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MOBIL PIPELINE CO. v. ROHMILLER

No. 47,311

214 Kan. 905 (1974)

522 P.2d 923

IN THE MATTER OF THE AD VALOREM PROPERTY TAX VALUATION FOR THE TAXABLE YEAR 1970 OF MOBIL PIPE LINE COMPANY, (Crude Pipeline) and IN THE MATTER OF THE AD VALOREM PROPERTY TAX VALUATION FOR THE TAXABLE YEAR 1970 OF MOBIL PIPE LINE COMPANY, (Products Pipeline). MOBIL PIPELINE COMPANY, Appellee, v. HAROLD C. ROHMILLER, Director of Property Valuation, Appellant.

Supreme Court of Kansas.

Opinion filed May 15, 1974.

Attorney(s) appearing for the Case

Clarence J. Malone, of Topeka, argued the cause and William M. Schutte, of Topeka, was with him on the brief for the appellant.

Richard Jones and Robert J. O'Connor, of Hershberger, Patterson & Jones, of Wichita, argued the cause, and W. Forrest Smith, of Dallas, Texas, was with them on the brief for the appellee.

Vern Miller, attorney general, and Jonathan P. Small, assistant attorney general, were on the brief amicus curiae.

Opinion of the court was delivered by

SCHROEDER, J.:

This is an appeal by the Director of Property Valuation in an ad valorem tax case from a judgment of the District Court of Lyon County, Kansas, reversing orders of the State Board of Tax Appeals determining the state-wide 1970 ad valorem assessment of Mobil Pipeline Company's tangible property, consisting of its products line and its crude line located in Kansas...

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