Legal Opinion
Board of County Commissioners v. Bankoff Oil Co.
Supreme Court of Kansas
Decided July 10, 1998No. 77,111PublishedCited by 18 opinions
1Opinion of the Court
The opinion of the court was delivered by
Larson, J.:
This first impression case raises important questions concerning the assessment methods of valuing oil and gas leases for ad valorem property tax purposes in Kansas.
Procedural Summary
Bankoff Oh Company (Bankoff) paid its 1993 taxes on an oil and gas lease in Ness County under protest pursuant to K.S.A 79-2005 and commenced proceedings before the Board of Tax Appeals (BOTA), requesting substantial decreases in the valuation of the lease and a resulting refund of property taxes. After an initial hearing, BOTA declined to change the valuations…
2Cases cited16 opinions
- Todd v. KellySupreme Court of Kansas · 1992
- In Re the Adoption of Baby Boy L.Supreme Court of Kansas · 1982
- In Re Marriage of RossSupreme Court of Kansas · 1989
- State Ex Rel. Stephan v. Kansas Racing CommissionSupreme Court of Kansas · 1990
- Mobil Oil Corporation v. McHenrySupreme Court of Kansas · 1968
11 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- In Re Tax Appeal of ANR Pipeline Co.Supreme Court of Kansas · 2003
- Saline County Board of County Commissioners v. JensenCourt of Appeals of Kansas · 2004
- In Re the Estate of StraderSupreme Court of Kansas · 2014
- In Re Tax Appeal of Colorado Interstate Gas Co.Supreme Court of Kansas · 2003
- Bluestem Telephone Co. v. Kansas Corporation Comm'nCourt of Appeals of Kansas · 2005
13 more not listed; retrieve them via the Exa API.