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ALLIANCE WELL SERVICE, INC. v. PRATT COUNTY

No. 123,017.

505 P.3d 757 (2022)

61 Kan.App. 2d 454

ALLIANCE WELL SERVICE, INC., Amigos Well Service, Inc., and Redline Well Service, LLC, Appellants, v. PRATT COUNTY, Kansas, Appellee.

Court of Appeals of Kansas.

Opinion filed January 21, 2022.

Attorney(s) appearing for the Case

John D. Beverlin II , of Stull, Beverlin, Nicolay & Haas, LLC, of Pratt, for appellants.

Trevor C. Wohlford , of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Topeka, for appellee.

Shelley Woodard , of Legal Services Bureau, for amicus curiae Kansas Department of Revenue.

Before Green, P.J., Cline, J., and James L. Burgess, S.J.

Three oil and gas well servicers (Well Servicers) challenge Pratt County's classification of their mobile well service rigs as oil and gas property in tax years 2015 and 2016. They claim the rigs should be tax exempt under the "commercial and industrial machinery and equipment" (CIME) exception provided for in K.S.A. 79-223. They also...

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