Legal Opinion
In Re Tax Appeal of Colorado Interstate Gas Co.
Supreme Court of Kansas
Decided November 7, 2003No. 89,494PublishedCited by 15 opinions
1Opinion of the Court
The opinion of the court was delivered by
Davis, J.:
This matter comes before this court for the second time following the Board of Tax Appeals’ (BOTA) valuation of Colorado Interstate Gas Company’s (CIG) property in Kansas for ad valorem taxation purposes. In the first appeal, In re Tax Appeal of Colorado Interstate Gas Co., 270 Kan. 303, 14 P.3d 1099 (2000), this court reversed the BOTA final decision primarily based upon BOTA’s application of an erroneous standard of review. Upon remand, the matter was again submitted to BOTA upon the existing record.
CIG appeals, claiming that BOTA ignored…
2Cases cited24 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Fitzgerald v. Racing Assn. of Central IowaSupreme Court of the United States · 2003
19 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- In Re the Appeals of CIG Field Services Co.Supreme Court of Kansas · 2005
- In Re the Appeal of Sprint Communications Co., L.P.Supreme Court of Kansas · 2004
- In Re the Equalization Proceeding of the Amoco Production Co.Court of Appeals of Kansas · 2004
- In Re Tax Appeal of Western Resources, Inc.Supreme Court of Kansas · 2006
- In Re the Appeal of Graceland College CenterCourt of Appeals of Kansas · 2008
10 more not listed; retrieve them via the Exa API.