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Arkansas Code Title 26. Taxation § 26-26-1111. Mineral and surface estates

Current as of March 28, 2024 | Updated by Findlaw Staff

When the mineral estate and the surface estate in land shall become vested in the same person, after a prior severance by deed or otherwise, the two (2) estates shall merge and be considered as a single interest or estate and shall be assessed and carried on the assessment books in the same manner as provided by law for interests or estates in land where the mineral interest has never been severed from the surface estate.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-26-1111. Mineral and surface estates - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-26-1111/

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