Nebraska Supreme Court July 14, 1989, 88-707, 88-708 (Trailblazer Pipeline Co. v. State Board of Equalization & Assessment)

Hastings, C.J.

These two cases, although briefed separately, were consolidated for argument. Trailblazer Pipeline Company (Trailblazer) and Natural Gas Pipeline Company of America (NGPL) are both public service entities within the meaning of Neb. Rev. Stat. § 77-801 (Reissue 1986).