In re Tax Appeal of River Rock Energy Co.

IN THE SUPREME COURT OF THE STATE OF KANSAS No. 120,387 In the Matter of the Appeal of RIVER ROCK ENERGY COMPANY for the Year 2016 in Labette, Neosho, and Wilson Counties. SYLLABUS BY THE COURT 1. Article 11, § 1 of the Kansas Constitution requires the Legislature to "provide for a uniform and equal basis of valuation and rate of taxation of all property subject to taxation." 2. In Kansas, oil and gas leases are assessed and taxed as personal property for ad valorem taxation. 3. K.S.A. 79-1439(a) specifies that personal property subject to general ad valorem taxation must be appraised…