IN RE DIRECTOR OF PROPERTY VALUATION

No. 96,986.

161 P.3d 755 (2007)

In the Matter of The Appeal of the DIRECTOR OF PROPERTY VALUATION, from an Order of the Board of Tax Appeals Exempting Stored Natural Gas From Property Taxation.

Supreme Court of Kansas.

July 13, 2007.


Attorney(s) appearing for the Case

William E. Waters, of Property Valuation Division, Kansas Department of Revenue, argued the cause and was on the briefs for appellant.

C. Michael Lennen, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, argued the cause, and Robert W. Coykendall, of the same firm, was with him on the brief for appellees.


The opinion of the court was delivered by PER CURIAM.

This is a tax case involving the exemption of stored natural gas from ad valorem property taxation in Kansas.

The appellees, herein designated the "taxpayers," are 44 non-Kansas municipal utilities, non-Kansas natural gas marketing companies, and non-Kansas public utilities that have contracted for gas storage or deferred delivery with interstate natural gas pipeline companies.

The appellant is...

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