I receive royalties from 2 gas wells in West Virginia.
The land taxes are paid by Coronado Coal.
How do I find out who owns the land?
I believe you answered your own question. But to confirm, contact the County treasure or Assessor. You will need the legal description.
If they own the land do I have to go through ancillary probate to receive my mother’s share? She died 2 years ago.
The land may be severed from the minerals. If you have royalties, those go with the minerals. The surface land may not matter. Contact the operator to make sure that they have you as the owner. If you are receiving royalties that are in another person’s name, that needs to be fixed immediately. Are you paying taxes on the production? Contact the assessor. It is wise to get the title moved to your name properly if you are the heir. By probate if a will or by the state intestate law if your mom passed without a will. Condolences on her passing.
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I have been around and around with Diversified, who was paying my mother royalties. She received a form to file her taxes. So I assume she paid tax on the money she received from Diversified. But never on the land. So why do I have to do ancillary probate in WV? I probated her estate in N.C., where she died.
Minerals are real estate and title must be transferred in accordance with state law where the minerals are located. It always involves filing a deed or probate order or other document in the county deed records. It is the same process as when you buy or sell a house or any other real estate. Some states, such as Texas, will accept out-of-state probate. Other states require ancillary probate. The operator will not pay the royalties to you until the title has been moved from your mother to you. You should consult an estate attorney in West Virginia to get title transferred to you. Most likely the form your mother received was the annual 1099 which set out the annual royalties and your mother then paid federal and state income taxes on that income.
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I don’t understand this: Ancillary probate wants the assessed and fair market value of the real estate. If all that is owned is the rights what goes there?
One has to do an ancillary probate on any property that is considered real property. As Daze pointed out above, the minerals are considered real property. Even though it is not surface property. The ancillary probate is to determine the heirship and the present ownership of the oil & gas minerals, not the surface. Minerals get taxed in WV. That is why (probably) your mother paid taxes. The value that the form of the ancillary probate is seeking is the value of the minerals. They are seeking the value of the minerals in question, not the surface. Make a good faith guestimate of the value.