COLUMBIA GAS TRANSMISSION v. STATE CORP.

Record No. 911456.

414 S.E.2d 827 (1992)

COLUMBIA GAS TRANSMISSION CORP. v. STATE CORPORATION COMMISSION.

Supreme Court of Virginia.

February 28, 1992.


Attorney(s) appearing for the Case

Stephen H. Watts, II, Richmond (Giles D.H. Snyder, H.L. Snyder, Charleston, W.Va., McGuire, Woods, Battle & Boothe, Richmond, on brief), for appellant.

Wayne N. Smith, Richmond (Stewart E. Farrar; Anthony Gambardella, on brief), for appellee.

Present: CARRICO, C.J., and COMPTON, STEPHENSON, WHITING, LACY and KENNAN, JJ., and HARRISON, Retired Justice.


LACY, Justice.

Columbia Natural Gas Transmission Company (Columbia) appeals from an order of the State Corporation Commission holding that Columbia qualifies both as a pipeline transmission company and a pipeline distribution company and, therefore, is subject to property tax assessment by the Commission, rather than the State Department of Taxation, pursuant to § 58.1-2627.1(D).

Columbia, a Delaware corporation authorized to do business in Virginia,...

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