Missouri § 259.220 - Taxation of mineral rights.
Full text of Missouri Revised Statutes of Missouri § 259.220 — Taxation of mineral rights., with citation guidance and answers to common questions.
§ 259.220. Taxation of mineral rights.
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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(L. 1965 2d Ex. Sess. p. 917 § 22)
---- end of effective 28 Aug 1965 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 259.220
What does Revised Statutes of Missouri § 259.220 cover?
Section 259.220 ("Taxation of mineral rights.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 259.220?
A common citation format is "Revised Statutes of Missouri § 259.220" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 259.220 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.