If only 50 percent of the mineral formation being taxed lay within Hockley County, then the taxing units for whom the Hockley District valued the property could tax only 50 percent of the formation. And, because they could tax only 50 percent of the formation, the Hockley District could assess only 50 percent of the formation for tax purposes.
November 21, 2005 at 12:00 AM
1 minute read
The original version of this story was published on Texas Lawyer
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