Opinion No.

The Honorable C. E. "Mike" Thomas III Howard County Attorney P.O. Box 2096 Big Spring, Texas 79721

Re: Ad valorem taxation of equipment used to produce minerals on mineral leasehold estate, and related questions (RQ-918)

Dear Mr. Wilkerson:

You have requested our opinion regarding the proper method of assessing and collecting ad valorem taxes1 on "casing, tubing, pump jacks, tanks, surface pipe" and other equipment used to produce minerals on a mineral leasehold estate. As you know, both real and personal property are subject to ad valorem taxation in Texas unless exempted by law from taxation.…