79-420.
Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser.
Whenever the fee to the surface of any tract, parcel or lot of land is in any person or persons, natural or artificial, and the right or title to any minerals therein is in another or in others, such mineral interest shall be listed and the market value, if any, determined separately from the fee of such land, in separate entries and descriptions. Such land and such mineral interest shall be separately taxed to the owners thereof respectively. In determining the market value, if any, of any such mineral interest, the appraiser shall consider every proper factor, including but not limited to, the size of the particular mineral interest, the fractional share of such interest and the number of fractional shares in existence for such interest. The register of deeds shall furnish to the county clerk where such mineral interest exists and are a matter of record, a certified description of all such interest. When such reserves or leases are not recorded within 90 days after execution, they shall become void if not listed for taxation.
History:
L. 1911, ch. 316, § 20; R.S. 1923, 79-420; L. 1959, ch. 365, § 10; L. 1982, ch. 391, § 29; July 1.
Notes of Decisions
Cited in
7
cases, 1937–1985 · leading case:
Ford v. Willits, 688 P.2d 1230 (Kan. Ct. App. 1985).
Ford v. Willits, 688 P.2d 1230 (Kan. Ct. App. 1985).
· cites it 4× “79-2804b; (3) whether the action is barred by laches; and (4) whether the original mineral deed was invalid under the provisions of K.S.A. 1983 Supp. 79-420. Before proceeding to the more substantive issues, we will first satisfy ourselves that the plaintiffs have standing to…”
Hickey v. Dirks, 133 P.2d 107 (Kan. 1943).
· cites it 2× “If it is a mineral deed, carving out of the fee a present subsurface estate in the oil and gas in place, the instrument is void under section 79-420, G. S. 1935, not having been recorded within ninety days after execution or listed for taxation.”
Ford v. Willits, 697 P.2d 834 (Kan. 1985).
“(5) Plaintiffs’ mineral deed, executed September 30, 1946, but not recorded until January 18, 1947, is not void under what is now K.S.A. 79-420, since it was recorded the following January and prior to March 1, the listing date for personal property, K.”
Nazar v. Thexton (In Re Thexton), 39 B.R. 367 (Bankr. D. Kan. 1984).
· cites it 2× “§ 60-2202); (b) certain taxes are involved (see K.S.A. § 79-420). 32 B.R. at 693 . These confusing rules concerning the nature of a lessee’s interest all stem from one general Kansas rule: a lessee’s interest under an oil and gas lease is a license to explore, an incorporeal…”
Goodspeed v. Skinner, 682 P.2d 686 (Kan. Ct. App. 1984).
· cites it 8× “Skinner argues that plaintiffs’ title is void because they failed to comply with K.S.A. 79-420. There has been continuous oil production from the involved land since 1952.”
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.