Texas § TX.32.02 - RESTRICTIONS ON A MINERAL INTEREST TAX LIEN
Full text of Texas The Texas Constitution § TX.32.02 — RESTRICTIONS ON A MINERAL INTEREST TAX LIEN, with citation guidance and answers to common questions.
§ TX.32.02. RESTRICTIONS ON A MINERAL INTEREST TAX LIEN
RESTRICTIONS ON A MINERAL INTEREST TAX LIEN. (a) If a mineral estate is severed from a surface estate and if different persons own the mineral estate and surface estate, the lien resulting from taxes imposed against each interest in the mineral estate exists only for the duration of the interest it encumbers. After an interest in the mineral estate terminates, the lien encumbering it expires and is not enforceable: (1) against any part of the surface estate not owned by the owner of the interest encumbered by the lien; (2) against any part of the mineral estate not owned by the owner of the interest encumbered by the lien; or (3) against the owner of the surface estate as a personal obligation, unless he also owns the interest encumbered by the lien. (b) Taxes imposed on a severed interest in a mineral estate that has terminated remain the personal liability of the person who owned the interest on January 1 of the year for which the tax was imposed. Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.32.02
What does The Texas Constitution § TX.32.02 cover?
Section TX.32.02 ("RESTRICTIONS ON A MINERAL INTEREST TAX LIEN") is part of the The Texas Constitution, the codified statutory law of Texas. 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 Texas § TX.32.02?
A common citation format is "The Texas Constitution § TX.32.02" (Texas). 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 Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.32.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas 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 Texas.