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Oil/Gas/Property & Mineral Rights acquired by Tax Deed


P McAnally wrote at 2010-05-03 20:56:16
1. Effective 10/1/1979, Title 68, Section 3119 of the Oklahoma Statutes was amended so that a tax deed or certificate tax deed in OK conveyed only the surface and surface rights and mineral interests owned by the owners of the surface rights. Mineral rights in OK, once severed, do not revert to the surface owner for tax sales after that date.

2. No. You get everything that the surface owner had but no more.

3 Google (trademark) Oklahoma Statutes to find the on-line Oklahoma Statutes. Title 68, Section 3119.  

Randall wrote at 2012-05-20 06:53:12
Oklahoma changed their laws regarding the transfer of mineral rights in tax deeds at some point in the 40's or 50's (the exact date escapes me at the moment). It initially was that if you bought land through a tax resale, then you got 100% of the minerals regardless of who owned the minerals. Because of this, some people who owned a fractional interest in the minerals would not pay their taxes on purpose, have a friend purchase the land through tax resale, convey the land back to the original owner and then end up with all the minerals.

Now, minerals are only conveyed through a tax resale IF the surface owner actually owned minerals, or a part thereof. It is most likely your uncle purchased the lands through resale of someone who owned 100% of the surface and only 50% of the minerals.

P McAnally wrote at 2013-06-13 16:19:08
Prior to 10/1/1979, a Resale Tax Deed in Oklahoma conveyed all surface and minerals, including severed minerals, under the surface tract. Exceptions where the severed minerals do not pass:

1. Restricted Indians are immune, surface and minerals, unless notice was given to the Bureau of Indian Affairs or its predecessors. Davis v. Mayberry, 2010 Civ App 94. I have never seen such notice given prior to 2008.

2. The property was producing oil and/or gas and gross production tax was being paid every year covered by the Tax Resale Deed. McNaughton v. Beattie, 181 Okla. 603, 75 P.2d 400 (1937).

3. Proper notice of the resale was not given to the severed mineral owners. This occurs often enough that Tax Resale Deeds are automatically suspect and require research. Surface is usually cleared by adverse possession but not necessarily the minerals.

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Alan H. Coogan


Ohio geology, oil and gas fields and reservoirs leasing and mineral rights.Oil/water well contamination


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