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MIDWEST GAS USERS' ASS'N v. KANSAS CORPORATION COMM'N

No. 87,861.

30 Kan. App.2d 61 (2002)

40 P.3d 313

MIDWEST GAS USERS' ASSOCIATION, Appellants, v. THE STATE CORPORATION COMMISSION OF THE STATE OF KANSAS, Appellee.

Court of Appeals of Kansas.

Opinion filed January 11, 2002.

Attorney(s) appearing for the Case

C. Edward Peterson and Stuart W. Conrad, of Finnegan, Conrad & Peterson, LC., of Kansas City, Missouri, for appellant.

John McNish, advisory counsel, Paula Lentz, assistant general counsel, and Susan B. Cunningham, general counsel, for appellee.

Niki Christopher, for intervenor Citizens' Utility Ratepayer Board.

James G. Flaherty and Daniel D. Covington, of Anderson, Byrd, Richeson, Flaherty & Henrichs, of Ottawa, for intervenor UtiliCorp United Inc., d/b/a Peoples Natural Gas Company and Kansas Public Service Company, and Greeley Gas Company, a division of Atmos Energy Corporation.

John P. DeCoursey and Larry M. Cowger, of Overland Park, for intervenor Kansas Gas Service Company, a division of ONEOK, Inc.

Before MARQUARDT, P.J., ELLIOTT and BEIER, JJ.

MARQUARDT, J.:

Midwest Gas Users' Association (MGUA) appeals the order of the Kansas Corporation Commission (KCC) to distribute refunds of unlawfully collected ad valorem taxes to low-income residential customers. We affirm.

This court previously found that the KCC did not err when it ordered that distribution of the ad valorem tax refunds should be distributed to low-income individuals. See Farmland Industries...

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