ANR PIPELINE COMPANY and Colorado Interstate Gas Company, Plaintiffs-Appellees,
v.
John D. LAFAVER, Secretary of the Kansas Department of Revenue, in his official capacity; Kansas Department of Revenue; Mark S. Beck, Director of the Division of Property Valuation of the Kansas Department of Revenue, in his official capacity; Division of Property Valuation of the Kansas Department of Revenue; and their respective predecessors and successors in office, Defendants-Cross-claim defendants-Appellants,
and
Brown County Board of County Commissioners; Judy Grathwohl, Brown County Treasurer; Clark County Board of County Commissioners; Coleen Z. Brown, Clark County Treasurer; Comanche County Board of County Commissioners; Velma Basnett, Comanche County Treasurer; Dickinson County Board of County Commissioners; Louise Habacker, Dickinson County Treasurer; Edwards County Board of County Commissioners; Mary I. Carlson, Edwards County Treasurer; Finney County Board of County Commissioners;Raylene Nelson, Finney County Treasurer; Ford County Board of County Commissioners; Dorothy Hunter, Ford County Treasurer; Geary County Board of County Commissioners; Kathy Tremont, Geary County Treasurer; Grant County Board of County Commissioners; Rita Gee, Grant County Treasurer; Greeley County Board of County Commissioners; Mary D. Gentry, Greeley County Treasurer; Hamilton County Board of County Commissioners; Chris Squire, Hamilton County Treasurer; Haskell County Board of County Commissioners; Nancy Weeks, Haskell County Treasurer; Jackson County Board of County Commissioners; Marilyn K. Brown, Jackson County Treasurer; Kearney County Board of County Commissioners; Holly Lashmet, Kearney County Treasurer; Kiowa County Board of County Commissioners; Elsie Haraldson, Kiowa County Treasurer; McPherson County Board of County Commissioners; Brenda Becker, McPherson County Treasurer; Meade County Board of County Commissioners; Wynema Dye, Meade County Treasurer; Morton County Board of County Commissioners; Lois Hall, Morton County Treasurer; Nemaha County Board of County Commissioners; Rose M. Wilhelm, Nemaha County Treasurer; Pottawatomie County Board of County Commissioners; Linda Horgan, Pottawatomie County Treasurer; Pratt County Board of County Commissioners; Donna Shelite, Pratt County Treasurer; Reno County Board of County Commissioners; Larry R. Tucker, Reno County Treasurer; Rice County Board of County Commissioners; Lila Blackburn, Rice County Treasurer; Riley County Board of County Commissioners; R. Eileen King, Riley County Treasurer; Saline County Board of County Commissioners; Keith Lilly, Saline County Treasurer; Seward County Board of County Commissioners; Joe Neese, Seward County Treasurer; Stafford County Board of County Commissioners; Lynda L. McAllister, Stafford County Treasurer; Stanton County Board of County Commissioners; Phyllis Kistler, Stanton County Treasurer; Stevens County Board of County Commissioners; Belva Hickey, Stevens County Treasurer; Wabaunsee County Board of Commissioners; Ella Mae Kraus, Wabaunsee County Treasurer; and all their respective predecessors and successors in office, Defendants-Cross-Claim plaintiffs.
