dissenting.
Because the cases are disposed of by the majority’s opinion in MAPCO Ammonia Pipeline v. State Bd. of Equal., ante p. 263, 494 N.W.2d 535 (1993) {MAPCO IT), I renew my dissent expressed in MAPCO II.
dissenting.
Because the cases are disposed of by the majority’s opinion in MAPCO Ammonia Pipeline v. State Bd. of Equal., ante p. 263, 494 N.W.2d 535 (1993) {MAPCO IT), I renew my dissent expressed in MAPCO II.