HonorableE. P. Jennings
County Auditor
Hardin County
Kountze,Texas
Dear Sir:
opinionHo. o-1217
Re) Taxationof rainerals.sevsrddbpy
reservation.
We are in receiptof your letter of August 1, 1939, in which you request
the opinionof this departmentupon the followingquestion:
"In the cese of where one party sells and conveysa tract of land,
and the grantorreservesthe mineralsor a part of the mineral,
shell the grantorbe assessedfor taxes the whole or pert of such
mineralrights reserved?”
IIII.exervs, Gerner (sup. Ct.,1932)30 S. W. (Q.) 769, it was stated:
?ha authoritativedecisionsof this State esteblimhthe following
elementaryrules, to-wit:
"2. That a sexeranceof mineralsmay be made by an exceptionor
reservationin the deed conveyingthe land."
It Is stated in Humble Oil& RefiningCo. vs. State (T. C. $. 1928, writ
refused)3 S. W. (2d) 559, that:
"F;tis now a well recognizedprincipleof law that, after the mineral
estatehas been severedby the owner from the land, sama is subject
to taxes,and the owner of the mineralestate is liableforKtaxest&
the same extent that propertyowners are liablefor any other tax."
The Texss SupremeCourt speakingthrougbJusticeGreenwoodin Hoger vs.
Stokes, (1927)294 S. W. 835, stated:
"Realestate is ordinarilytaxed as a unit: yet, where there have
been severancesby conveyance;exception,or res~ervation, so that one
portionof realty belongsto one person and other portionsto others,
each owner should pay taxes under proper assessmentagainsthim of the
portion!owned by him. The fact that a portionmay consistof minerals,
or of a fractionalinterestthereinmakes no difference,l . ."
Hcm.B. P. Jennings, Page 2 O-1217
Articles7151 et seq. R. C. S. 1525,clearlycontemplatesthat real
estate shall ba assessedfor taxes againstthe owner aa of JanuaryI.&
in %ha year for which the property is requiredtobe renderedor assessed.
It is OW! opinionthat when a grantoreells and qanveyaa tract cdfland
reeervingthe minerab or a fractionalpart of the minerals, therein,such
grantorah0Kl.dbe aseesaedfor taxsa on tha mineral interestowned or
reservedby him.
Very truly yours
ATWRIWGSWWRALOFTEXAS
e/Cecil C. Canmmok
Bs
Cecil C. CsJmpaok
Amlhant