Northern Natural Gas Co. v. Dwyer

The opinion of the court was delivered by

Schroeder, J.:

This is an appeal in an ad valorem tax case from an order of the district court of Pawnee County, Kansas, upholding an order of the State Board of Tax Appeals determining the statewide 1969 ad valorem assessment of the appellant’s interstate natural gas pipeline operating property located in Kansas.

The underlying question on appeal is whether the assessment of the appellant’s operating property in Kansas should be invalidated on the ground that the order of the Board of Tax Appeals is unreasonable, arbitrary or capricious.

The interstate…