COLONIAL PIPELINE CO. v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION

No. 110, Sept. Term, 2001.

806 A.2d 648 (2002)

371 Md. 16

COLONIAL PIPELINE COMPANY v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION.

Court of Appeals of Maryland.

September 9, 2002.


Attorney(s) appearing for the Case

Ronald Quigley (Davis, Matthews & Quigley, P.C., Atlanta, GA; Paul M. Monsees of Foley & Lardner, Washington, DC, all on brief), for appellant.

David M. Lyon, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen. of Maryland, and William K. Hammond, Asst. Atty. Gen., on brief), Baltimore, for appellee.

Argued before BELL, C.J., ELDRIDGE, RAKER, WILNER, CATHELL, HARRELL and LAWRENCE F. RODOWSKY (retired, specially assigned), JJ.


HARRELL, Judge.

Colonial Pipeline Company ("Colonial"), Appellant, headquartered in Atlanta, Georgia, is engaged in the underground transport of refined petroleum between Pasadena, Texas, and Linden, New Jersey, and points in between. Part of its transportation and storage system, constructed in 1962, traverses Maryland. In its 1998 Maryland public utility property tax return, for the first time, Colonial challenged the classification...

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