IN RE TAX APPEAL OF ANR PIPELINE CO.

Attorney(s) appearing for the Case

Richard D. Greene, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, argued the cause, and Robert W. Coykendall, of the same firm; Karen Pauley, Virginia Amend, and Nancy Morgan, of ANR Pipeline Company and Colorado Interstate Gas Company, of Colorado Springs, Colorado; E. Chris Kaitson, of Northern Natural Gas Company and Enron Liquids Pipeline Company, of Houston, Texas; and Charlene Sinclair, of MAPCO Fractionator, Inc., MAPCO Ammonia Pipeline, Inc., and Mid-America Pipeline Company, of Tulsa, Oklahoma, were with him on the briefs for appellants.

William E. Waters, of Kansas Department of Revenue, of Topeka, argued the cause, and Laura E. Johnson, of the same department, was with him on the brief for appellee.

Benjamin J. Neill and Thomas H. Bornholdt, of Neill, Bornholdt & Terrill, of Overland Park, were on the brief for amicus curiae Kansas Association of Counties.

Lisa Ross Wetzler, assistant county counselor, Johnson County, was on the brief for amici curiae Board of County Commissioners of Johnson County, Kansas, and County Appraiser of Johnson County, Kansas.