Colonial Pipeline Co. v. State Department of Assessments and Taxation

HARRELL, Judge.

Colonial Pipeline Company (“Colonial”), Appellant, headquartered in Atlanta, Georgia, is engaged in the underground transport of refined petroleum between Pasadena, Texas, and Linden, New Jersey, and points in between. Part of its transportation and storage system, constructed in 1962, traverses Maryland. In its 1998 Maryland public utility property tax return, for the first time, Colonial challenged the classification as real property, 1 made by the Maryland State Depart ment of Assessments and Taxation (“SDAT”), Appellee, 2 of its operating property, 3 including its pipeline…