{"data":{"id":"us-tx/tex.-tax-code-11.146","jurisdiction":"us-tx","citation":"Tex. Tax Code § 11.146","heading":"MINERAL INTEREST HAVING VALUE OF LESS THAN $500.","body":"(a) A person is entitled to an exemption from taxation of a mineral interest the person owns if the interest has a taxable value of less than $500.\n(b) The exemption provided by Subsection (a) applies to each separate taxing unit in which a person owns a mineral interest and, for the purposes of Subsection (a), all mineral interests in each taxing unit are aggregated to determine value.\nAdded by Acts 1995, 74th Leg., ch. 296, Sec. 1, eff. Jan. 1, 1996.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE C. TAXABLE PROPERTY AND EXEMPTIONS","CHAPTER 11. TAXABLE PROPERTY AND EXEMPTIONS","SUBCHAPTER B. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm#11.146","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"89eca2745b9d7c29fb5e820f308658947da778ae0422c27ea504aae33960fca2","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-11.145","next":"us-tx/tex.-tax-code-11.15"},"notice":"GroundRules: Original legal text. Not legal advice."}