Legal Opinion
In Re Tax Appeal of ANR Pipeline Co.
Supreme Court of Kansas
Decided January 21, 1994No. 69,116PublishedCited by 13 opinions
1Opinion of the Court
The opinion of the court was delivered by
McFarland, J.:
The appellants herein, with one exception,
are open access common carriers that transport fuels in interstate commerce. The one exception, Mapco Fractionator, Inc., provides fractionating services to shippers of natural gas. Each is classified as a public utility for real and personal property tax purposes. Each was unsuccessful in its effort before the Director of Property Valuation (DPV) to have its property assessed on the same bases as is railroad property. Appeals were taken to the Board of Tax Appeals (BOTA), which upheld the…
2Cases cited13 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Wardair Canada Inc. v. Florida Department of RevenueSupreme Court of the United States · 1986
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Wheeler v. WeightmanSupreme Court of Kansas · 1915
- Northern Natural Gas Co. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1989
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- ANR Pipeline Co. v. LafaverCourt of Appeals for the Tenth Circuit · 1998
- State v. EnglesSupreme Court of Kansas · 2001
- In Re the Appeals of CIG Field Services Co.Supreme Court of Kansas · 2005
- Colorado Interstate Gas Co. v. BeshearsSupreme Court of Kansas · 2001
- In Re Tax Appeal of Colorado Interstate Gas Co.Supreme Court of Kansas · 2003
8 more not listed; retrieve them via the Exa API.