Review the two county tax notices and appraisal detail from the appraisal companies to make sure that the well value has been divided between the two counties based on the proportion of the wellbore or unit acreage in each county. Such as, 40% in Martin County and 60% in Midland County. This is a common practice, to divide the well between the two counties where the unit or horizontal wellbore is in both counties. You just need to verify that each county is not taxing at 100% of the total well value, only the reduced portion. Have seen this in multiple Texas counties.
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