Mobil Pipeline Co. v. Rohmiller

Opinion of the court was delivered by

Schroeder, J.:

This is an appeal by the Director of Property Valuation in an ad valorem tax case from a judgment of the District Court of Lyon County, Kansas, reversing orders of the State Board of Tax Appeals determining the state-wide 1970 ad valorem assessment of Mobil Pipeline Company’s tangible property, consisting of its products line and its crude line located in Kansas, and determining the assessed valuations of such property.

The underlying question on appeal concerns the validity of the orders of die State Board of Tax Appeals determining the…