Kansas Statutes Annotated

K.S.A. § 79-332a (2026)

Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty

✓ current as of May 2026

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79-332a. Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty. (a) Any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas who fails to make and file a statement of assessment on or before April 1 shall be subject to a penalty as follows:

(1) The appraiser shall, after having ascertained the assessed value of the property of such taxpayer, add 2% thereto as a penalty for late filing if the failure is not for more than one month, with an additional 2% for each additional month or fraction thereof during which such failure continues, not exceeding 10% in the aggregate.

(2) If the statement of assessment is filed more than one year from April 1, the appraiser shall, after having ascertained the assessed value of the property of such taxpayer, add 12.5% thereto as a penalty for late filing. The county treasurer may not distribute any taxes assessed under this section and paid under protest by the taxpayer pursuant to K.S.A. 79-2005, and amendments thereto, until such time as the appeal is final.

(b) For good cause shown the county appraiser may extend the time in which to make and file such statement. Such request for extension of time shall be in writing and shall be received by the county appraiser prior to the due date of the statement of assessment.

(c) Whenever any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas shall fail to make and deliver to the county appraiser of every county wherein the property to be assessed is located, a full and complete statement of assessment relative to such property as required by blank forms prepared or approved for the purpose by the director of property valuation to elicit the information necessary to fix the valuation of the property, the appraiser shall ascertain the assessed value of the property of such taxpayer, and shall add 12.5% thereto as a penalty for failing to file such statement.

(d) The state board of tax appeals shall have the authority to abate any penalty imposed under the provisions of this section and order the refund of the abated penalty, whenever excusable neglect on the part of the person, corporation or association required to make and file the statement of assessment is shown, or whenever the property for which a statement of assessment was not filed as required by law is repossessed, judicially or otherwise, by a secured creditor and such secured creditor pays the taxes and interest due.

History: L. 1983, ch. 309, § 1; L. 1987, ch. 372, § 1; L. 1992, ch. 282, § 2; L. 1994, ch. 275, § 15; L. 1995, ch. 39, § 1; L. 2004, ch. 173, § 8; L. 2008, ch. 109, § 76; L. 2014, ch. 141, § 85; L. 2024, ch. 81, § 10; July 1.

Notes of Decisions

Cited in 9 cases (2 in the last 5 years), 1997–2022 · 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 2× “" K.S.A. 79-332a(a), (c). The one-page form at issue here is entitled a "Gas Assessment Rendition.”

Larson Operating Co. v. Petroleum, Inc., 84 P.3d 626 (Kan. Ct. App. 2004). “, K.S.A. 79-332a (obligating operator to file statement of assessment for purposes of ad valorem taxation); K.”

Bd. of Cnty. Commissioners v. Bankoff Oil Co., 960 P.2d 1279 (Kan. 1998). “79-306, and are subject to penalties if not filed on or before April 1 of each year under the provisions of K.S.A. 79-332a. In February 1993, Bankoff filed the required statement for the Linden Lease, showing a production decline rate of 2 percent and a fair market value of…”

In Re the Equalization Appeals of EOG Resources, Inc., 265 P.3d 1207 (Kan. Ct. App. 2011). “K.S.A. 79-332a. 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. 79-332a. In practice, the county appraiser then reviews the taxpayer’s rendition and determines whether changes to the valuation are required and thereafter notifies the taxpayer of the appraised value.”

Bd. of Cnty. Commissioners v. Bankoff Oil Co., 949 P.2d 628 (Kan. Ct. App. 1997). · cites it 2× “79-306; K.S.A. 79-332a. In February 1993, Bankoff filed the required statement for the Linden lease, showing that its fair market value was $3,357,045 and its assessed value was $1,007,114, with a 2 percent rate of depletion.”

Helmerich & Payne, Inc. v. Bd. of Seward Cnty. Commissioners, 115 P.3d 149 (Kan. Ct. App. 2005). “K.S.A. 79-332a. In practice, the county appraiser then reviews the taxpayer’s rendition and determines whether changes to the valuation are required and thereafter notifies the taxpayer of the appraised value.”

All. Well Serv., Inc. v. Pratt Cnty., Kansas (Kan. Ct. App. 2022). · cites it 2× “See K.S.A. 79-332a. Property owners render oil and gas property by filing a statement of assessment on standard rendition forms.”

In re Tax Appeal of Barker (Kan. Ct. App. 2017). “See K.S.A. 2016 Supp. 79-332a(a). The requirement to file an oil and gas property assessment statement relates to K.”

— K.S.A. § 79-332a(a) — 2 cases

In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021). “" K.S.A. 79-332a(a), (c). The one-page form at issue here is entitled a "Gas Assessment Rendition.”

In re Tax Appeal of Barker (Kan. Ct. App. 2017). “See K.S.A. 2016 Supp. 79-332a(a). The requirement to file an oil and gas property assessment statement relates to K.”

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