Tex. Tax Code § 32.02
This is the official text of Tex. Tax Code § 32.02, part of Texas’s Tax Code — governs state and local taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 32.02. RESTRICTIONS ON A MINERAL INTEREST TAX LIEN.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.