# Tex. Tax Code § 32.02: RESTRICTIONS ON A MINERAL INTEREST TAX LIEN

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.02

## Section

- **Citation:** Tex. Tax Code § 32.02
- **Heading:** RESTRICTIONS ON A MINERAL INTEREST TAX LIEN
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 32 / Section 32.02

## Text

(a) If a mineral estate is severed from a surface estate and if different persons own the mineral estate and surface estate, the lien resulting from taxes imposed against each interest in the mineral estate exists only for the duration of the interest it encumbers. After an interest in the mineral estate terminates, the lien encumbering it expires and is not enforceable:

(1) against any part of the surface estate not owned by the owner of the interest encumbered by the lien;

(2) against any part of the mineral estate not owned by the owner of the interest encumbered by the lien; or

(3) against the owner of the surface estate as a personal obligation, unless he also owns the interest encumbered by the lien.

(b) Taxes imposed on a severed interest in a mineral estate that has terminated remain the personal liability of the person who owned the interest on January 1 of the year for which the tax was imposed.

## Nearby sections

- [Tex. Tax Code § 32.01 § 32.01. TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.01.md)
- [Tex. Tax Code § 32.02 § 32.02. RESTRICTIONS ON A MINERAL INTEREST TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.02.md)
- [Tex. Tax Code § 32.03 § 32.03. RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.03.md)
- [Tex. Tax Code § 32.04 § 32.04. PRIORITIES AMONG TAX LIENS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.04.md)
- [Tex. Tax Code § 32.05 § 32.05. PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.05.md)
- [Tex. Tax Code § 32.06 § 32.06. PROPERTY TAX LOANS; TRANSFER OF TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.06.md)
- [Tex. Tax Code § 32.07 § 32.07. PERSONAL LIABILITY FOR TAX.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.07.md)
- [Tex. Tax Code § 32.014 § 32.014. TAX LIEN ON MANUFACTURED HOME.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.014.md)
- [Tex. Tax Code § 32.015 § 32.015. TAX LIEN ON MANUFACTURED HOME.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.015.md)
- [Tex. Tax Code § 32.065 § 32.065. CONTRACT FOR FORECLOSURE OF TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.065.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.02. Check the current official text before relying on it. Not legal advice.