OFFICE OF THE ,ATTORNEY GENERAL OF TEXAS
AUSTlN
maomble Luther c. Jobnnon
ooonty Attorney, Anusrwn munty
Faleatinr,TOxarn
Thhlr
an opinion on
wrldsr
thets 88 leaI0
f! the 14rwe
'2 si%4
entraot*uwith l
im c lm-h d xo f a ll
mu ilm5 th e‘w4 ll
l theiNoel*
t, ii kliy,in tha
ace a8 fo.be subject
lesse*be taxou oa hi8
lam4 owner on hi8 l/&h
airingthe TI uwt w4 rrqu*otauthat you
e lnstrwmnt 9nquirm!rbaut,to whi68 rou
do lnatrttmnt of rrecrd *rutX do not ,lmow
re 18 one or whtdhar it im awelp a wlr
ha owner Of the leas0 and th6 GWWC of tM
vzherob~ tha mur at the &ikt is proossrrl~
The only brais underuhloh the recyallngplant owner
aould be awessod for rekl wtkts ed.raloma tax~8~wouldbe
for hti to own en lntermt In thr real e8triits
or rml.noq-al4i.
Ronorablr Lutbor 0. fohnson, pa@ E
atfolo 1888, Vernon’8 Annotated Statutes, oomonly known
aa the Statute of Frsude,pmvido8 that a oonreyanoe of an
lntereet in land murt be 1x1 writing. Article 6887, Vernon*s
Annotated Stotutaa, provider ior the moording of all deed8
aad ooavagano4s of interesta in lend. Sinas thera la no
oonveyano4 moordsd in the County Clerk'8 offioe eonvsylag
an interest in the nlaerelr in question to the rooycllng plant
owner and sinoe it lr not knawn that there la a written inrtru-
ment d?aroln th6 learae oonvsyed an iuterest in the relnarale
to the rsoyollng plant owner, lt is our opinion that the lessee,
the rooord owner o? th6 full revan-eightha working interert,
rhould be assesmd for the full value of this seven-eiehthr
working interest. The tar swwaor 16 not required insofar
a8 real estate ir oonoamsd to inquire into oral and wcret
qraaments but 1s jurtifled in awsaelng the property a&nst
the reoord owner.
pYowish to aall pour ettsntlnn to the case of Stats
VI. ~uintana Patrolrum C0mpuw, et al., 133 8, K. (84) ll3,
by the Suprsma Court of Texa8, whloh doe8 not deal, dimatly
with your qubstlon but 1s h6lpful in determlnlng how &~~ral
lntcreetr ahould be assesasb partioularly where an oil pay-
nant la outatcnndlng.
Trurtlng that we ham mmared your gua8tlon fu?ly,
wa car0
Very truly pure
ATTC- CE?E'RALCF Tp;xAB