Legal Opinion
In Re the Appeal of Director of Property Valuation
Supreme Court of Kansas
Decided July 13, 2007No. 96,986PublishedCited by 6 opinions
1Opinion of the Court
The opinion of the court was delivered by
2Per curiam
This is a tax case involving the exemption of stored natural gas from ad valorem property taxation in Kansas.
The appellees, herein designated tire “taxpayers,” are 44 non-Kansas municipal utilities, non-Kansas natural gas marketing companies, and non-Kansas public utilities that have contracted for gas storage or deferred delivery with interstate natural gas pipeline companies.
The appellant is Mark S. Beck, the Director of the Property Valuation Division of the Kansas Department of Revenue, herein designated the “PVD,” who valued and assessed the…
3Cases cited19 opinions
- Kansas Public Employees Retirement System v. Reimer & Koger Associates, Inc.Supreme Court of Kansas · 1997
- State v. RobinsonSupreme Court of Kansas · 2006
- Director of Taxation v. Kansas Krude Oil Reclaiming Co.Supreme Court of Kansas · 1984
- State Ex Rel. Stephan v. Kansas Racing CommissionSupreme Court of Kansas · 1990
- Foster v. Kansas Department of RevenueSupreme Court of Kansas · 2006
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4Cited by6 opinions
- In Re the Assessment of Personal Property Taxes Against Missouri Gas EnergySupreme Court of Oklahoma · 2008
- In re the Appeals of Various Applicants from a Decision of the Division of Property ValuationSupreme Court of Kansas · 2013
- Rural Water Dist. No. 4 v. City of Eudora, Kan.District Court, D. Kansas · 2009
- Alliance Well Service, Inc. v. Pratt County, KansasCourt of Appeals of Kansas · 2022
- In Re the Assessment of Personal Property Taxes Against Missouri Gas EnergySupreme Court of Oklahoma · 2008
1 more not listed; retrieve them via the Exa API.