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IN RE APPEALS OF VARIOUS APPLICANTS

No. 105,785.

313 P.3d 789 (2013)

In the Matter of the APPEALS OF VARIOUS APPLICANTS FROM A DECISION OF the DIVISION OF PROPERTY VALUATION OF the STATE of Kansas FOR TAX YEAR 2009 PURSUANT TO K.S.A. 74-2438. and In the Matter of the Application of Various Applicants for Exemption from Property Taxation in the State of Kansas.

Supreme Court of Kansas.

December 6, 2013.

Attorney(s) appearing for the Case

Robert W. Coykendall , of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, argued the cause, and Will B. Wohlford , of the same firm, was with him on the briefs for appellants.

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

The opinion of the court was delivered by BILES, J.:

This is a consolidated tax appeal disputing whether natural gas stored in facilities located in Kansas under contract with interstate companies is subject to ad valorem taxation. The Kansas Constitution, Article 11, § 1 (2012 Supp.) exempts merchants' inventory from such taxation, but that exemption does not include tangible personal property owned by a public utility. The taxpayers claim they are entitled...

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