Relating to interests in minerals owned by counties and cities, and including effective date provisions

The bill provides that if taxes on any mineral rights or interests not owned by the owner of the land are delinquent, then the county shall send a statement of the delinquent taxes along with a notice that the mineral rights or interests will be conveyed to the owner of the land unless the owner of those mineral rights or interests pays the total amount due within days after the notice is served. The notice shall be served through first class mail. If the owner of the mineral rights and interests does not pay the total amount due, the county shall convey the mineral rights and interests to the owner of the land, terminating any right of redemption of the owner of the mineral rights or interests. The bill authorizes the county to collect the total amount due by converting the amount to a personal judgment. If the treasurer finds that it is impractical to collect the amount due through tax sale and personal judgment, the treasurer shall make a written recommendation to the board of supervisors to abate the total amount due. The board of supervisors shall abate, by resolution, the amount due and direct the treasurer to strike the amount due from the county system. Under current law, a mineral interest in coal is automatically extinguished years after its creation, transfer, or preservation and the ownership is reverted back to the owner of the land, unless a statement of claim is filed. The bill provides that any mineral interest is abandoned if it has not been active for a period of years after its creation, transfer, or preservation, unless a statement of claim is filed. The bill specifies that a mineral interest is active when one of several certain conditions exist. Title to the abandoned mineral interest vests in the owner of the surface estate in the land in, or under, which the mineral interest is located on the date of abandonment. The bill provides that the statement of claim shall not be required of an owner if the mineral interest was separately taxed for real estate tax purposes, the tax was paid, the mineral interest has not been subject to a tax sale, and the mineral interest has not been conveyed to the owner of the surface estate.