Legal Opinion
Board of County Commissioners v. Bankoff Oil Co.
Court of Appeals of Kansas
Decided November 14, 1997No. 77,111PublishedCited by 3 opinions
1Opinion of the Court
Marquardt, J.:
The Board of County Commissioners of Ness County (Ness County) appeals from the decision of the district court which upheld the order of the Board of Tax Appeals (BOTA) that awarded Bankoff Oil Company (Bankoff) a partial refund of ad valorem taxes levied on an oil lease for the 1993 tax year. The question presented is whether BOTA erred in calculating the decline rate for the lease. This issue turns on whether oil production data for the period following the statutory valuation date was properly considered.
Bankoff operates an oil lease containing two wells in the Brownell field…
2Cases cited10 opinions
- Mobil Oil Corporation v. McHenrySupreme Court of Kansas · 1968
- State Ex Rel. Stephan v. MartinSupreme Court of Kansas · 1982
- Executive Aircraft Consulting, Inc. v. City of NewtonSupreme Court of Kansas · 1993
- In Re the Appeal of Scholastic Book Clubs, Inc.Supreme Court of Kansas · 1996
- Cities Service Oil Co. v. MurphySupreme Court of Kansas · 1968
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- In Re Tax Appeal of ANR Pipeline Co.Supreme Court of Kansas · 2003
- Board of County Commissioners v. Bankoff Oil Co.Supreme Court of Kansas · 1998
- Board of County Commissioners v. Bankoff Oil Co.Court of Appeals of Kansas · 1997