Court of Appeals of Kansas January 11, 2002, No. 87,861 (Midwest Gas Users' Ass'n v. State Corp. Commission)

Marquardt, J.:

Midwest Gas Users’ Association (MGUA) appeals the order of the Kansas Corporation Commission (KCC) to *62distribute refunds of unlawfully collected ad valorem taxes to low-income residential customers. We affirm.

This court previously found that the KCC did not err when it ordered that distribution of the ad valorem tax refunds should be distributed to low-income individuals.