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