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NORTHERN NATURAL GAS CO. v. BENDER

No. 46,286

208 Kan. 135 (1971)

490 P.2d 399

NORTHERN NATURAL GAS COMPANY, a Corporation, Appellant, v. ALICE BENDER, County Treasurer of Clay County, Kansas; EFFIE WARD, County Clerk, ex officio County Assessor, and Clerk of the Board of County Commissioners, Clay County, Kansas; THE BOARD OF COUNTY COMMISSIONERS OF CLAY COUNTY, KANSAS; E.E. KRETZMEIER, PAUL FOX and F.W. BAUER, Members of the Board of County Commissioners of Clay County, Kansas; RONALD F. DWYER, State Director of the Property Valuation Department of the State of Kansas; THE STATE BOARD OF TAX APPEALS OF THE STATE OF KANSAS; THE STATE BOARD OF EQUALIZATION OF THE STATE OF KANSAS; and CHARLES B. JOSEPH, RALPH McCARTY, ROBERT C. GEER, EUGENE E. LEE and WILLIAM D. ANDERSON, JR., Members of the State Board of Tax Appeals and the State Board of Equalization of the State of Kansas, Appellees.

Supreme Court of Kansas.

Opinion filed November 6, 1971.

Attorney(s) appearing for the Case

Mark H. Adams, II, of Adams, Jones, Robinson and Manka, of Wichita, argued the cause, and Wm. S. Richardson, of the same firm, F. Vinson Roach and Frank J. Duffy, of Omaha, and Wayne W. Ryan, of Clay Center, were with him on the brief for the appellant.

Matthew J. Dowd, Assistant Attorney General, argued the cause, and Vern Miller, Attorney General, Clarence J. Malone, Chief Attorney for the Property Valuation Department, John Bingham, Attorney for Property Valuation Department, John Royston, Chief Attorney for the State Board of Tax Appeals, and Bruce Wingerd, County Attorney, were with him on the brief for the appellees.

John Berglund, of Clay Center, was on the brief amicus curiae.

The opinion of the court was delivered by

FONTRON, J.:

This is an action by Northern Natural Gas Company, (to whom we shall refer either as plaintiff or Northern), to recover taxes paid under protest to Clay County.

The plaintiff owns and operates an interstate system of pipelines and is subject to regulation by the Federal Power Commission. Some of its Kansas property is in Clay County. The defendants named in the caption are Clay County and State...

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