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OZARK GAS PIPELINE CORP. v. APSC

No. 99-915.

29 S.W.3d 730 (2000)

342 Ark. 591

OZARK GAS PIPELINE CORPORATION v. ARKANSAS PUBLIC SERVICE COMMISSION.

Supreme Court of Arkansas.

November 9, 2000.

Attorney(s) appearing for the Case

Wright, Lindsey & Jennings LLP, by: N.M. Norton, Little Rock, for appellant.

Lee McCulloch, Little Rock, for appellee.

ROBERT L. BROWN, Justice.

This case involves the assessment of the ad valorem property tax by the Tax Division of the appellee Arkansas Public Service Commission (APSC) in 1995 and 1996, and specifically raises the question of whether $20.8 million in exit fees should have been taxed. The property assessed was a natural gas pipeline owned by appellant Ozark Gas Pipeline Corporation which extends from Pittsburg County, Oklahoma, to White County, Arkansas. The...

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