Oil & Gas

Oil Machinery

Related Documents

View or print the Oil (PDF) and Gas (PDF) Renditions.
In addition, both renditions and the 2019 Oil and Gas Guide, which includes the KS Crude Oil Price Schedule, may be found at the

Kansas Department of Property Valuation site.

View Harper County's Tax Unit Map (PDF).

Current and historical oil and gas data can be found at the

Kansas Geological Survey site.

Oil and Gas Properties are Personal Property – K.S.A. 79-329

Includes leases and wells producing or capable of producing oil or gas in paying quantities, together with all casing, tubing or other materials therein, and all other equipment and material used in the operating the wells.

Valuation and Assessment of Oil and Gas Properties – K.S.A. 79-330

In valuing for taxation, oil and gas properties consisting of one or more leases and oil and gas wells there shall, in addition to the value of all oil or gas well material in or upon the leasehold properties, be made such valuation of the oil or gas wells as would make a reasonable and fair value of the whole property.

Determination of Value – K.S.A. 79-331

County appraisers are required to determine the value of oil and gas leases and/or properties.