Midwest Gas Users' Ass'n v. State Corp. Commission

Marquardt, J.:

Midwest Gas Users’ Association (MGUA) appeals the order of the Kansas Corporation Commission (KCC) to *62distribute refunds of unlawfully collected ad valorem taxes to low-income residential customers. We affirm.

This court previously found that the KCC did not err when it ordered that distribution of the ad valorem tax refunds should be distributed to low-income individuals. See Farmland Industries, Inc. v. Kansas Corporation Comm’n, 29 Kan. App. 2d 1031, 40 P.3d 313 (2001) (opinion written to include Kansas Industrial Consumers v. Kansas Corporation Comm’n, No. 87,500). MGUA is…