Untitled Texas Attorney General Opinion

October 13, 1949 Hon. Dorman Nickels Opinion No. V-93 5. County Attorney Wharton county Re: Correct method of assessing Wharton, Texas taxes on royalty interests in a unitized oil and gas produc- tion unit which is located in two school districts. Dear Sir: You request our opinion on the following question: “Where landowners have executed mineral leases with pooling agents and the production unit has been subsequently formed and operated, what is the correct way to assess for taxes the royalty interest, and the correct method to allocate the taxes amongschool dis- tricts where the production…