Minerals paid

Dear Ms. Cervantez,

The appraisal district numbers have no relation to what you were paid. Your 1099s will tell you what you were paid, as will the check stubs that you saved and put in an old cigar box.

The burden of the County Appraisal District is to determine the value of the property as of December 31 of the current tax year, not a tax on what was paid. That is the job of the severance tax (on a local level) and the Federal Income Tax on a national level. Some states have an income tax.

The burden of the Tax Collector is to collect the property taxes appraised by the tax collector.