IN RE TAX APPEAL OF ANR PIPELINE CO.

No. 89,578.

276 Kan. 702 (2003)

79 P.3d 751

In the Matter of the Appeal of ANR PIPELINE COMPANY from a Decision of the Director of Property Valuation of the State of Kansas.

Supreme Court of Kansas.

Opinion filed November 7, 2003.


Attorney(s) appearing for the Case

Richard D. Greene, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, argued the cause, and Karen L. Pauley, of EI Paso Corporation, of Houston, Texas, was with him on the briefs for appellant.

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


The opinion of the court was delivered by

DAVIS, J.:

ANR Pipeline Company (ANR) appeals from a Board of Tax Appeals' (BOTA) decision regarding the value of its interstate company or its unit value for the years 1994 and 1995. ANR claims its unit value was overvalued because (1) sufficient consideration was not given to the Federal Energy Regulatory Commission (FERC) Order 636 in forecasting ANR's future income, (2...

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