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

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

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 & 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...