Tex. Tax Code § 32.02 · Chapter 32. TAX LIENS AND PERSONAL LIABILITY
RESTRICTIONS ON A MINERAL INTEREST TAX LIEN.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If a mineral estate is severed from a surface estate and if different persons own the mineral estate and surface estate, the lien resulting from taxes imposed against each interest in the mineral estate exists only for the duration of the interest it encumbers. After an interest in the mineral estate terminates, the lien encumbering it expires and is not enforceable:
(1) against any part of the surface estate not owned by the owner of the interest encumbered by the lien;
(2) against any part of the mineral estate not owned by the owner of the interest encumbered by the lien; or
(3) against the owner of the surface estate as a personal obligation, unless he also owns the interest encumbered by the lien.
(b) Taxes imposed on a severed interest in a mineral estate that has terminated remain the personal liability of the person who owned the interest on January 1 of the year for which the tax was imposed.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.32.htm
- Text hash
- sha256 47ed9847e04b6f84c9d9642598bea1efa161c527e6b3c4e15ca22cd7e16cf1dd
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.