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Payment of ‘ad valorem’ taxes sustain ownership in mineral interest

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Reversing the trial court’s ruling, the Indiana Court of Appeals concluded that a woman’s payment of “ad valorem” taxes on a mineral interest in Posey County prevented the lapse of her partial ownership.

Carolyn Sue Stinson appealed Posey Circuit Court’s finding that she had not paid real estate taxes on the ownership of the mineral interest and that any taxes she did pay on the royalties were not publicly documented.

The appellee, George Woodcock III, argued Stinson’s mineral interest lapsed because her tax payments were for “ad valorem” taxes.

In L.C. Westervelt, Margaret Fox, Joe Dan Trigg, Attorney-in-fact and Trustee for Lillian Guild, Marilyn Guild Ramah Lee Jones, Janice Trigg and the Guild Family Trust, Barbara Killen, Patricia Kunc, Jacqueline Medley, Paul Fennessey, Carolyn Sue Stinson, R.D. Jones, Inc., and their unknown spouses, grantees, representatives, successors, heirs, and devisees v. George Woodcock III, d/b/a West Drilling Company, 65A01-1311-PL-501, the Court of Appeals declined to read the statute as narrowly as Woodcock.

The COA noted Indiana Code 32-23-10-3(a) says a lapse in a mineral interest is prevented when “taxes are paid on the mineral interest by the owner of the mineral interest.”

Also the Court of Appeals found evidence contradicting Woodcock’s assertion that Stinson’s tax payments do not appear in the public record. The COA pointed out the county did keep track of Stinson’s mineral ownership by assessing taxes on her interest and generating tax statements that included legal descriptions and well numbers.

 “But even if Woodcock is correct that the County’s records do not include all the information they should, we decline to hold Stinson may be divested of her mineral rights solely by virtue of the Posey County Auditor’s recordkeeping procedures,” Judge Melissa May wrote.

Judge L. Mark Bailey concurred with the result but, in a separate opinion, argued the majority did not have to inquire into whether and how taxes were paid and recorded.

Since oil has continued to be drilled from the property associated with Stinson’s mineral interest, Bailey contended the plain language of the statute says that was enough to sustain her ownership.
 

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  1. A traditional parade of attorneys? Really Evansville? Y'all need to get out more. When is the traditional parade of notaries? Nurses? Sanitation workers? Pole dancers? I gotta wonder, do throngs of admiring citizens gather to laud these marching servants of the constitution? "Show us your billing records!!!" Hoping some video gets posted. Ours is not a narcissistic profession by any chance, is it? Nah .....

  2. My previous comment not an aside at court. I agree with smith. Good call. Just thought posting here a bit on the if it bleeds it leads side. Most attorneys need to think of last lines of story above.

  3. Hello everyone I'm Gina and I'm here for the exact same thing you are. I have the wonderful joy of waking up every morning to my heart being pulled out and sheer terror of what DCS is going to Throw at me and my family today.Let me start from the !bebeginning.My daughter lost all rights to her 3beautiful children due to Severe mental issues she no longer lives in our state and has cut all ties.DCS led her to belive that once she done signed over her right the babies would be with their family. We have faught screamed begged and anything else we could possibly due I hired a lawyer five grand down the drain.You know all I want is my babies home.I've done everything they have even asked me to do.Now their saying I can't see my grandchildren cause I'M on a prescription for paipain.I have a very rare blood disease it causes cellulitis a form of blood poisoning to stay dormant in my tissues and nervous system it also causes a ,blood clotting disorder.even with the two blood thinners I'm on I still Continue to develop them them also.DCS knows about my illness and still they refuse to let me see my grandchildren. I Love and miss them so much Please can anyone help Us my grandchildren and I they should be worrying about what toy there going to play with but instead there worrying about if there ever coming home again.THANK YOU DCS FOR ALL YOU'VE DONE. ( And if anyone at all has any ideals or knows who can help. Please contact (765)960~5096.only serious callers

  4. He must be a Rethuglican, for if from the other side of the aisle such acts would be merely personal and thus not something that attaches to his professional life. AND ... gotta love this ... oh, and on top of talking dirty on the phone, he also, as an aside, guess we should mention, might be important, not sure, but .... "In addition to these allegations, Keaton was accused of failing to file an appeal after he collected advance payment from a client seeking to challenge a ruling that the client repay benefits because of unreported income." rimshot

  5. I am not a fan of some of the 8.4 discipline we have seen for private conduct-- but this was so egregious and abusive and had so many points of bad conduct relates to the law and the lawyer's status as a lawyer that it is clearly a proper and just disbarment. A truly despicable account of bad acts showing unfit character to practice law. I applaud the outcome.

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