Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL . STATE OF TEXAS JOHN CORNYN November 26,200l The Honorable Pat Phelan Opinion No. JC-0436 Hockley County Attorney 802 Houston, Suite 211 Re: The ad valorem taxation of mineral interests Levelland, Texas 79336 that extend across the boundary between two counties (RQ-03 89- JC) The Honorable G. Dwayne Pruitt Terry County Attorney 500 West Main, Room 208E Brownfield, Texas 793 16-4335 Gentlemen: You ask about the proper method for allocating the taxable value of mineral interests that straddle the boundary between your two counties.’ While the Tax Code does not…