Case Name: Panhandle Eastern Pipe Line Company, a Corporation, Appellant, v. Ronald F. Dwyer, Director of Property Valuation of The State of Kansas; State Board of Tax Appeals of Kansas and State Board of Equalization of Kansas; and Charles B. Joseph, Ralph McCarty, Eugene E. Lee, and William D. Anderson, Jr., the Members of The State Board of Tax Appeals of Kansas and The State Board of Equalization of Kansas, and John E. Royston, Attorney and Secretary of The State Board of Tax Appeals of Kansas and The State Board of Equalization of Kansas, Appellees
Court: Kansas Supreme Court
Jurisdiction: Kansas
Decision Date: 1971-12-11
Citations: 208 Kan. 304
Docket Number: No. 46,257
Parties: Panhandle Eastern Pipe Line Company, a Corporation, Appellant, v. Ronald F. Dwyer, Director of Property Valuation of The State of Kansas; State Board of Tax Appeals of Kansas and State Board of Equalization of Kansas; and Charles B. Joseph, Ralph McCarty, Eugene E. Lee, and William D. Anderson, Jr., the Members of The State Board of Tax Appeals of Kansas and The State Board of Equalization of Kansas, and John E. Royston, Attorney and Secretary of The State Board of Tax Appeals of Kansas and The State Board of Equalization of Kansas, Appellees.
Judges: O’Connor, J., participated in the decision of this case and approved the foregoing opinion on rehearing prior to his resignation.
Reporter: Kansas Reports
Volume: 208
Pages: 304–307

Head Matter:
No. 46,257
Panhandle Eastern Pipe Line Company, a Corporation, Appellant, v. Ronald F. Dwyer, Director of Property Valuation of The State of Kansas; State Board of Tax Appeals of Kansas and State Board of Equalization of Kansas; and Charles B. Joseph, Ralph McCarty, Eugene E. Lee, and William D. Anderson, Jr., the Members of The State Board of Tax Appeals of Kansas and The State Board of Equalization of Kansas, and John E. Royston, Attorney and Secretary of The State Board of Tax Appeals of Kansas and The State Board of Equalization of Kansas, Appellees.
(491 P. 2d 961)
Opinion on rehearing filed December 11, 1971.
(For original opinion, see Panhandle Eastern Pipe Line Co. v. Dwyer, 207 Kan. 417, 485 P. 2d 149.)
John S. Seeber, of Adams, Jones, Robinson and Manlca, of Wichita, argued the cause, and C. A. Conoley, of Kansas City, Missouri, was with him on the appellant’s brief on rehearing.
Clarence J. Malone, chief attorney for the Property Valuation Department, argued the cause, and John L. Bingham, attorney for the Property Valuation Department, was with him on the appellees’ brief on rehearing.
C. Maxwell Logan and James K. Logan, of Payne and Jones, Chartered, of Olathe; and James Butler and Frank Saunders, Jr., of Wallace, Saunders, Austin, Allen, Brown and Enochs, of Overland Park, filed a brief on behalf of the Taxpayer’s Association of Johnson County, Kansas, amicus curiae.

Opinion:
The opinion of the court was delivered by
Foth, C.:
Appellant's motion for rehearing was granted in order to permit the court to consider the issues raised in this case in the broader context of those presented by several other pending cases involving the ad valorem taxation of state-assessed utilities. After careful reconsideration of the record, the arguments and the briefs, the court is convinced its initial decision was correct. The original opinion is therefore affirmed.
APPROVED BY THE COURT.
O'Connor, J., participated in the decision of this case and approved the foregoing opinion on rehearing prior to his resignation.
Prager, J., took no part in the consideration or decision of this case.