BOARD OF MEADE CTY. v. ST. DIR., PROP. VALUATION

No. 68,321

18 Kan. App. 2d 719 (1993)

861 P.2d 1348

BOARD OF COUNTY COMMISSIONERS OF MEADE COUNTY and BOARD OF COUNTY COMMISSIONERS OF MORTON COUNTY, Petitioners/Appellants, v. DIRECTOR OF PROPERTY VALUATION, STATE OF KANSAS, Respondent/Appellee, and PANHANDLE EASTERN PIPE LINE COMPANY, Intervenor/Appellee.

Court of Appeals of Kansas.

Opinion filed May 14, 1993.


Attorney(s) appearing for the Case

Thomas H. Bornholdt and Benjamin J. Neill, of Neill, Bornholdt & Terrill, of Overland Park, for appellants.

William E. Waters, of Kansas Department of Revenue, of Topeka, for appellee Director of Property Valuation.

Bruce F. Landeck, of Bennett, Lytle, Wetzler, Winn & Martin, of Prairie Village, for appellee Panhandle Eastern Pipe Line Company.

Richard D. Greene and Robert W. Coykendall, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, and Karen Pauley and Virginia Amend, of ANR Pipeline Company, of Colorado Springs, for amicus curiae Colorado Interstate Gas Company.

Before BRAZIL, P.J., GERNON, J., and DAVID PRAGER, Chief Justice Retired, assigned.


Petition for review denied 253 Kan. 856 (1993).

BRAZIL, J.:

The Meade County Board of County Commissioners and the Morton County Board of County Commissioners (Counties) appeal a Board of Tax Appeals (BOTA) order dismissing their appeal in favor of the Director of Property Valuation (Director) and Panhandle Eastern Pipe Line Company (Panhandle Eastern). The Counties appealed a Division of Property Valuation (Division) assessment valuing certain public utility...

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