COLORADO INTERSTATE GAS v. BD. OF MORTON CTY. COMM'RS

Nos. 64,669, 64,701

247 Kan. 654 (1990)

802 P.2d 584

COLORADO INTERSTATE GAS COMPANY and NORTHERN NATURAL GAS COMPANY, a division of Enron Corp., Petitioners-Appellants, v. THE BOARD OF COUNTY COMMISSIONERS OF MORTON COUNTY, KANSAS, and THE BOARD OF COUNTY COMMISSIONERS OF PRATT COUNTY, KANSAS, Appellees. IN THE MATTER OF THE APPEAL OF THE BOARD OF COUNTY COMMISSIONERS OF MEADE COUNTY, KANSAS, FROM A CERTIFICATION OF ASSESSED VALUATION BY THE DIRECTOR OF PROPERTY VALUATION.

Supreme Court of Kansas.

Opinion filed December 7, 1990.


Attorney(s) appearing for the Case

Richard D. Greene, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, argued the cause, and Mark A. Ohlsen, of the same firm, Karen Pauley, of Colorado Interstate Gas Company, of Colorado Springs, Colorado, and E. Chris Kaitson, of Enron Interstate Pipelines, of Houston, Texas, were with him on the briefs for petitioners/appellants.

Bruce F. Landeck and Janice S. Martin, of Bennett, Lytle, Wetzler, Winn & Martin, of Prairie Village, argued the cause and were on the briefs for intervenor/appellant Panhandle Eastern Pipe Line Company.

Benjamin James Neill, of Perry and Hamill, of Overland Park, argued the cause, and Linda Ann Terrill and Catherine Moir Walberg, of the same firm, and Darrel E. Johnson, Morton County Counselor, were with him on the brief for appellees Boards of County Commissioners of Meade, Morton, and Pratt Counties.


The opinion of the court was delivered by

McFARLAND, J.:

In this consolidated appeal, appellants Colorado Interstate Gas Company, Northern Natural Gas Company, and Panhandle Eastern Pipe Line Company appeal from the decision of the State Board of Tax Appeals (BOTA) reversing the determination of the Director of Property Valuation (PVD) that stored natural gas belonging to appellants constituted merchants' and manufacturers' inventory and was thus exempt from...

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