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MATTER OF MISSOURI GAS ENERGY

Case No. 114,405.

376 P.3d 923 (2016)

2016 OK CIV APP 44

In the MATTER OF the Assessment for Tax Year 2011 of Certain Personal Property Owned by MISSOURI GAS ENERGY, a Division of Southern Union Company: Missouri Gas Energy, a Division of Southern Union Company, Appellant, v. Grant County Assessor and Grant County Board of Equalization, Appellees.

Court of Civil Appeals of Oklahoma, Division No. 1, Division I.

Mandate Issued: June 27, 2016.

Attorney(s) appearing for the Case

William K. Elias , Karolina D. Roberts , Elias, Books, Brown & Nelson, P.C., Oklahoma City, Oklahoma, for Appellant,

Mart Tisdal , Tisdal & O'Hara, Clinton, Oklahoma, and Patrick O'Hara, Jr. , Tisdal & O'Hara, Edmond, Oklahoma, for Appellees.

¶ 1 The dispositive issue presented in this accelerated appeal under Supreme Court Rule 1.36(a)(1) is whether natural gas ("gas") in storage constitutes "goods, wares, and merchandise" for purposes of the Freeport Exemption, Okla. Const. art. X, § 6A; or, alternatively, whether the gas allocated to Appellant...

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