Clarks Telephone Co. v. State Board of Equalization & Assessment

Shanahan, J.,

concurring in part, and in part dissenting.

For the reasons expressed in my concurrence and dissent filed in MAPCO Ammonia Pipeline v. State Bd. of Equal, ante p. 565, 471 N.W.2d 734 (1991), I also concur in part and dissent in part concerning the majority’s opinion filed in this appeal.