CenterPoint Energy Resources Corp. v. Commissioner of Revenue, 9125-R

• Decision Date: 06 May 2021
• Docket Number: 9125-R
• Parties: CenterPoint Energy Resources Corp., dba CenterPoint Energy Minnesota Gas, aka CenterPoint Energy Minnegasco, Appellant-Petitioner, v. Commissioner of Revenue, Appellee-Respondent.
• Court: Tax Court of Minnesota

CenterPoint Energy Resources Corp., dba CenterPoint Energy Minnesota Gas, aka CenterPoint Energy Minnegasco, Appellant-Petitioner, v. Commissioner of Revenue, Appellee-Respondent.

No. 9125-R

Tax Court of Minnesota, Regular Division, Ramsey County

May 6, 2021

ORDER GRANTING MINNEGASCO'S MOTION FOR COSTS AND DISBURSEMENTS

This matter came before the Honorable Bradford S. Delapena, Judge of the Minnesota Tax Court, on appellant-petitioner's motion for costs and disbursements.

Paul B Kilgore and Eric S. Johnson, Fryberger, Buchanan, Smith &amp Frederick, P.A., represent appellant-petitioner CenterPoint Energy Resources Corp., dba CenterPoint Energy Minnesota Gas aka CenterPoint Energy Minnegasco ("Minnegasco").

Kristine K. Nogosek and Jennifer A. Kitchak, Assistant Minnesota Attorneys General, represent appellee-respondent Commissioner of Revenue.

The court, upon all the files, records, and proceedings herein now makes the following:

ORDER

Minnegasco's motion for costs and disbursements is granted in the amount of $9, 235.33.

IT IS SO ORDERED.

MEMORANDUM

Bradford S. Delapena, Judge

I. Background

This valuation case concerns the market value of Minnegasco's Minnesota natural gas distribution pipeline as of January 2, 2017. On July 15, 2020, we filed findings of fact, conclusions of law, and order concluding that the Commissioner's "estimated unit value of the subject property overstate[d] its actual unit value as of the assessment date." CenterPoint Energy Res. Corp. v. Comm'r of Revenue, No. 9125-R, 2020 WL 4045620, at *1 (Minn. T.C. July 15, 2020). We subsequently filed a final apportionable market value and order for judgment decreasing the assessed value of the subject from $860, 491, 500 to $667, 402, 700 as of January 2, 2017. CenterPoint Energy Res. Corp. v. Comm'r of Revenue, No. 9125-R, 2020 WL 7485163, at *1 (Minn. T.C. Dec. 15, 2020).

On February 8, 2021, Minnegasco filed and served a properly supported motion for costs and disbursements requesting the following:^[1]

Minn. Stat. § 549.02 statutory fees

$200.00

Expert witness testimony fees (Tegarden)

$862.50

Expert witness testimony fees (H. Heaton)

$320.83

Trial court reporter and transcript fees

$4, 055.60

Deposition trial witness transcript fees (Pomykacz)

$558.50

Deposition trial witness transcript fees (J. Heaton)

$349.30

Deposition trial witness transcript fees (Tegarden)

$899.40

Deposition trial witness transcript fees (H. Heaton)

$619.35

Deposition trial witness transcript fees (Nesvig)

$497.30

Deposition trial witness transcript fees (Niederloh)

$254.75

Pretrial court reporter and transcript fees

$251.80

Filing fee

$287.00

Service fee

$79.00

Total

$9, 235.33

Because the Commissioner does not contest Minnegasco's motion, ^[2] we grant it as unopposed. Minn. R. 8610.0150 (2019) ("Failure to respond within the ten-day period waives the other party's right to contest awarding costs."); see Minn. R. 8610.0070, subp. 8 (2019) ("If responsive papers are not properly served and filed in a nondispositive motion, the tax court may consider the motion unopposed and may grant the relief requested without a hearing."). Based on Minnegasco's submission, we also grant its motion on the merits.

II. Governing Law

The Legislature has provided for the taxation of costs and disbursements in tax court appeals: "Upon the determination of any appeal … before the Tax Court …, the costs and disbursements shall be taxed and allowed in favor of the prevailing party and against the losing party as in civil actions …." Minn. Stat. § 271.19 (2020). The procedural requirements for a costs and disbursements motion are specified by tax court rule. See Minn. R. 8610.0150.

"Reimbursement to the prevailing party is allowed for statutory costs, filing fees, court reporter fees, and fees related to time an expert witness spends testifying at trial." Nolan v. Cnty. of Scott, Nos. 70-CV-10-4233 & 70-CV-10-4240, 2012 WL 2513673, at *1 (Minn. T.C. June 27, 2012); see also Macy's Retail Holdings, Inc. v. Cnty. of Hennepin, Nos. 27-CV-15-6881 & 27-CV-16-4588, 2020 WL 3476882, at *4 (Minn. T.C. June 12, 2020) ("Under the plain meaning of [Minn. Stat. § 271.07 (2020)], the cost of the trial transcript, in addition to the court reporter's appearance fee, is recoverable."). We also have discretion to award "deposition-related costs so long as the depositions in question were reasonable and not cumulative," Macy's, 2020 WL 3476882, at *4, along with costs for miscellaneous items, such as photocopying, Beck v. Cnty. of Todd, No. 77-CV-10-465, 2014 WL 108572, at *1 (Minn. T.C. Jan. 10, 2014).

III. Analysis

Because we reduced the unit value and apportionable market value of the subject property, Minnegasco is the prevailing party and is entitled to an award of costs and disbursements. As Minnegasco's request is proper, well supported, and unopposed, we grant that request in its entirety, in the amount of $9, 235.33.

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Notes:

^[1] Minnegasco's Notice Mot. &amp Mot. Costs & Disbursements 1-2 (Feb. 8, 2021) Minnegasco's Mem. Costs 2-5 (Feb. 8, 2021); Aff. Paul B Kilgore ¶¶ 2-3, Exs. A-L (Feb. 8, 2021). Minnegasco's memorandum reported total costs of $9, 035.33, but this amount omitted its $200 statutory fee request. Compare Minnegasco's Mem. Costs 5; Kilgore Aff. ¶ 4, with Kilgore Aff. Exs....