ANR Pipeline Co., Colonial Pipeline Co., Columbia Gulf Transmission Co. v. TN Board of Equalization

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE February 20, 2002 Session ANR PIPELINE CO., COLONIAL PIPELINE CO., COLUMBIA GULF TRANSMISSION CO., ET AL. v. TN BOARD OF EQUALIZATION Direct Appeal from the Tennessee State Board of Equalization No. M2001-01098-COA-R12-CV No. M2001-01117-COA-R12-CV - Filed December 19, 2002 No. M2001-01119-COA-R12-CV Pipelines for the transport of petroleum products were installed sub-surface by various companies which acquired easements over affected freeholds. These pipelines were assessed as real estate for purposes of taxation. Petitions for Review were…