
Double Tax Trouble: Cross-Conveyances and Ad Valorem Tax Liability When Pooling Across County Lines
March 2022 — In two companion cases, Chambers v. San Augustine Cnty. Appraisal District (“Chambers I”), and San Augustine Cty. Appraisal District v. Chambers (“Chambers II”), the Tyler Court of Appeals was tasked with determining the effect of mineral interest pooling across county lines on ad valorem tax liability.
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