Ad Valorem Taxation: Stored Natural Gas Constitutional Law: Due Process Constitutional Law: Commerce Clause

摘要

Missouri Gas Energy is a local gas distribution company regulated by the Missouri Public Service Commission. It purchases natural gas from producers in several states and contracts with Panhandle Eastern Pipeline Co. to transport and store the gas. The gas is never sold by MGE in Oklahoma. All of its customers are in Missouri. The Woods County Assessor determines in 2000 that Panhandle is storing gas at an underground storage facility in the county.