K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-329 (2026)

Oil and gas property as personalty

✓ current as of May 2026
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79-329. Oil and gas property as personalty. For the purpose of valuation and taxation, all oil and gas leases and all oil and gas wells, producing or capable of producing oil or gas in paying quantities, together with all casing, tubing or other material therein, and all other equipment and material used in operating the oil or gas wells are hereby declared to be personal property and shall be assessed and taxed as such.

History: L. 1917, ch. 323, § 1; March 13; R.S. 1923, 79-329.

Notes of Decisions
Cited in 20 cases (3 in the last 5 years), 1939–2022 · leading case: In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021).
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In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021). · cites it 5× “" State law specifies personal property subject to ad valorem taxation is to be appraised uniformly and equally at its fair market value.”
Bd. of Cnty. Commissioners v. Bankoff Oil Co., 960 P.2d 1279 (Kan. 1998). · cites it 2× “K.S.A. 79-329 declares that oil and gas leases producing or capable of producing in paying quantities together with all equipment thereon are personal property and are to be assessed and taxed as such.”
State Ex Rel. Stephan v. Martin, 641 P.2d 1011 (Kan. 1982). “” K.S.A. 79-329 through 79-334 as amended set forth the various statutory provisions for listing, valuation and assessment of oil and gas leases and properties.”
State Ex Rel. Stephan v. Martin, 641 P.2d 1020 (Kan. 1982). · cites it 2× “" K.S.A. 79-329 through 79-334 as amended set forth the various statutory provisions for listing, valuation and assessment of oil and gas leases and properties; 79-329 declares such leases and properties to be personal property; 79-501 provides for all real *778 property and…”
Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968). “(K.S.A. 79-329.) Persons, corporations or associations owning oil and gas leases, or engaged in operating for oil or gas, must file their assessment statement on or before March 20.”
High Plains Oil, Ltd. v. High Plains Drilling Prog.-1981, Ltd., 946 P.2d 1382 (Kan. 1997). · cites it 2× “K.S.A. 79-329; see Utica Nat’l Bank & Trust Co.”
Cities Serv. Oil Co. v. Murphy, 447 P.2d 791 (Kan. 1968). “79-330), as personal property, pursuant to K.S.A. 79-329, after consideration of all the factors enumerated in K.”
In re the Equalization Appeal of Wedge Log-Tech, L.L.C./Pioneer Wireline Servs., 300 P.3d 1105 (Kan. Ct. App. 2013). “At the COTA hearing, Kent seemed to state that authority could be found in K.S.A. 79-329, which states: *815 “For the purpose of valuation and taxation, all oil and gas leases and all oil and gas wells, producing or capable of producing oil or gas in paying quantities, together…”
Hushaw v. Kansas Farmers Union Royalty Co., 86 P.2d 559 (Kan. 1939). “Beyer, supra, decided in 1915. Under the legislative scheme where there is a constructive severance by a grant or exception of minerals in fee simple, the minerals are to be listed for taxation under our statute, G.”
In Re the Equalization Appeals of EOG Resources, Inc., 265 P.3d 1207 (Kan. Ct. App. 2011). “In practice, the county appraiser then reviews the taxpayers rendition and determines whether changes to the valuation are required and thereafter notifies the taxpayer of the appraised value.”
Cimarex Energy Co. v. Seward Cnty. Bd. of Cnty. Commissioners, 164 P.3d 833 (Kan. Ct. App. 2007). “K.S.A. 79-329. Persons who own such personal property are required to file a statement of assessment on standard rendition forms on or before April 1 of each tax year.”
In re Tax Appeal of River Rock Energy Co., 464 P.3d 344 (Kan. Ct. App. 2020). “79-329 provides: "For the purpose of valuation and taxation, all oil and gas leases and all oil and gas wells, producing or capable of producing oil or gas in paying quantities, together with all casing, tubing or other material therein, and all other equipment and material used…”
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