ATTORNEY GENERAL
Under provisions set out in the Texas Constitution, the Texas Government Code, 
Title 4,  402.042 and numerous statutes, the attorney general is authorized to 
write advisory opinions for state and local officials. These advisory opinions 
are requested by agencies or officials when they are confronted with unique or 
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the opinion of the Attorney General unless and until it is modified or overruled 
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Opinion.

DM-438. (RQ-918) The Honorable
 C. E. "Mike" Thomas III, Howard County Attorney, P.O. Box 2096, Big Spring,
 Texas 79721, concerning ad valorem taxation of equipment used to produce
 minerals on mineral leasehold estate, and related questions.


Summary. For purposes of ad valorem taxation,
 the value of mineral production equipment must be appraised separately from
 the value of the mineral leasehold interest for which the equipment is used.
 Determination of the applicable statute of limitations period for collection
 of delinquent ad valorem taxes turns upon whether the property is real or
 personal. If the property is personal, taxes on it may not be collected by
 suit or seizure if they have been delinquent for more than four years. If
 the property is real, the twenty-year limitations period applies. Mineral
 production equipment cannot be categorically classified as either real or
 personal property. Instead, determinations of the proper tax classification
 of production equipment must be made on a case-by-case basis.


TRD-9706266



Request for Opinion

ID# 39533. Request from the Honorable David
 Counts, Texas House of Representatives, P.O. Box 2910, Austin, Texas 78768-
2910,
 concerning whether a former regent of the Texas State Technical College System
 may be appointed executive officer of the system.


TRD-9706267