Modifies provisions relating to the taxation of mineral rights

HB 2890 changes how mineral rights taxes are handled in the state. It requires mineral rights (like oil or gas rights) owned by someone other than the landowner to be taxed directly to that rights holder, not the landowner. The bill specifies that taxes on these separate mineral rights won’t create a lien, meaning they can’t be used to seize the land itself. This directly affects mineral rights holders (such as energy companies or investors) who don’t own the surface land, shifting their tax responsibility and removing land seizure risk.