Taxation of Minerals and Mineral Interests
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Description
This webinar will discuss the legal issue of property taxation as applied to mineral interests, particularly those severed from surface interests, and how these affect the assessment process. A review of various approaches to the taxation of mineral interests in primary mineral-producing states will be considered. Investigation results will be shared on whether mineral taxes conform to the principles of a "good" tax. Suggestions will be provided on ways to improve assessment practices for mineral interests.
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Publication Date
4-16-2015
Document Type
Video
Recommended Citation
Kent, Calvin A., "Taxation of Minerals and Mineral Interests" (2015). Webinar Archive. 58.
https://researchexchange.iaao.org/webinar/58