In re Equal. Appeal of Oil Producers, Inc. of Kan. for the Year 2009 in Seward Cnty.

Full title: In the Matter of the EQUALIZATION APPEAL OF OIL PRODUCERS, INC. OF KANSAS…

Court: Court of Appeals of Kansas.

Date published: May 17, 2013

301 P.3d 789 (Kan. Ct. App. 2013)

Opinion

No. 108,308.

2013-05-17

In the Matter of the EQUALIZATION APPEAL OF OIL PRODUCERS, INC. OF KANSAS for the Year 2009 in Seward County, Kansas.

Appeal from Court of Tax Appeals. Nicolas B. Porter and Daniel H. Diepenbrock, of Law Office of Daniel H. Diepenbrock, P.A., of Liberal, for appellant Seward County. Patrick B. Hughes, of Adams Jones Law Firm, P.A., of Wichita, for appellee Oil Producers, Inc. of Kansas.

PER CURIAM.

Appeal from Court of Tax Appeals.
Nicolas B. Porter and Daniel H. Diepenbrock, of Law Office of Daniel H. Diepenbrock, P.A., of Liberal, for appellant Seward County. Patrick B. Hughes, of Adams Jones Law Firm, P.A., of Wichita, for appellee Oil Producers, Inc. of Kansas.
Before ATCHESON, P.J., GREEN and McANANY, JJ.

MEMORANDUM OPINION

PER CURIAM.

Seward County has appealed a decision of the Court of Tax Appeals on the 2009 valuation of various oil and gas leases for property tax purposes. Oil Producers, Inc. is the taxpayer and operates wells on the leases. COTA issued a 16–page decision on April 24, 2012. We have reviewed the parties' briefs on appeal, the record, and COTA's order. COTA's decision is thorough and well reasoned.

We, therefore, affirm under Supreme Court Rule 7.042(b)(2) and (5) (2012 Kan. Ct. R. Annot. 63).