Legal Opinion

Alliance Well Service, Inc. v. Pratt County, Kansas

Court of Appeals of Kansas

Decided January 21, 2022No. 123017Published

1Opinion of the Court

No. 123,017 IN THE COURT OF APPEALS OF THE STATE OF KANSAS ALLIANCE WELL SERVICE, INC., AMIGOS WELL SERVICE, INC., and REDLINE WELL SERVICE, LLC, Appellants, v. PRATT COUNTY, KANSAS, Appellee. SYLLABUS BY THE COURT The Kansas Department of Revenue's Property Valuation Division's Kansas Oil and Gas Appraisal Guide classification of mobile service rigs as subclass 2(2) oil and gas property does not violate the Equal Protection Clause under the Fourteenth Amendment to the United States Constitution. Appeal from Pratt District Court; FRANCIS E. MEISENHEIMER, judge. Opinion filed January 21, 2022.…

2Cases cited36 opinions

  1. City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
  2. Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
  3. Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
  4. Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
  5. Providence Bank v. BillingsSupreme Court of the United States · 1830

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