Legal Opinion
In Re Tax Exemption Application of Central Illinois Public Services Co.
Supreme Court of Kansas
Decided October 31, 2003No. 89,432PublishedCited by 27 opinions
1Opinion of the Court
The opinion of the court was delivered by
Luckert ].,
Appellees, who are in the business of selling and distributing natural gas in states other than Kansas, own natural gas which is stored by a contractor in an underground facility in Meade County, Kansas. Appellees sought an exemption under Article 11, § 1 of the Kansas Constitution (2002 Supp.), which exempts merchants’ and manufacturers’ inventories from Kansas property tax. The State Board of Tax Appeals (BOTA) granted the exemption, ruling that the appellees’ natural gas inventory stored in Kansas was merchants’ inventory and that the…
2Cases cited15 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Martindale v. TennySupreme Court of Kansas · 1992
- Leiker Ex Rel. Leiker v. GaffordSupreme Court of Kansas · 1989
- Roberts & Schaefer Co. v. EmmersonSupreme Court of the United States · 1926
- Hunt v. EddySupreme Court of Kansas · 1939
10 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- In Re the Appeal of Sprint Communications Co., L.P.Supreme Court of Kansas · 2004
- In re the Appeals of Various Applicants from a Decision of the Division of Property ValuationSupreme Court of Kansas · 2013
- 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
- In Re the Appeal of Director of Property ValuationSupreme Court of Kansas · 2007
22 more not listed; retrieve them via the Exa API.