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- Title
A UNIFORM SYSTEM OF TAXATION FOR MINERAL INTERESTS IN KANSAS.
- Authors
Brass, Hannah L.
- Abstract
The article focuses on tax treatment of mineral interest in Kansas and how the taxation systems can be improved to ensure the constitutionality of the State's laws. Topics discussed include revenue stream for the State and local governments that is representative of the actual revenue from mineral properties, equal protection concerns with the current law and decision of the Kansas Supreme Court in the case Cherokee & Pittsburg Coal & Mining Co. v. Board of Comm'rs on ownership.
- Subjects
MINERAL rights; SUBSURFACE property rights; GOVERNMENT revenue; EQUAL rights; KANSAS. Supreme Court
- Publication
Kansas Journal of Law & Public Policy, 2017, Vol 26, Issue 2, p176
- ISSN
1055-8942
- Publication type
Article