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SB26-044

Tax Collection Mineral Rights County Treasurers

Type Bill
Session 2026 Regular Session
Subjects
Fiscal Policy & Taxes

Concerning the collection of taxes on mineral rights by county treasurers.

Bill Summary:

The bill authorizes a board of county commissioners to cancel any taxes that have been levied on a severed mineral account 5 years after the date the taxes become delinquent. The bill establishes certain requirements for when a county may convey a tax lien on a severed mineral account to a grantee or surface owner of record after a period of 5 years.


(Note: This summary applies to this bill as introduced.)

Prime Sponsors

Senator Byron Pelton

Senator

Byron Pelton

Committees

Senate

Finance

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Status

Under Consideration

Introduced

Under Consideration

Related Documents & Information

Date Version Documents
01/27/2026 Introduced PDF
Date Location Action
01/27/2026 Senate Introduced In Senate - Assigned to Finance

Prime Sponsor

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