A while back, I posted a thread concerning being surprised by a tax bill from a county in Texas in which I had no royalty interest holdings. Subsequent to that, I was surprised by another tax bill from another county in which I had no holdings. After research, I determined that my holdings with respect to this issue are entirely within Fisher county. Fisher county consolidated school districts with districts in Nolan and Taylor counties, resulting in tax bills from those counties in addition to Fisher county. I only received an appraisal from Fisher county.
It strikes me this is a very inefficient way to do business for all parties concerned. Instead of the county in which the wells reside following up the appraisal with a single tax bill that collects for the consolidated school district that resides in their county and then sending a single check to each of the school districts, three counties are paying the fees to send out tax bills and paying the labor to process the payments received and the royalty receivers are having to send in three separate payments. For small interest owners such as myself I suspect the costs of processing the billing and payments exceeds the revenue received.
It seems to me the state has an opportunity to greatly increase fiscal efficiency by making each county responsible for collecting all taxes appraised/assessed within their boundaries or exempting taxation of properties if the cost of processing the billing and payments (including postage) exceeds the revenue.