Colorado Interstate Gas Co. v. Beshears

Green, J.:

This is a consolidated appeal. ANR Pipeline Company (ANR) and Colorado Interstate Gas Company (CIG) (collectively referred to as appellants or pipelines) appeal the decisions of the Board of Tax Appeals (BOTA) and the district court. Both BOTA and the district court have dismissed appellants’ claim because of a lack of jurisdiction. The pipelines argue the denial of a review of their claims is a denial of their due process rights.

In order to properly understand the jurisdictional issues presented in this case, a brief overview of the appellants’ underlying claim is necessary.…