Tax Type
Property Tax
Description
Mineral Lands;Assessment
Topic
Property Subject to Tax
Date Issued
10-26-1972
A severance tax on the removal of coal and gas should be deemed a property tax and subject to the same rules of administration and enforcement as other property taxes. A county having a severance tax may require common carriers and producers of coal who own the property or the mineral rights to file reports. Gross receipts at the time of sale are permitted to be the measure of the severance tax.
Attorney General's Opinion