Opinion No.

Honorable Bobby Joe Mann Palo Pinto County Attorney Courthouse Palo Pinto, Texas 76072

Re: Whether the Water Commission has the authority to create a district whose boundaries exclude mineral estates located more than 300 feet below the surface of the land and whether such mineral estates must be taxed (RQ-1457)

Dear Mr. Mann:

You inform us that in 1980 the Texas Water Commission by written order granted a petition authorizing the creation of a municipal utility district within Palo Pinto County designated "Sportsman's World Municipal Utility District." The petition approved by the commission…