Case Information
*1 Honorable E. P. Jennings
County Auditor
Hardin County
Kountze, Texas
Dear Sir:
opinion Ho. o-1217 Re) Taxation of rainerals.sevsrddbpy reservation.
We are in receipt of your letter of August 1, 1939, in which you request the opinion of this department upon the following question:
"In the cese of where one party sells and conveys a tract of land, and the grantor reserves the minerals or a part of the mineral, shell the grantor be assessed for taxes the whole or pert of such mineral rights reserved?”
III I.exer vs, Gerner (sup. Ct.,1932) 30 S. W. (Q.) 769, it was stated:
?ha authoritative decisions of this State esteblimh the following elementary rules, to-wit:
"2 . That a sexerance of minerals may be made by an exception or reservation in the deed conveying the land." It Is stated in Humble Oil& Refining Co. vs. State (T. C. $. 1928, writ refused) 3 S. W. (2d) 559, that:
"F;t is now a well recognized principle of law that, after the mineral estate has been severedby the owner from the land, sama is subject to taxes, and the owner of the mineral estate is liable forKtaxes t& the same extent that property owners are liable for any other tax." The Texss Supreme Court speaking througb Justice Greenwood in Hoger vs. Stokes, (1927) 294 S. W. 835, stated:
"Real estate is ordinarily taxed as a unit: yet, where there have been severances by conveyance; exception, or res~ervation, so that one portion of realty belongs to one person and other portions to others, each owner should pay taxes under proper assessment against him of the portion! owned by him. The fact that a portion may consist of minerals, or of a fractional interest therein makes no difference, l . ." *2 Hcm.B. P. Jennings, Page 2 O-1217
Articles 7151 et seq. R. C. S. 1525, clearly contemplates that real estate shall ba assessed for taxes against the owner aa of January I.& in %ha year for which the property is required tobe rendered or assessed. It is OW! opinion that when a grantor eells and qanveya a tract cdf land reeerving the minerab or a fractional part of the minerals, therein, such grantor ah0Kl.d be aseesaed for taxsa on tha mineral interest owned or reserved by him.
Very truly yours ATWRIWGSWWRALOFTEXAS e/Cecil C. Canmmok Bs Cecil C. CsJmpaok Amlhant