be filed within 60 days, while an appeal from the resulting tax may be filed by April 30 of the year the tax becomes payable. Because the Cooperatives' notices challenged only the Commissioner's valuation orders and were filed more than 60 days later, dismissal was proper.