Ark. Code Ann. § 26-26-1111: Mineral and surface estates owned by same person

When the mineral estate and the surface estate in land shall become vested in the same person, after a prior severance by deed or otherwise, the two (2) estates shall merge and be considered as a single interest or estate and shall be assessed and carried on the assessment books in the same manner as provided by law for interests or estates in land where the mineral interest has never been severed from the surface estate.