We were recently contacted by a landmen regarding fractional mineral rights on (2) pieces of property in West Va. that were left to us by our Grandfather. On one they already have a signed lease with the surface owner and were trying to locate all concerned parties so we could agree on a Lease Agreement amount On the other, there has been no drilling but they seem to think we lost our mineral rights due to unpaid taxes. None of us knew this property existed until now, so how can they make such a claim?
Dear Ms. Whitmer,
The question should be, "Does West Virginia tax mineral rights?" and, "If the answer is yes, what is the redemption period?"
I have certainly been told that West Virginia taxes non-producing minerals. Have you ever paid any mineral property tax? If not, would you be surprised that the minerals were confiscated by the state for non-payment of taxes?
It is the responsibility of each person to manage their mineral interests. Nobody will do it for you.
I can answer none of the questions that you have posed, but can offer food for thought.
You should contact the assessor's office of the county where the mineral rights are located and inquire about this. Mr Cotton is correct about the taxing of mineral (oil gas etc) rights at the county level. There is a time period that is followed before the properties are forfeited and sometimes you can redeem them. Was your grandfather's estate probated or administered in West Virginia? Someone at the court house can help you sort through this.
Thank you very much for your reply. I have a number for someone at the State Auditors Office and plan to contact them today. I will also try to locate the Assessor’s office and see what they have to say. The property in question changed hands in 2005. I live in Texas and we do not tax mineral rights in our State. I am pretty sure his estate was probated in West Va. because I don’t think they ever lived any place else. I will check with some of my cousins who reside in New Jersey and see what they know. Really appreciate your suggestions.
Carol -
Ignornantia juris non excusat
If you are referring to the company's claim that you may have lost your minerals due to unpaid taxes, even 'tho your never knew about the properties, then I'd have to remind you that "Ignorance of the law is no excuse".
Ask the Landman to send you whatever information he has on the taxing authority that may have seized the property or put it up for sale (State, County, School Board - whatever) and call them - they will be able to supply you with information regarding the subject tax laws and your rights as a taxpayer.
In most States there is a period of time following the seizure of property for non-payment of taxes, when the owner is allowed the opportunity to pay off the taxes (with fines, of course) and regain the property.
Other than that, I'd suggest you contact an attorney familiar with West Virginia law.
Hope this helps -
Charles
Charles Emery Tooke III
Certified Professional Landman
Fort Worth, Texas
Hello Charles: Thank you for your reply to my questions. Seems there is a (3) year period after they property has been sold to reclaim your mineral rights. This property was in my Grandfather’s will and none of the heirs were aware that it existed. Since it sold in 2005, we have missed our chance to reclaim it but wondered should it change hands again, if we could ask to be notified. Would just like to get the property back in the family to pass on.
Charles Emery Tooke III said:
Carol -
Ignornantia juris non excusat
If you are referring to the company's claim that you may have lost your minerals due to unpaid taxes, even 'tho your never knew about the properties, then I'd have to remind you that "Ignorance of the law is no excuse".
Ask the Landman to send you whatever information he has on the taxing authority that may have seized the property or put it up for sale (State, County, School Board - whatever) and call them - they will be able to supply you with information regarding the subject tax laws and your rights as a taxpayer.
In most States there is a period of time following the seizure of property for non-payment of taxes, when the owner is allowed the opportunity to pay off the taxes (with fines, of course) and regain the property.
Other than that, I'd suggest you contact an attorney familiar with West Virginia law.
Hope this helps -
Charles
Charles Emery Tooke III
Certified Professional Landman
Fort Worth, Texas