Supreme Court of Kansas December 7, 1990, 64,669, 64,701 (Colorado Interstate Gas Co. v. Board of County Commissioners)

The opinion of the court was delivered by

McFarland, J.:

In this consolidated appeal, appellants Colorado Interstate Gas Company, Northern Natural Gas Company, and Panhandle Eastern Pipe Line Company appeal from the decision of the State Board of Tax Appeals (BOTA) reversing the determination of the Director of Property Valuation (PVD) that stored natural gas belonging to appellants constituted