Effective - 28 Aug 1965
259.220. Taxation of mineral rights. — 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.
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(L. 1965 2d Ex. Sess. p. 917 § 22)
Structure Missouri Revised Statutes
Title XVI - Conservation, Resources and Development
Chapter 259 - Oil and Gas Production
Section 259.010 - Council established.
Section 259.020 - Council membership.
Section 259.030 - Council officers.
Section 259.040 - Expenses of members.
Section 259.050 - Definitions.
Section 259.052 - Oil and gas resources fund created, use of moneys.
Section 259.060 - Waste prohibited.
Section 259.070 - Powers and duties of council — rulemaking, procedure.
Section 259.080 - Permits — fee structure proposal.
Section 259.090 - Production — controls and allocations authorized.
Section 259.100 - Spacing of wells, exception, noncommercial gas wells.
Section 259.110 - Production pooling authorized.
Section 259.130 - Lien for drilling expenses.
Section 259.140 - Council hearings — notice — procedure.
Section 259.150 - Questions of fact submitted to public service commission — costs.
Section 259.170 - Appeal to circuit court — time for filing — procedure.
Section 259.180 - Prohibited acts — knowledge — certificate of clearance.
Section 259.210 - Threatened violations — injunction.