№ files_lp_3_process_7_009087
Administrative appellate order determining the amount of depreciation to be deducted from the assessed market value of a regulated utility’s natural gas pipeline property in Cole County as of January 1, 2013.
Year: 2013
Jurisdiction: Cole County, Missouri
Country: United States
Subject Matter: Ad valorem taxation and property valuation of regulated utility assets
Document Type: Administrative order
Issuing Body: Missouri State Tax Commission
Appeal Number: 13-52002
Complainant: Union Electric Company, d/b/a Ameren Missouri
Respondent: Christopher Estes, Assessor, Cole County, Missouri
Related Court: Missouri Court of Appeals
Related Case Citation: Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. App. 2017)
Property Type: Natural gas distribution pipeline components
Valuation Date: January 1, 2013
Original Market Value: $53,252,400
Depreciation Determined: $28,031,000
True Value in Money: $25,221,400
Expert Witness for Complainant: Robert Reilly
Expert Witness for Respondent: George Sansoucy
Price: 8 / 10 USD
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