Good Day! I inherited mineral rights in Lea County. I sold 5 net acres in 2018. Though my Mother died in 1989, the mineral rights weren’t transferred to my name until 2013. So I use date of death? If so, what are the means for determining FMV for that time. Non-producing I might add. As you can tell, I’m a novice at this! Thanks for any help out there!
There have been quite a few posts on this very topic. Yes, you use the date of death for your value. If you do a search on the word “appraiser” or “appraisal”, several folks have posted names of some they have used. I think one of them was in Martin Co. Tx. But good appraisers can do other counties or know folks in other states that can do them.
Thank you Ms. Barnes for responding. My guess is the valuation was quite a bit less in 1989 than it is now, unfortunately as taxes go. 
I did see someone recommended on this site that I’ll reach out to tomorrow.
Thanks again!
Thank you very much for your response. 
You’re welcome! Hope it helps.