2011 Missouri Revised Statutes
TITLE XVI CONSERVATION, RESOURCES AND DEVELOPMENT
Chapter 259 Oil and Gas Production
Section 259.220. Taxation of mineral rights.
Taxation of mineral rights.
259.220. All rights and interests in or to oil, gas or other minerals underlying land, whether created by or arising under deed, lease, reservation of rights, or otherwise, which rights or interests are owned by any person other than the owner of the land, shall be assessed and taxed separately to the owner of such rights or interests in the same manner as other real estate. The taxes on such rights or interests which are not owned by the owner of the land shall not be a lien on the land.
(L. 1965 2d Ex. Sess. p. 917 22)
Annotation Copyright Missouri Joint Committee on Legislative Research
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