Texas § 11.146 MINERAL INTEREST HAVING VALUE OF LESS THAN $500.

Texas Statutes

§ 11.146 — MINERAL INTEREST HAVING VALUE OF LESS THAN $500.

Texas § 11.146

Code TXTax Code

This text of Texas § 11.146 (MINERAL INTEREST HAVING VALUE OF LESS THAN $500.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 11.146 (2026).

Text

Sec. 11.146. MINERAL INTEREST HAVING VALUE OF LESS THAN $500.

(a)A person is entitled to an exemption from taxation of a mineral interest the person owns if the interest has a taxable value of less than $500.

(b)The exemption provided by Subsection (a) applies to each separate taxing unit in which a person owns a mineral interest and, for the purposes of Subsection (a), all mineral interests in each taxing unit are aggregated to determine value.

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Sec. 11.146. MINERAL INTEREST HAVING VALUE OF LESS THAN $500. (a) A person is entitled to an exemption from taxation of a mineral interest the person owns if the interest has a taxable value of less than $500.
(b) The exemption provided by Subsection (a) applies to each separate taxing unit in which a person owns a mineral interest and, for the purposes of Subsection (a), all mineral interests in each taxing unit are aggregated to determine value.