HB 270, 36th R.S.
Relating to providing for rendition and assessment for taxation of the interest in land of the lessee under an oil or mineral lease, and that taxes shall be paid by the owner of the fee simple title to the land upon the value of the land subject to the lease, and by the lessee upon the value of his lease hold interest in the land.
Author: Walter Elmer "Uncle Elmer" Pope
Subjects:
Mines & Mineral Resources
Oil & Gas
Property Interests--Real Property
ROYALTIES
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