In re Applications of Mai Oil Operations, Inc.

• Decision Date: 03 September 2020
• Docket Number: 2020-1226-TX,2020-1240-TX
• Parties: IN THE MATTERS OF THE APPLICATIONS OF MAI OIL OPERATIONS, INC. FOR EXEMPTION FROM AD VALOREM TAXATION IN BARTON COUNTY, KANSAS
• Court: Tax Court of Kansas

IN THE MATTERS OF THE APPLICATIONS OF MAI OIL OPERATIONS, INC. FOR EXEMPTION FROM AD VALOREM TAXATION IN BARTON COUNTY, KANSAS

Nos. 2020-1226-TX, 2020-1240-TX

Tax Court of Kansas

September 3, 2020

ORDER

RONALD C. MASON. CHAIR

Now the above-captioned matters come on for consideration and decision by the Board of Tax Appeals of the State of Kansas.

The Board finds and concludes as follows:

The Board has jurisdiction of the subject matters and the parties as applications for exemption have been filed pursuant to K.S.A. 2018 Supp. 79-213.

The subject matters of these tax exemption applications are described as follows:

Personal property located in SEC 4-17-13, Barton County Kansas, also known as ID #005-DRAKE LEASE

Personal property located in SEC 14-19-12, Barton County Kansas, also known as ID #005-APEL-MATHIAS UNIT LEASE

Personal property located in SEC 16-20-11, Barton County, Kansas, also known as ID #005-HAUSER-LOUIS B LEASE;

Personal property located in SEC 28-19-12, Barton County, Kansas, also known as ID #005-JOHNSON LEASE;

Personal property located in SEC 2-20-12-, Barton County, Kansas, also known as ID #005-KNOP-C LEASE;

Personal property located in SEC 19-16-13, Barton County, Kansas, also known as ID #005-MORGENSTERN A LEASE;

Personal property located in SEC 4-18-14, Barton County, Kansas, also known as ID #005-RIEDEL F V B LEASE and 005-RIEDEL F V A LEASE;

Personal property located in SEC 32-16-13, Barton County, Kansas, also known as ID #005-RUDE SUSAN K LEASE;

Personal property located in SEC 31-16-13, Barton County, Kansas, also known as ID #005-SCHREMMER LEASE;

Personal property located in SEC 21-17-13, Barton County, Kansas, also known as ID #005-SODERSTROM LEASE;

Personal property located in SEC 20-16-13, Barton County, Kansas, also known as ID #005-STOSKOPF LEASE;

Personal property located in SEC 3-18-14, Barton County, Kansas, also known as ID #005-TINDALL B LEASE and 005-TINDALL C LEASE;

Personal property located in SEC 36-19-12, Barton County, Kansas, also known as ID #005-WOLF A LEASE.

The applicant requests exemptions from ad valorem taxation pursuant to K.S.A. 2018 Supp. 79-20It, which provides an exemption from ad valorem taxes for "[a]ll oil leases, other than royalty interests therein, the average daily production from which is three barrels or less per producing well, or five barrels or less per producing well...