My niece inherited a non-participating deed to the mineral rights (does not say land) in Reeves County, Texas. There are 4 heirs who received an undivided 20/640th of 1/8th of the oil and gas produced and mined from the following land:
all of Section 11, Block C-1, Public School Land Survey, Reeves Co., Texas.
What taxes is she supposed to pay besides Federal income taxes? She just received a notice from a lawyer representing Reeves County that there are back taxes due for 2015-2017. Shouldn't the landowner be responsible instead? However, the deed was written in 1952 and we don't know the landowner.
Also, if my niece pays 1/4 of the taxes Reeves Co. says are due, what happens if the other 3 heirs don't pay their share?