Untitled Texas Attorney General Opinion

QBfficeof t&z Rlttornep Qkterat State of QLexae DAN MORALES May 2, 1997 ATTORNEY GENERAL The Honorable C. E. “Mike” Thomas III Opinion No. DM-438 Howard County Attorney P.O. Box 2096 Re: Ad valorem taxation of equipment used to Big Spring, Texas 7972 1 produce. minerals on mineral leasehold estate, and related questions (RQ-918) Dear Mr. Willcerson: You have requested our opinion regarding the proper method of assessing and collecting ad valorem taxes’ on “casing, tubing, pump jacks, tanks, surf&e pipe” and other equipment used to produce minerals on a mineral leasehold estate. As you know,…