I want to apologize for the confusion. The purpose of filing the 25.25 (ultimately) is to get the county to change the name on the tax bill over to the buyer, and remove your name from the roll. Since it seems the buyer is willing to pay the taxes, you shouldn't have to go that route. I am only suggesting it in the event that you have confirmed the property was sold, and do not want to be responsible for taxes when you had no royalty income. I would go the route of having the buyer pay you back for the taxes in question, and then have the county change the name over to the buyer so you do not receive any future tax statements. If that doesn't work, we can focus on the 25.25c.
Thanks for the clarification. I don't think the buyer will have any trouble repaying me for the taxes. So, I probably won't have the need of the 25.25c. I really appreciate your input.
From what I am able to understand, the surface was sold a long time ago and I am talking about the minerals. However, I can check the records to find out if there has been a deed of sale of the surface land now that I have found the site where I can get Midland County deeds.
You said the “property” was sold in 2014. Did you sell the land (surface) and retain the minerals in the deed? If so, then the minerals are still yours, you simply sold the surface. That’s why you would be getting tax statements, because you have a producing well UNDER THE SURFACE YOU SOLD. I just want to be sure we’re all on the same page and I’m not convinced we are! Linton