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HB 157, 52nd R.S.
Relating to providing for the assessment and payment of taxes on land in certain instances providing that ownership of the surface estate in land shall constitute adverse possession of the mineral or sub-surface estate; providing for a three-year period of limitation; providing that the provisions of this act shall not apply when the sub-surface or mineral estate is drilling, producing, mining or being rendered for taxation and taxes paid thereon.

Author: Gilbert M. Spring
Coauthor: E. A. "Charlie" Woods, Jr.

Mines & Mineral Resources
Taxation--Property-Assessment & Collection

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