IN RE TAX EXEMPTION APPLICATION OF CENTRAL ILLINOIS PUBLIC SERVICES CO.

No. 89,432.

276 Kan. 612 (2003)

78 P.3d 419

In the Matter of the APPLICATION OF CENTRAL ILLINOIS PUBLIC SERVICES COMPANY, et al., for Exemption from Ad Valorem Taxation in Meade County, Kansas.

Supreme Court of Kansas.

Opinion filed October 31, 2003.


Attorney(s) appearing for the Case

Linda A. Terrill, of Neill, Terrill & Embree, of Overland Park, argued the cause, and Benjamin J. Neill, of the same firm, was on the brief for appellant.

S. Lucky DeFries, of Coffman, DeFries & Nothern, of Topeka, argued the cause, and Jeffrey A. Wietharn, of the same firm, was with him on the brief for appellee Village of Morton.

C. Michael Lennen, of Morris, Laing, Evans, Brock & Kennedy, of Wichita, argued the cause, and Richard D. Greene, of the same firm, was on the brief for appellees Central Illinois Public Service Company, Union Electric Company, and Missouri Gas Energy.

William E. Waters, of the Kansas Department of Revenue, argued the cause and was on the brief for appellee Kansas Department of Revenue.


The opinion of the court was delivered by

LUCKERT J.

Appellees, who are in the business of selling and distributing natural gas in states other than Kansas, own natural gas which is stored by a contractor in an underground facility in Meade County, Kansas. Appellees sought an exemption under Article 11, § 1 of the Kansas Constitution (2002 Supp.), which exempts merchants' and manufacturers' inventories from Kansas property tax. The State Board of Tax...

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