Kansas Statutes

§ 79-329 — Oil and gas property as personalty

Kansas § 79-329
JurisdictionKansas
Ch. 79TAXATION
Art. 3LISTING PROPERTY FOR TAXATION

This text of Kansas § 79-329 (Oil and gas property as personalty) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Kan. Stat. Ann. § 79-329 (2026).

Text

For the purpose of valuation and taxation, all oil and gas leases and all oil and gas wells, producing or capable of producing oil or gas in paying quantities, together with all casing, tubing or other material therein, and all other equipment and material used in operating the oil or gas wells are hereby declared to be personal property and shall be assessed and taxed as such.

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Related

Mobil Oil Corporation v. McHenry
436 P.2d 982 (Supreme Court of Kansas, 1968)
71 case citations
Board of County Commissioners v. Bankoff Oil Co.
960 P.2d 1279 (Supreme Court of Kansas, 1998)
18 case citations
In re Tax Appeal of River Rock Energy Co.
492 P.3d 1157 (Supreme Court of Kansas, 2021)
10 case citations
State Ex Rel. Stephan v. Martin
641 P.2d 1020 (Supreme Court of Kansas, 1982)
10 case citations
High Plains Oil, Ltd. v. High Plains Drilling Program-1981, Ltd.
946 P.2d 1382 (Supreme Court of Kansas, 1997)
6 case citations
In re the Equalization Appeal of Wedge Log-Tech, L.L.C./Pioneer Wireline Services
300 P.3d 1105 (Court of Appeals of Kansas, 2013)
5 case citations
In re the Protest of Barker
327 P.3d 1036 (Court of Appeals of Kansas, 2014)
2 case citations
Alliance Well Service, Inc. v. Pratt County, Kansas
(Court of Appeals of Kansas, 2022)
In Re Africo Explorations, Inc.
146 B.R. 280 (D. Kansas, 1992)

Legislative History

L. 1917, ch. 323, § 1; March 13; R.S. 1923, 79-329.

Nearby Sections

15
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Bluebook (online)
Kansas § 79-329, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-329.