The diamond drill. (Crystal Falls, Iron County, Mich.) 1887-1996, 1914-04-04


The surface rights should be assessed
in the name Of the owner. and the
same rule should be observed no as TO
assess the mineral reservation TO the
individual, firm or corporation owning
the same.
Under the provisions OF Section of
said act. it becomes necessary in the
assessment OF the mineral rights. In 80
far as the description Of the same may
be concerned, that such assessment
must conform to the assessment of the
surface rights, that is to say If the
mineral reservation under an entire
section is owned by any one indi.
vidual company. partnership or
corporation. it should not be assessed
merely as mineral reservation In
Section 1, but should be- assessed in
the same manner as far rs desert ptions
are con. n.erned. as the surface rights
are assessed to the various owners on
tie same section. This same rule
would apply to the assessment OF
mineral reservations in plated pro-
perty, and II the mineral reservation
in the entire plat is owned by one
person, irm or corporation. and the
various lots in such plats are owned
separately, then there must be a
separate assessment and valuation OF
the mineral reservation on each psrti-
cular lot or lots according TO the
ownership of the surface rights
II is probably true that in many con-
veyances, there are reservations OF
mineral rights, and that such reserva.
tions have no known value. In such
cases there should be an assessment OF
the land less mineral reservation. TO
be followed by description of the
mineral reservation, with note OPP
posite thereto, stating that the same
is OF no known value
The tax roll should be an axact copy
of the assessment roll including the
notes relative TO mineral reservations,
are assessed or not.
Since October, 1909, in all sales of
State Land made by the State Land
Commissioner there has been a
reservation OF all mineral rights 20
the State. and only the surface
rights have been conveyed. and in
assessing such lands 20 the owners
the same should be assessed less min
eral reservation. There need not,
however. be any assessment of the
mineral reservation of such lands for
the reason that such' reservation rs
owned by the State. the same being
reserved under the provisions OF Sec
iti5n of Act ESQ, Pnbilc Acts of 1909
as amended by Act "a. Public Acts
Of 1911
In the first place. uniform system
must be adopted hy the assessing
officers in ASSESSING mineral reserva-
tions The assessment OF the mineral
reser, alton should immediately follow
the assessment Of the surafce, 20 wit
i NEA of NEll, less mineral reserva-
ton
Mineral reservation on NEI Of
lNEA
If described in this FROM the dcs-
criptions will identify themselves and
be- suctr that the lien for taxes can
be enforced either by voluntary pay
ment on the part OF the owners OF by
sale OF the same for the taxes assessed.
II any other form of description Is ns-
ed In the assessment Of mineral reser-
vations. il leaps to uncertainty, i'm
perfections and errors which can only
result In the cancellation Of the take,
returned on snch description and the
charging OF the same back 20 tho
county
The correct term is ''mineral res
ervatlon or less mineral reserva.
tion. As the case may be no other
term should be used
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