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IN RE TRANSCANADA KEYSTONE PIPELINE, L.P.

No. 108,116.

301 P.3d 335 (2013)

In the Matter of the Application of TRANSCANADA KEYSTONE PIPELINE, L.P. for Exemption from Ad Valorem Taxation.

Court of Appeals of Kansas.

April 26, 2013.

Attorney(s) appearing for the Case

William E. Waters , of Division of Property Valuation, Kansas Department of Revenue, for appellant.

Richard V. Eckert , county counselor, for amicus curiae Kansas Association of Counties.

S. Lucky DeFries , of Coffman, DeFries & Nothern, A Professional Association, of Topeka, and, John R. Haug and Rachel H. Milazzo , pro hac vice, of SNR Denton U.S. LLP, of St. Louis, Missouri, for appellee.

Before PIERRON, P.J., BRUNS and POWELL, JJ.

BRUNS, J.

TransCanada Keystone Pipeline, L.P. (Keystone) applied for a tax exemption under K.S.A.2010 Supp. 79-227 for a portion of its pipeline known as the Cushing Extension. This portion of the pipeline transports Canadian crude oil through Kansas to a terminal located in Cushing, Oklahoma. Although it is undisputed that Kansas refineries have access to the Canadian crude oil by means of existing pipelines that connect to the Cushing terminal, the Director of Property...

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