In Re Tax Appeal of ANR Pipeline Co. (1994)
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It observed that, unlike the Nebraska tax scheme, the Kansas Constitution "classifies all real and personal property and fixes the assessment rate for each subclass." Id. at 1066.
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ANR Pipeline Co. v. Lafaver (1998)
See In re Appeal of ANR Pipeline Co., 254 Kan. 534 , 866 P.2d 1060 [hereinafter “CIG II (ANR Pipeline) ”], cert. denied, 513 U.S. 917 , 115 S.Ct. 296 , 130 L.Ed.2d 209 (1994).
See In re Tax Appeal of ANR Pipeline Co., 254 Kan. 534, 547 , 866 P.2d 1060 (1994) (The court indicated diat the unit valuation methodology, and apportionment to Kansas according to original cost results in a pipeline company’s property being assessed in Kansas in proportion to the pipeline’s presence in Kansas.).
The court indicated diat the unit valuation methodology, and apportionment to Kansas according to original cost results in a pipeline company’s property being assessed in Kansas in proportion to the pipeline’s presence in Kansas.
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In Re Tax Appeal of Colorado Interstate Gas Co. (2003)
See In re Tax Appeal of ANR Pipeline Co., 254 Kan. 534, 547 , 866 P.2d 1060 (1993).