Tex. Tax Code Section 41.455
Pooled or Unitized Mineral Interests

(a)

If a property owner files protests relating to a pooled or unitized mineral interest that is being produced at one or more production sites located in a single county with the appraisal review boards of more than one appraisal district, the appraisal review board for the appraisal district established for the county in which the production site or sites are located must determine the protest filed with that board and make its decision before another appraisal review board may hold a hearing to determine the protest filed with that other board.

(b)

If a property owner files protests relating to a pooled or unitized mineral interest that is being produced at two or more production sites located in more than one county with the appraisal review boards of more than one appraisal district and at least two-thirds of the surface area of the mineral interest is located in the county for which one of the appraisal districts is established, the appraisal review board for that appraisal district must determine the protest filed with that board and make its decision before another appraisal review board may hold a hearing to determine the protest filed with that other board.

(c)

A protest determined by an appraisal review board in violation of this section is void.

Added by Acts 1999, 76th Leg., ch. 810, Sec. 1, eff. Jan. 1, 2000.

Source: Section 41.455 — Pooled or Unitized Mineral Interests, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.455 (accessed Apr. 13, 2024).

41.01
Duties of Appraisal Review Board 41.02
Action by Board 41.03
Challenge by Taxing Unit 41.04
Challenge Petition 41.05
Hearing on Challenge 41.06
Notice of Challenge Hearing 41.07
Determination of Challenge 41.08
Correction of Records on Order of Board 41.09
Clerical Errors 41.10
Correction of Records on Recommendation of Chief Appraiser 41.11
Notice to Property Owner of Change in Records 41.12
Approval of Appraisal Records by Board 41.13
Protest Hearing Database 41.41
Right of Protest 41.42
Protest of Situs 41.43
Protest of Determination of Value or Inequality of Appraisal 41.44
Notice of Protest 41.45
Hearing on Protest 41.46
Notice of Protest Hearing 41.47
Determination of Protest 41.61
Issuance of Subpoena 41.62
Service and Enforcement of Subpoena 41.63
Compensation for Subpoenaed Witness 41.64
Inspection of Tax Records 41.65
Request for State Assistance 41.66
Hearing Procedures 41.67
Evidence 41.68
Record of Proceeding 41.69
Conflict of Interest 41.70
Public Notice of Protest and Appeal Procedures 41.71
Evening and Weekend Hearings 41.411
Protest of Failure to Give Notice 41.413
Protest by Person Leasing Property 41.415
Electronic Filing of Notice of Protest 41.445
Informal Conference Before Hearing on Protest 41.455
Pooled or Unitized Mineral Interests 41.461
Notice of Certain Matters Before Hearing 41.4115
Forfeiture of Remedy for Nonpayment of Taxes

Accessed:
Apr. 13, 2024

§ 41.455’s source at texas.gov

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Location: https://texas.public.law/statutes/tex._tax_code_section_41.455

Original Source: Section 41.455 — Pooled or Unitized Mineral Interests, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.455 (last accessed Apr. 13, 2024).