Mississippi State Tax Commission v. ANR Pipeline Co.

DIAZ, J.,

for the court.

¶ 1. ANR Pipeline Company (ANR) provides natural gas transportation services, storage, and balancing services to customers in interstate commerce, a portion of which is in Mississippi. Mississippi defines ANR as a public service corporation and requires it to be assessed by the Mississippi State Tax Commission (the commission).

¶ 2. On July 6, 1994, the commission issued a tentative 1994 ad valorem tax assessment of $10.6 million against ANR. ANR filed an objection, and a hearing was held. On November 9, 1994, the commission affirmed the tax assessment. On December 27,…