Walkemeyer v. Stevens County Oil & Gas Co.

The opinion of the court was delivered by

Fatzer, J.:

The appellant taxpayer is the owner and operator of nineteen producing gas wells in Stevens County. Pursuant to K. S. A. 79-332 it was required to file its statement of assessment of its leasehold interests and producing gas wells together with all casing and other equipment, with the county cleric acting as county assessor on or before April 1, 1968. The taxpayer failed to file such statement on April 1, and further failed to file a request in writing for extension of time to file the rendition after April 1, 1968.

On April 11, 1968, the…