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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.

Source or prior law:

L. 1897, ch. 244, § 1.

Law Review and Bar Journal References:

Sale of mineral rights under direction of probate court, Ray H. Beals, 1937 J.C.B. 75.

Execution of oil and gas leases, George B. Collins, 8 J.B.A.K. 25, 29 (1939).

Conveyancing questions discussed, H. H. Lesar, 8 J.B.A.K. 241, 242 (1939).

Landowners' royalties and overriding royalties, A. W. Hershberger, 9 J.B.A.K. 29, 35 (1940).

Tax sale foreclosure suits, Langdon Morgan, 1942 J.C.B. 69 to 71.

Cases discussed, T. M. Stratton, 14 J.B.A.K. 137, 156 (1946).

Distinctions between royalties and mineral deeds, Herbert Diets, 16 J.B.A.K. 28, 32 (1947).

Discussed in note on mines and minerals and the nature of mining leases and agreements, 1 K.L.R. 364, 367 (1953).

Case in annotation No. 29 below discussed in 1953-55 survey of taxation law, Leslie T. Tupy, 4 K.L.R. 313, 317 (1955).

Case in annotation No. 30 below discussed in 1955-56 survey of oil and gas law, Bernard E. Nordling, 5 K.L.R. 289, 294, 295 (1956).

1955-56 survey of real property and future interests law, Ferd E. Evans, Jr., 5 K.L.R. 300, 303 (1956).

Case in annotation No. 30 below discussed in 1955-56 survey of taxation law, Leslie T. Tupy, 5 K.L.R. 324, 330 to 332 (1956).

1957-59 survey of real property and future interests law, James K. Logan, 8 K.L.R. 333, 345 (1959).

Real property taxation of divided interests in land, Thomas S. Nichols, 11 K.L.R. 309, 314 (1963).

"Kansas Water Appropriation Statutes and the Oil and Gas Industry in Kansas," Eva N. Neufeld, 50 J.B.A.K. 43, 50 (1981).

"A Uniform System of Taxation for Mineral Interests in Kansas," Hannah L. Brass, 26 Kan. J.L. & Pub. Pol'y 176 (2017).

Attorney General's Opinions:

Surface and mineral rights taxed separately, when. 80-37.

Reservation of non participating mineral interest is not a severance of mineral interest from fee interest. 80-40.

Oil and gas property as personalty; property held by federal land bank exempt from taxation. 86-16.

Home rule powers; charter resolutions; severance tax on quarried rock. 95-30.

State may separately classify severed and non-severed mineral interests for taxation purposes without violating the equal protection guarantees of the Kansas and United States Constitutions. 2012-18.

CASE ANNOTATIONS

1. Section construed as part of general tax law; enforcement. Mining Co. v. Crawford County, 71 Kan. 276, 80 P. 601.

2. Minerals are real estate and subject to separate taxation. Mining Co. v. Crawford County, 71 Kan. 276, 80 P. 601.

3. Section applicable only when title to minerals in separate owner. Gas Co. v. Neosho County, 75 Kan. 335, 336, 89 P. 750.

4. Section applies to oil and gas. Gas Co. v. Oil Co., 83 Kan. 136, 139, 109 P. 1002.

5. Lease transferring no estate valid without being recorded or listed. Finch v. Beyer, 94 Kan. 525, 146 P. 1141.

6. Oil and gas lease; no conveyance of subsurface mineral deposits. Hover v. McNeill, 102 Kan. 492, 493, 175 P. 150.

7. Unrecorded deed conveying mineral reserve; unlisted; evidence; pleadings. Horville v. Cement Co., 105 Kan. 305, 309, 182 P. 548.

8. Minerals not severed and conveyed as real estate. Luman v. Davis, 108 Kan. 801, 802, 196 P. 1078.

9. Oil and gas leases do not effect severance of mineral. Robinson v. Jones, 119 Kan. 609, 613, 240 P. 957.

10. Conveyance within section; proviso construed in holding unrecorded conveyance not void. Richards v. Shearer, 145 Kan. 88, 89, 90, 92, 64 P.2d 56.

11. Mineral deed conveying fractional portion of minerals within act; act valid; word "void" construed; cases reviewed. Shaffer v. Kansas Farmers Union Royalty Co., 146 Kan. 84, 87, 88, 90, 91, 92, 95, 96, 69 P.2d 4.

12. Act held constitutional, construed and applied. Hushaw v. Kansas Farmers Union Royalty Co., 149 Kan. 64, 66, 68, 74, 75, 76, 86 P.2d 559.

13. Section complied with by recording deed reserving minerals within 90-day period. Johnson v. Johnson, 150 Kan. 541, 542, 543, 544, 545, 95 P.2d 329.

14. Cited; mineral deed construed and held to convey interest for ten years only. Bemis v. Bemis, 151 Kan. 186, 187, 98 P.2d 156.

15. Deed placed in escrow; delivery after deed became void created new deed. Volker v. Crumpacker, 154 Kan. 403, 404, 118 P.2d 540.

16. Royalty and mineral interests distinguished; mineral interest subject to tax foreclosure. Rathbun v. Williams, 154 Kan. 601, 604, 121 P.2d 243.

17. County officials refused to list unrecorded mineral interest; mineral interest not void. Templing v. Bennett, 156 Kan. 68, 69, 70, 131 P.2d 904.

18. Inapplicable to royalty interests; instrument construed to convey royalty interest. Hickey v. Dirks, 156 Kan. 326, 328, 133 P.2d 107.

19. Conveyance recorded before March 1 following execution valid; cases reviewed. Davis v. Skelly, 159 Kan. 282, 283, 284, 285, 286, 287, 154 P.2d 114.

20. Severance of minerals occurs upon delivery of conveyance to grantee. Burgin v. Newman, 160 Kan. 592, 593, 595, 597, 164 P.2d 128.

21. Reserved for future use.

22. Tax foreclosure; vacation of judgment, when. Magnolia Petroleum Co. v. Moyle, 160 Kan. 722, 165 P.2d 419. Reversed on rehearing: 162 Kan. 133, 175 P.2d 133. Reversal adhered to on second rehearing, 163 Kan. 368, 182 P.2d 127. Reversing cases overruled by Phillips Petroleum Co. v. Moore, 179 Kan. 482, 297 P.2d 183.

23. History of section discussed; cases reviewed; construed. Medford v. Board of Trustees of Park College, 162 Kan. 169, 170, 172, 177, 175 P.2d 95.

24. Inapplicable to grantor reserving mineral interest by deed of conveyance. Medford v. Board of Trustees of Park College, 162 Kan. 169, 170, 172, 177, 175 P.2d 95.

25. Instrument considered and held void hereunder. Sinclair Prairie Oil Co. v. Worcester, 163 Kan. 540, 542, 549, 183 P.2d 947.

26. Mentioned; action to set aside tax deed and quiet title to minerals. Sinclair Prairie Oil Co. v. Worcester, 167 Kan. 194, 203, 205 P.2d 942.

27. Taxability of instrument mentioned but not determined. In re Estate of Trester, 172 Kan. 478, 483, 241 P.2d 475.

28. Cited in holding tax moratorium law (K.S.A. 79-2416) applicable to minerals in place. Catlett v. Roemer, 174 Kan. 309, 313, 314, 255 P.2d 1011.

29. Surface and mineral rights separated; mineral rights not assessable until following March 1. Board of County Comm'rs v. Allen, 175 Kan. 460, 462, 463, 264 P.2d 916.

30. Section mentioned; method of valuing surface when minerals separated held illegal, arbitrary and discriminatory. Hitch Land & Cattle Co. v. Board of County Commissioners, 179 Kan. 357, 361, 362, 364, 295 P.2d 640.

31. Cotenant obtained tax deed; action to set aside properly alleged and not barred. Jesberg v. Klinger, 184 Kan. 519, 520, 521, 337 P.2d 660.

32. Mineral interests separately taxed; cotenant's interest sold on tax foreclosure; another cotenant eligible purchaser; statutes construed. Jesberg v. Klinger, 187 Kan. 582, 584, 585, 586, 587, 589, 358 P.2d 770.

33. Each owner of fractional mineral interest is owner of distinct item of property. Jesberg v. Klinger, 187 Kan. 582, 584, 585, 586, 587, 589, 358 P.2d 770.

34. Interest of parties in mineral interests not recorded or listed for taxes; tax foreclosure judgment; K.S.A. 79-2804b construed and applied; constitutional. Robertson v. Lemmon, 189 Kan. 619, 621, 371 P.2d 175.

35. Applied; action to quiet title; failure to comply with section, effect. Armstrong v. Royalty Holding Co., 214 F.2d 286.

36. Recording deed within 90 days of release by escrow holder satisfies statute. Ochs v. Blankenship, 192 Kan. 423, 424, 426, 428, 429, 430, 388 P.2d 626.

37. Compliance with statute is condition precedent to the vesting of title in the transferee of a mineral deed. Becker v. Rolle, 211 Kan. 769, 772, 773, 774, 775, 508 P.2d 509.

38. Mentioned in holding building not exclusively used for tax exempt purposes not exempt from ad valorem tax. Defenders of the Christian Faith v. Board of County Commissioners, 219 Kan. 181, 187, 547 P.2d 706.

39. Mineral deed subject to life estate valid when recorded within 90 days' termination of life estate. Goodspeed v. Skinner, 9 Kan. App. 2d 557, 560, 682 P.2d 686 (1984).

40. Validity of deed to mineral interest subject to tax sale; rule against doctrine of laches in void judgments not absolute. Ford v. Willits, 9 Kan. App. 2d 735, 688 P.2d 1230 (1984); Ford v. Willits, 237 Kan. 13, 14, 15, 697 P.2d 834 (1985).


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