A bill for an act relating to interests in minerals owned by counties and cities, and including effective date provisions.

The document structure was converted from a raw diff format with line markers to a clean, continuous text layout for readability.

A provision allowing counties to convert delinquent mineral taxes into personal judgments against owners was removed, leaving only the tax sale and redemption process as the enforcement mechanism.

Signatures, dates, and page headers were removed to produce a clean, final version of the enrolled bill.

Minor formatting inconsistencies in section numbers and line breaks were corrected to standardize the text layout.

Added cities as entities required to divest mineral rights, matching the obligations previously placed on counties.

Updated the definition of 'minerals' to explicitly include geologic hydrogen and clarified that the definition does not include minerals defined in section 208.2.

Added a new provision prohibiting counties from selling mineral rights, requiring them to only convey them to surface owners.

Established a minimum tax rate of five cents per acre on mineral rights not owned by the surface owner to cover assessment and collection costs.

Revised the process for handling delinquent taxes on mineral rights, allowing counties to convert unpaid taxes into personal judgments against the owner without a tax sale.

Added new sections defining how mineral interests are considered 'active' to prevent abandonment and specifying the filing requirements for claims on abandoned coal interests.