Read the full stored bill text
SECOND REGULAR SESSION
HOUSE BILL NO. 2890
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE HARBISON.
4637H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal section 259.220, RSMo, and to enact in lieu thereof one new section relating to
mineral rights.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 259.220, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 259.220, to read as follows:
259.220. [ All rights and interests in or to oil, gas or other minerals underlying land,
2 whether created by or arising under deed, lease, reservation of rights, or otherwise, which
3 rights or interests are owned by any person other than the owner of the land, shall be assessed
4 and taxed separately to the owner of such rights or interests in the same manner as other real
5 estate. The taxes on such rights or interests which are not owned by the owner of the land
6 shall not be a lien on the land. ] All rights and inter ests in, or rela ted to, oil, gas, or other
7 minerals beneath land within this state, whether federal, state, or county land,
8 established by deed, lease, rese rvation of rights, or any other means and owned by any
9 individual or entity other than the landowner shall be assessed and taxed separately to
10 the holder of such rights and inter ests in the same manner as other real estate. T axes
11 levied on these separate mineral rights and interes ts, when not held by the landowner ,
12 shall not constitute a lien.
✔
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.