[DOWNLOAD] "In re Tax Appeal of Anr Pipeline Co." by Supreme Court of Kansas # Book PDF Kindle ePub Free
eBook details
- Title: In re Tax Appeal of Anr Pipeline Co.
- Author : Supreme Court of Kansas
- Release Date : January 21, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
The opinion of the court was delivered by The appellants herein, with one exception, are open access
common carriers that transport fuels in interstate commerce. The
one exception, Mapco Fractionator, Inc., provides fractionating
services to shippers of natural gas. Each is classified as a
public utility for real and personal property tax purposes. Each
was unsuccessful in its effort before the Director of Property
Valuation (DPV) to have its property assessed on the same bases
as is railroad property. Appeals were taken to the Board of Tax
Appeals (BOTA), which upheld the decisions of the DPV. The
appellants appeal from said BOTA order. The appellants contend
the BOTA order is in violation of the uniform and equal
requirement of art. 11, ร§ 1 of the Kansas Constitution, the Equal
Protection Clauses of the Kansas and United States Constitutions,
and the Commerce Clause of the United States Constitution. The appeals were presented to BOTA on stipulated facts. Here,
as there, only questions of law are presented for determination.
The circumstances giving rise to the controversies herein may be
stated as follows. The tax years 1990 and 1991 are involved. At
all pertinent times, art. 11, ร§ 1(b) of the Kansas Constitution
provided:
"(1) The provisions of this subsection (b) shall
govern the assessment and taxation of property on and
after January 1, 1989, and each year thereafter.
Except as otherwise hereinafter specifically
provided, the legislature shall provide for a uniform
and equal basis of valuation and rate of taxation of
all property subject to taxation. The provisions of
this subsection (b) shall not be applicable to the
taxation of motor vehicles, except as otherwise
hereinafter specifically provided, mineral products,
money, mortgages, notes and other evidence of debt
and grain. Property shall be classified into the
following classes for the purpose of assessment and
assessed at the percentage of value prescribed
therefor: