Tex. Educ. Code § 49.301
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
In this subchapter, "mineral property" means a real property mineral interest that has been severed from the surface estate by a mineral lease creating a determinable fee or by a conveyance that creates an interest taxable separately from the surface estate. A mineral property includes each royalty interest, working interest, or other undivided interest in the mineral property.
Tex. Educ. Code art. 49.301