BOARD OF NESS COUNTY COMM'RS v. BANKOFF OIL CO.

No. 77,111.

24 Kan. App.2d 532 (1997)

949 P.2d 628

BOARD OF COUNTY COMMISSIONERS OF NESS COUNTY, KANSAS, Appellant, v. BANKOFF OIL COMPANY, Appellee.

Court of Appeals of Kansas.

Opinion filed November 14, 1997.


Attorney(s) appearing for the Case

Larry D. Tittel, county attorney, for appellant.

Jack Glaves and Thomas M. Rhoads, of Glaves, Irby and Rhoads, of Wichita, for appellee.

Before MARQUARDT, P.J., ELLIOTT and PIERRON, JJ.


MARQUARDT, J.:

The Board of County Commissioners of Ness County (Ness County) appeals from the decision of the district court which upheld the order of the Board of Tax Appeals (BOTA) that awarded Bankoff Oil Company (Bankoff) a partial refund of ad valorem taxes levied on an oil lease for the 1993 tax year. The question presented is whether BOTA erred in calculating the decline rate for the lease. This issue turns on whether oil production data for the period following...

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