l9n/ Mississippi

2018 Regular Session

House Bill 1186

Mineral interests; owner of nonproducing interest held separately from surface estate will be liable for portion of ad valorem taxes on land.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on January 30, 2018. The 2018 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTIONS 27-31-1, 27-31-73, 27-35-51, 27-41-79, 27-41-81, 27-25-523, 27-25-721 AND 27-25-307, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE OWNER OF THE SURFACE RIGHTS IN REAL ESTATE UNDER WHICH OIL, GAS OR OTHER MINERAL INTERESTS ARE OWNED OR HELD SEPARATELY MAY BE EXEMPT FROM PAYING 25% OF THE AD VALOREM TAXES OTHERWISE DUE ON THE REAL ESTATE, AND THE OWNER OR HOLDER OF ANY NONPRODUCING OIL, GAS OR OTHER MINERAL INTEREST OWNED OR HELD SEPARATELY FROM THE RIGHTS OWNED IN THE SURFACE ESTATE SHALL PAY A PRORATED PORTION OF 25% OF THE AD VALOREM TAXES DUE ON THE LAND; TO PROVIDE THAT IF THE OWNER OR HOLDER OF ANY SEPARATELY OWNED OR HELD NONPRODUCING OIL, GAS OR OTHER MINERAL INTEREST DOES NOT PAY THE PERCENTAGE OF AD VALOREM TAXES THAT HE OR SHE IS REQUIRED TO PAY ON THE SURFACE OF THE LAND UNDER WHICH THE OIL, GAS OR OTHER MINERAL INTEREST IS LOCATED, THEN THE OIL, GAS OR OTHER MINERAL INTEREST SHALL BE SOLD IN THE SAME MANNER AS LANDS ARE SOLD FOR NONPAYMENT OF TAXES; TO PROVIDE THAT IF A SEPARATELY OWNED OR HELD NONPRODUCING OIL, GAS OR OTHER MINERAL INTEREST IS OFFERED FOR SALE DUE TO NONPAYMENT OF TAXES AND THE MINERAL INTEREST IS NOT PURCHASED AT SALE, THEN SUCH MINERAL INTEREST SHALL REVERT TO THE OWNER OF THE SURFACE ESTATE UNDER WHICH THE MINERAL INTEREST IS LOCATED, AND THE OWNER OF THE SURFACE ESTATE SHALL BECOME LIABLE FOR THE AMOUNT OF DELINQUENT TAXES FOR WHICH THE MINERAL INTEREST WAS OFFERED FOR SALE AND FOR A PRORATED PORTION OF THE 25% OF AD VALOREM TAXES DUE ON THE LAND THAT OWNERS OR HOLDERS OF SUCH SEPARATE MINERAL INTERESTS ARE REQUIRED TO PAY; TO REQUIRE TAX COLLECTORS TO PROVIDE LISTS TO THE CHANCERY COURT CLERK SPECIFYING MINERAL INTERESTS THAT WERE SOLD FOR NONPAYMENT OF TAXES AND MINERAL INTERESTS THAT WERE OFFERED FOR SALE AND WHICH REVERTED TO THE SURFACE OWNER DUE TO NOT BEING PURCHASED AT SALE; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

Its course

January 15 to January 30, 2018, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action2 actions on 2 days

In the House of RepresentativesJan 15 to Jan 30 · stopped15 days

Ways and MeansJan 15 to Jan 30 · stopped15 days

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Jan 15 – Jan 30

  1. Jan 15Referred to the House committee on Ways and Means
  2. Jan 30Died in committee in the House
All 2 actions, as published
  1. Jan 15Referred To Ways and MeansHouse of Representatives
  2. Jan 30Died In CommitteeHouse of Representatives