Missouri Revised Statutes













Chapter 259

Oil and Gas Production

←259.210

Section 259.220.1

259.230→

August 28, 2015

Taxation of mineral rights.

259.220. 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.



(L. 1965 2d Ex. Sess. p. 917 § 22)







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