Supreme Court of Kansas
In re Tax Appeal of River Rock Energy Co.
August 6, 2021492 P.3d 1157
Summary
The court upheld the use of the Kansas Oil and Gas Appraisal Guide's working-interest minimum lease value methodology and its equipment values because the Guide was consistent with fair-market-value requirements and River Rock did not show legally sufficient grounds for deviation. The court also held that River Rock timely challenged the filing-fee and docketing rulings because the agency order lacked the required judicial-review notice, tolling the filing period. The court affirmed in part and reversed in part the lower courts' judgments and remanded the fee-abatement matter for further proceedings. No separate opinions were filed.