HB 922, 44th R.S.
Relating to providing that the tax liens provided by the Constitution and statutes of the State to secure ad valorem taxes on oil, gas, or other minerals in place, or upon any leasehold interest therein and/or on any personal property or equipment used in connection therewith, shall, after taxes thereon become delinquent, attach and extend to all wells, personal property and equipment located on said land, as well as the minerals in place, and to the mineral estate owner's share of such minerals after severance from the land, and to proceeds of sale of such minerals, and providing that such lien shall be paramount to all other rights and liens.
Author: Walter E. Jones
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