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Mineral Rights


Mineral Rights can be described as the unseen value associated with a tract of land.

  • If mineral rights are severed, i.e. the process of separating mineral rights from the surface rights, a new and separate chain of title for the mineral rights begins
  • Oil and gas rights that have been separated are valued based on production of a well
  • As with other assets, royalty rights come with a tax liability
    • County Ad Valorem Tax is levied on producing wells to mineral owners
    • They are billed and collected once a year

 

DTE Form 6A

  • If the Operator of the Oil and Gas Well pays the full amount of taxes assessed against the property, including taxes assessed against all royalty interests
  • The DTE Form 6A must be completed and filed with the Cuyahoga County Fiscal Department annually by June 30th ( for the year completed December 31).

DTE Form 6A

DTE Form 6

  • If the operator does not pay all taxes assessed against all interests, the operator must file DTE Form 6 which requires a listing of all royalty interests.
  • The DTE form 6 must be completed and filed with the Cuyahoga County Fiscal Department annually by June 30th (for the year completed December 31).

DTE Form 6

 

For more detailed information please call the Cuyahoga County Fiscal Department’s Appraisal Division at 216-443-4663.