DIAZ, J., for the court.
¶ 1. ANR Pipeline Company (ANR) provides natural gas transportation services, storage, and balancing services to customers in interstate commerce, a portion of which is in Mississippi. Mississippi defines ANR as a public service corporation and requires it to be assessed by the Mississippi State Tax Commission (the commission).
¶ 2. On July 6, 1994, the commission issued a tentative 1994 ad valorem tax assessment of $10.6...
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