Kansas Statutes
§ 79-329 — Oil and gas property as personalty
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)
Board of County Commissioners v. Bankoff Oil Co.
960 P.2d 1279 (Supreme Court of Kansas, 1998)
In re Tax Appeal of River Rock Energy Co.
492 P.3d 1157 (Supreme Court of Kansas, 2021)
State Ex Rel. Stephan v. Martin
641 P.2d 1020 (Supreme Court of Kansas, 1982)
High Plains Oil, Ltd. v. High Plains Drilling Program-1981, Ltd.
946 P.2d 1382 (Supreme Court of Kansas, 1997)
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)
In re the Protest of Barker
327 P.3d 1036 (Court of Appeals of Kansas, 2014)
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)
John O. Farmer, Inc. v. Board of Ellis County Comm'rs
(Court of Appeals of Kansas, 2022)
Legislative History
L. 1917, ch. 323, § 1; March 13; R.S. 1923, 79-329.