85R731 SMH-D
 
  By: Seliger S.B. No. 676
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the listing of separate interests in minerals in place
  in ad valorem tax appraisal records.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 25.12(a), Tax Code, is amended to read as
  follows:
         (a)  Except as provided by Subsection (b) [of this section],
  each separate interest in minerals in place shall be listed
  separately from other interests in the minerals in place in the name
  of the owner of the interest. The chief appraiser is responsible
  for ascertaining the ownership of interests in minerals in place on
  the basis of duly executed and recorded instruments of title and may
  not require an owner of a separate interest in minerals in place who
  is the operator designated with the railroad commission to provide
  information regarding ownership by others of separate interests in
  minerals in place as a condition for listing the interest of the
  operator separately from those other interests.
         SECTION 2.  This Act takes effect September 1, 2017.