Panhandle Eastern Pipe Line Co. v. Dwyer

The opinion of the court was delivered by

Hatcher, C.:

This is an appeal from a judgment of the district court of Johnson County, Kansas upholding an order of the State Board of Tax Appeals which determined the state-wide 1969 ad *418valorem assessment of the appellant’s interstate natural gas pipeline property located in Kansas.

The primary issue presented for this court’s determination is whether the trial court erred in not finding that the order of the State Board of Tax Appeals (hereinafter referred to as the Board) was unreasonable, arbitrary or capricious in not granting the appellant relief…