MISS. STATE TAX COM'N v. ANR PIPELINE COMPANY

No. 2000-CA-00366-SCT.

806 So.2d 1081 (2001)

MISSISSIPPI STATE TAX COMMISSION v. ANR PIPELINE COMPANY.

Supreme Court of Mississippi.

Rehearing Denied February 14, 2002.


Attorney(s) appearing for the Case

Bobby R. Long, Gary W. Stringer, Jackson, Attorneys for Appellant.

Jerome C. Hafter, Jenny M. Virden, Greenville, Attorneys for Appellee.

Before PITTMAN, C.J., DIAZ and EASLEY, JJ.


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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