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Kansas Statutes Annotated

K.S.A. § 79-332 (2026)

✓ current as of May 2026
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79-332.

History: L. 1917, ch. 323, § 4; R.S. 1923, 79-332; L. 1965, ch. 513, § 1; L. 1967, ch. 487, § 1; L. 1969, ch. 433, § 9; L. 1981, ch. 372, § 1; Repealed, L. 1982, ch. 391, § 39; July 1.

CASE ANNOTATIONS

1. Cited; assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 224, 436 P.2d 982.

2. Assessment of penalty not a valuation or assessment function; requirement of section mandatory; late filing penalty upheld. Walkemeyer v. Stevens County Oil & Gas Co., 205 Kan. 486, 488, 490, 493, 470 P.2d 730.

3. State board of tax appeals has no appellate jurisdiction as board of equalization over penalty lawfully assessed under this section or to remove such penalty imposed by the county assessing official. Walkemeyer v. Stevens County Oil & Gas Co., 205 Kan. 486, 488, 492, 470 P.2d 730.

4. Late filing penalty properly imposed by county assessing official pursuant to mandatory provisions of this section. Walkemeyer v. Stevens County Oil & Gas Co., 205 Kan. 486, 487, 488, 489, 470 P.2d 730.

5. K.S.A. 79-1422 does not authorize imposition of penalty for voluntarily filing list more than 45 days late. National Cooperative Refinery Ass'n v. Board of McPherson County Comm'rs, 228 Kan. 595, 618 P.2d 1176.


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Notes of Decisions
Cited in 3 cases, 1968–1980 · leading case: Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968).
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Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968). “(K.S.A. 1965 Supp. 79-332 [amended by L. 1967, Ch.”
Natl. Coop. Refinery v. Bd. of Mcpherson Cty. Comm'rs, 618 P.2d 1176 (Kan. 1980). “K.S.A. 79-332, requiring the filing of property lists by owners of oil and gas leases, contains similar provisions and similar language; it, too, imposes graduated penalties for failure to timely *599 file.”
Nat'l Coop. Refinery Ass'n v. Bd. of Cnty. Commissioners, 618 P.2d 1176 (Kan. 1980). “K.S.A. 79-332, requiring the filing of property lists by owners of oil and gas leases, contains similar provisions and similar language; it, too, imposes graduated penalties for failure to timely *599 file.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.