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BOARD OF NESS COUNTY COMMR'S v. BANKOFF OIL CO.

No. 77,111.

265 Kan. 525 (1998)

960 P.2d 1279

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

Supreme Court of Kansas.

Opinion filed July 10, 1998.

Attorney(s) appearing for the Case

Larry D. Tittel, county attorney, argued the cause and was on the brief for appellant.

Thomas M. Rhoads, of Glaves, Irby and Rhoads, of Wichita, argued the cause, and Jack Glaves, of the same firm, was with him on the briefs for appellee.

Donald P. Schnacke, of Donald P. Schnacke, P.A., of Topeka, was on the brief for amicus curiae Kansas Independent Oil and Gas Association.

The opinion of the court was delivered by

LARSON, J.:

This first impression case raises important questions concerning the assessment methods of valuing oil and gas leases for ad valorem property tax purposes in Kansas.

Procedural Summary

Bankoff Oil Company (Bankoff) paid its 1993 taxes on an oil and gas lease in Ness County under protest pursuant to K.S.A 79-2005 and commenced proceedings before the Board of Tax Appeals (BOTA), requesting...

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