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WALKEMEYER v. STEVENS COUNTY OIL & GAS CO.

No. 45,689

205 Kan. 486 (1970)

470 P.2d 730

FRED W. WALKEMEYER, RALPH V. McCUE and OWEN ANDERSON, County Commissioners, and Members of the Board of Equalization; SARAH ETTA REYNOLDS, County Clerk; and LUCILLE ASHLOCK, County Treasurer; all of Stevens County, Kansas, Appellees, v. THE STEVENS COUNTY OIL AND GAS COMPANY, Appellant.

Supreme Court of Kansas.

Opinion filed June 13, 1970.

Attorney(s) appearing for the Case

Mark H. Adams, II, of Adams, Jones, Robinson and Manka, of Wichita, argued the cause, and Joe Rolston, of the same firm, was with him on the brief for appellants.

Paul A. Wolf, county attorney, argued the cause, and was on the brief for appellees.

The opinion of the court was delivered by

FATZER, J.:

The appellant taxpayer is the owner and operator of nineteen producing gas wells in Stevens County. Pursuant to K.S.A. 79-332 it was required to file its statement of assessment of its leasehold interests and producing gas wells together with all casing and other equipment, with the county clerk acting as county assessor on or before April 1, 1968. The taxpayer failed to file such statement on April 1,...

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