Missouri Statutes
§ 259.220 — Taxation of mineral rights.
Missouri § 259.220
This text of Missouri § 259.220 (Taxation of mineral rights.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mo. Rev. Stat. § 259.220 (2026).
Text
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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Legislative History
(L. 1965 2d Ex. Sess. p. 917 § 22)
Nearby Sections
15
§ 259.010
Council established.§ 259.020
Council membership.§ 259.030
Council officers.§ 259.040
Expenses of members.§ 259.050
Definitions.§ 259.060
Waste prohibited.§ 259.080
Permits — fee structure proposal.§ 259.110
Production pooling authorized.§ 259.130
Lien for drilling expenses.Cite This Page — Counsel Stack
Bluebook (online)
Missouri § 259.220, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/259.220.