hello - I was just reviewing your post which I’ve linked (or hopefully I’ve linked. a bit of a noob…)
since not all counties tax severed mineral interests; and, since KS has a dormant minerals statute - how would one go about determining if minerals acquired decades ago were still owned??
also - do you happen to have a list of which KS counties charge taxes on severed minerals?
finally - I assume that the taxation being referred to is on non producing minerals; as producing minerals would have taxes deducted from pay statements. would this be correct??
You will need to do a title examination of the minerals in question to determine if it is still owned. You can start that by contacting the county Register of Deeds (if you are wanting to perform a search yourself), or contact a title company in the county.
Severed minerals are taxed regardless if there is production or not. I have minerals in Kansas that I am taxed on both the (producing) royalty interest, and a separate tax bill for the severed mineral interest. Property taxes in Kansas are never deducted from royalties / minerals unless they are delinquent for some time.
Kansas Severed Mineral Tax List - 2012.xlsx (9.5 KB)
The severed mineral list is from 2012, but I believe it should be mostly accurate.