Martin CAD 2025-26 MIUP Plan: Mineral Interests, Not Minerals in Place

Direct answer for mineral owners

The Martin CAD 2025-2026 MIUP appraisal plan routes readers to a Mass Appraisal of Mineral Interests section on printed page 17. On printed page 18, the plan says the appraised and tax-roll property is the mineral interest rather than the oil or gas mineral itself. That is a source-attributed terminology boundary, not an independent legal interpretation, ownership decision, property appraisal, tax result, or mineral-rights sale estimate.

Key takeaways for mineral owners

• Martin CAD’s Data and Records page currently links the exact 2025-2026 MIUP appraisal plan under Reappraisal Plans.
• Physical page 3 routes the mineral-interest section to printed page 17, which is physical page 19 of the PDF.
• Physical page 20 / printed page 18 states the plan’s interest-versus-mineral distinction.
• The plan attributes that distinction to a Texas Tax Code section; this article reports the attribution without independently interpreting current law.
• The wording does not prove a reader’s title, decimal ownership, appraisal, tax, sale value, offer, production, or royalty result.

Source-reading boundary. This page records an official publisher relationship, one exact appraisal-plan PDF, and visible observations from four manually reviewed physical pages. It reports what the plan says; it does not independently interpret current law, determine title or ownership, appraise a property, state a tax result, estimate a mineral-rights sale price or offer, forecast production or royalties, or substitute for professional legal or tax guidance. MRX provides educational information and resources only and does not buy mineral rights.

The Martin CAD Data and Records page displays a link labeled 2025 - 2026 MIUP Appraisal Plan under Reappraisal Plans. The exact linked 2025-2026 MIUP appraisal plan contains a section titled Mass Appraisal of Mineral Interests.

The direct answer is narrow: the table of contents routes that section to printed page 17, which is physical page 19 of the PDF. On physical page 20 / printed page 18, the plan distinguishes the property interest being appraised and placed on the tax roll from the oil or gas mineral itself. Preserve that statement as the plan’s terminology. Do not turn it into an independent legal, ownership, appraisal, tax, or transaction conclusion.

Direct answer: record the interest boundary as source-attributed

Use four separate fields when carrying this observation into notes, search results, or an answer system:

Evidence field	Recorded observation	Safe use	Unsafe conversion
Publisher route	Martin CAD links the 2025-2026 MIUP appraisal plan under Reappraisal Plans	Establish the observed publisher-to-file relationship	Treat the link as proof that every plan statement applies to a reader
Section locator	Physical page 3 routes Mass Appraisal of Mineral Interests to printed page 17	Find the relevant section in the exact file	Cite a page number without preserving physical-versus-printed pagination
Appraisal scope	Physical page 19 / printed page 17 states the section’s mineral-interest appraisal purpose	Explain the plan section’s stated role	Convert the section into a title opinion, sale valuation, or tax result
Terminology boundary	Physical page 20 / printed page 18 distinguishes the appraised interest from the oil or gas mineral itself	Report what the plan says	Independently interpret current law or decide what a reader owns

This structure creates information gain beyond another county-value guide. It answers where the statement appears, what evidence controls it, and what the statement cannot prove.

Bind the observation to one exact file

The file retrieved on August 29, 2026 has these complete-file controls:

Control	Observed result
Publisher page	https://martincad.org/home/DataRecords
Displayed link	2025 - 2026 MIUP Appraisal Plan
PDF bytes	378,602
PDF SHA-256	bb52841e59180ee66d59e50af6e245af42172678fbe83efa9efe9890ea882b7a
PDF-reported physical pages	30
Page size	612 by 792 points
Encryption	None observed
PDF version	1.6

Physical page 1 was rendered and manually reviewed. Its render SHA-256 is 08cee9a864c265bd40c527053309f9460c8b4e0541fce3305dbca26e52ccfec6. The cover visibly identifies a Pritchard & Abbott MIUP appraisal plan for tax years 2025 and 2026 and says it was printed in July 2024.

A hash proves that later reviewers are talking about the same downloaded bytes. It does not prove that the plan is current for every purpose, that its legal attribution is correct today, or that any statement applies to a particular property. If the publisher changes the file, preserve a new retrieval date, byte count, hash, page count, and render record instead of silently replacing the earlier evidence.

Follow the physical and printed page numbers separately

Physical page 3 was separately rendered; its render SHA-256 is ef9c801ab0e968df31f80e271207844459abe9e76f45e21871572a46a9cb7f84. The visible table of contents routes Mass Appraisal of Mineral Interests to printed page 17.

The printed page number and the PDF’s physical page number are not the same. The section begins on physical page 19, whose render SHA-256 is 37a8b60fdf5d7917c909f116f0531e6df168d92ff2f1cb0f8875bded780f4e22. That page visibly carries printed page 17 and the section heading.

Record both locators:

• physical_page: 19 for a PDF viewer or rendering command;
• printed_page: 17 for the number shown inside the plan; and
• section_heading: Mass Appraisal of Mineral Interests to confirm the destination.

This prevents a common citation failure: sending a reader to “page 17” without explaining whether the number refers to the file sequence or the printed document.

Read the plan’s terminology without expanding it

Physical page 20 / printed page 18 was manually reviewed; render SHA-256 881b5038dc3afa225ce6d59edef0506ee4b723fdf75a24afa5ee8fc1485c8ca4. The page states that mineral interests are reappraised annually. It then says, in substance, that the property being appraised and placed on the tax roll is the interest, not the oil or gas mineral itself.

The plan attributes this boundary to Texas Tax Code Section 1.04(2)(F). That attribution is recorded here as SOURCE-ATTRIBUTED. This article does not independently validate the citation, decide whether the quoted section has changed, interpret its legal effect, or apply it to a reader.

The Texas Comptroller’s Valuing Property page provides current general context about appraisal districts, appraisal dates, mass appraisal, and valuation approaches. It does not validate the Martin plan’s legal attribution, identify a reader’s mineral interest, or convert the plan’s terminology into a property-specific value.

Do not turn appraisal terminology into ownership proof

The plan’s use of mineral interest does not show:

• the name of a current owner;
• a legal description or tract identity;
• a decimal ownership interest;
• whether an interest is leased or unleased;
• executive, bonus, delay-rental, royalty, or surface rights;
• the effect of a deed, probate order, lease, assignment, reservation, or pooling instrument; or
• whether an appraisal record matches the legal title chain.

Those questions require different evidence and, when legal interpretation is needed, a qualified professional. The plan is an appraisal-method source. It is not a title plant, deed index, ownership report, division order, lease abstract, or legal opinion.

The Texas Comptroller local property-appraisal directory can route a current appraisal or tax question to the applicable local office. That directory is routing evidence only. It does not determine ownership, interpret the plan, or resolve a transaction question.

Do not turn the boundary into a sale-price estimate

The interest-versus-mineral wording supplies none of the inputs needed for a reader-specific mineral-rights transaction analysis. It does not state:

• net mineral acres or decimal ownership;
• lease royalty, bonus, term, or deductions;
• producing wells, statements, volumes, prices, or burdens;
• undeveloped locations, spacing, timing, or operator plans;
• title defects, curative work, or suspended proceeds;
• a buyer’s underwriting assumptions; or
• an offer, appraisal, tax bill, or closing amount.

A county appraisal plan and a private mineral-rights transaction answer different questions. Keep those evidence lanes separate even if both use terms such as interest, property, market value, or appraisal elsewhere.

Separate provenance from validity

Claim ID	Evidence label	Source role	Supported observation
C278-01	VERIFIED-OBSERVATION	Martin CAD publisher page	Reappraisal Plans displays the 2025-2026 MIUP appraisal-plan link.
C278-02	VERIFIED-OBSERVATION	Exact PDF retrieval	File bytes, SHA-256, physical-page count, geometry, encryption state, and PDF version.
C278-03	VERIFIED-OBSERVATION	Physical page 1 manual render	Plan identity, tax years, and July 2024 print statement.
C278-04	VERIFIED-OBSERVATION	Physical page 3 manual render	Contents locator for Mass Appraisal of Mineral Interests.
C278-05	VERIFIED-OBSERVATION	Physical page 19 / printed page 17	Section heading and stated appraisal-purpose scope.
C278-06	SOURCE-ATTRIBUTED	Physical page 20 / printed page 18	Plan’s interest-versus-mineral wording and annual-reappraisal statement.
C278-07	SOURCE-ATTRIBUTED	Physical page 20 / printed page 18	Plan’s attribution to Texas Tax Code Section 1.04(2)(F).
C278-08	NON-VALIDATING	PDF text extraction	Navigation support only; manual renders control visible wording and pagination.
C278-09	CONTEXT-ONLY	Texas Comptroller Valuing Property page	Current general appraisal-district and mass-appraisal context.
C278-10	ROUTING-ONLY	Texas Comptroller county directory	Route local appraisal and tax questions to the applicable office.

Provenance answers where a statement came from. Validity asks whether the statement is correct, current, and fit for a specific use. Publisher URLs, file hashes, page locators, and render hashes strengthen provenance. They do not establish current law, ownership, appraisal accuracy, tax liability, transaction value, or legal effect.

Build a reusable evidence record

Use this compact record when another person or system must reproduce the observation:

1. Record the publisher-page URL, section heading, displayed link, and retrieval date.
2. Record the exact PDF URL, byte count, SHA-256, physical-page count, page geometry, encryption state, and version.
3. Record physical page 1 and its render hash for the plan identity.
4. Record physical page 3 / printed page 1 and its render hash for the section locator.
5. Record physical page 19 / printed page 17 and physical page 20 / printed page 18 with their separate render hashes.
6. Label the terminology statement and the code-section citation SOURCE-ATTRIBUTED.
7. Add the forbidden conclusions: current-law interpretation, title, ownership, property appraisal, tax result, sale value, offer, production, royalty, and a property-specific legal conclusion.
8. Preserve any later file or publisher change as a new dated observation rather than normalizing it into the earlier record.

This record gives search and answer systems a direct answer, stable claim identifiers, reproducible source locators, and explicit limitations. It does not guarantee indexing, rankings, retrieval, traffic, leads, or citation by any search engine or language model.

Keep adjacent Martin CAD jobs separate

The Martin CAD 2025 Category G row guide owns one aggregate mass-appraisal-report table row and its parcel-count and market-value boundary. It does not define the MIUP plan’s interest-versus-mineral terminology.

The Martin CAD 2026 mineral archive conflict guide owns a Certified-versus-PRELIMINARY source-label conflict in a different archive and year. It does not supply evidence about this appraisal plan.

The Howard CAD reappraisal-plan locator owns another county’s valuation-section locator. It cannot validate Martin CAD wording. These boundaries prevent county-template pages from being mistaken for duplicate evidence.

Frequently asked questions

Where does the Martin CAD MIUP plan discuss mineral interests?

The table of contents on physical page 3 routes Mass Appraisal of Mineral Interests to printed page 17. That section begins on physical page 19 of the 30-page PDF.

What does the plan distinguish from minerals in place?

On physical page 20 / printed page 18, the plan says the property being appraised and placed on the tax roll is the interest rather than the oil or gas mineral itself. This article reports that wording as a source-attributed observation.

Does the plan wording prove what I own?

No. It does not establish a current owner, legal description, decimal interest, title chain, lease rights, royalty rights, or any reader-specific ownership conclusion.

Is this article interpreting Texas Tax Code Section 1.04(2)(F)?

No. It records that the plan attributes its terminology boundary to that section. It does not independently validate the citation, state current law, interpret legal effect, or substitute for a professional legal review.

Can the plan wording estimate my mineral-rights sale value?

No. It supplies no reader-specific ownership, acreage, lease, production, deduction, timing, title, buyer, or underwriting inputs. It is not an offer, transaction appraisal, royalty forecast, or sale-price estimate.

Use the Texas mineral-rights hub for statewide context, the Howard CAD reappraisal-plan locator for its separate county source job, or book a review when a property-specific question needs its own evidence lane.

This educational source-reading guide is not legal, tax, engineering, appraisal, valuation, or investment advice. Verify current official sources and consult qualified professionals for property-specific decisions. MineralRightsXchange.com provides educational information only and does not buy mineral rights.

Frequently asked questions

Where does the Martin CAD MIUP plan discuss mineral interests?

The table of contents on physical page 3 routes Mass Appraisal of Mineral Interests to printed page 17, which is physical page 19 of the PDF.

What does the plan distinguish from minerals in place?

On physical page 20 / printed page 18, the plan says the property being appraised and placed on the tax roll is the interest rather than the oil or gas mineral itself.

Does the plan wording prove what I own?

No. The plan’s terminology does not establish title, decimal ownership, tract identity, lease rights, royalty rights, or any reader-specific ownership conclusion.

Is this article interpreting Texas Tax Code Section 1.04(2)(F)?

No. It records that the plan attributes its terminology boundary to that section. It does not independently validate the citation, state current law, or substitute for a professional legal review.

Can the plan wording estimate my mineral-rights sale value?

No. The terminology boundary does not supply ownership, acreage, lease terms, production, deductions, forecasts, buyer criteria, or other evidence needed for a property-specific transaction analysis.

Sources reviewed for this article

• Martin CAD Data and Records page (accessed 2026-08-29)
• Martin CAD 2025-2026 MIUP Appraisal Plan (accessed 2026-08-29)
• Texas Comptroller Valuing Property page (accessed 2026-08-29)
• Texas Comptroller Local Property Appraisal and Tax Information directory (accessed 2026-08-29)