In Oklahoma oil and gas interests by themselves do not appear in tax roles.
In Oklahoma, a mineral interest is considered an interest in land.
When an individual dies owning a mineral interest in their own name (not held in trust, by transfer-on-death deed, joint tenancy, or life estate), there are two primary ways for heirs to be recognized as owners:
1. Probate
Probate is a court-supervised process that can often be completed in a relatively short time (sometimes 50–75 days). Many attorneys handle straightforward probates on a flat-fee basis. In uncomplicated cases, heirs are rarely required to appear in court.
Once the court enters its final order, a certified copy is filed in the land records, transferring ownership from the decedent’s estate to the rightful heirs. Probate is required even if the decedent left no Last Will and Testament, as Oklahoma law provides default inheritance rules.
2. Affidavit of Heirship (AOH)
An affidavit of heirship is a sworn statement that reports the decedent’s death, identifies heirs, and may include a surviving spouse. It is filed in the land records to give notice of who is believed to inherit. If a Last Will and Testament exists, it may be attached.
Affidavits of heirship are often requested when signing an oil and gas lease. However, there are important limitations:
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An AOH does not create marketable title unless it has been of record for 10 years with no conflicting documents filed.
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If a Will exists, many title attorneys consider an AOH insufficient since only a court can determine a Will’s validity.
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Many operators will not pay royalties under an AOH until the 10-year period has passed, even though they may accept it for leasing and bonus payments.
For this reason, an affidavit of heirship is usually practical only when the anticipated royalties are too small to justify the cost of probate.
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