Upton CAD 2024 Category G Table: G1, G1C, and G* Item and Value Reconciliation

Direct answer for mineral owners

In Upton CAD’s 2024 annual report, G1 plus G1C equals G* across the visible Items, Mineral, Total Market Taxable, and Total Net Taxable columns. The G* row is a Category G subtotal on physical page 7; it is not the separate Total Mineral Market Value shown on physical page 5.

Key takeaways for mineral owners

• Physical page 7 is internally labeled page 3 of 42 and contains the G1, G1C, and G* rows.
• G1 plus G1C exactly equals G* for Items, Mineral, Total Market Taxable, and Total Net Taxable.
• The report’s separate Total Mineral Market Value is 258,233 items and 16,516,807,470, so G* is not the whole mineral recap.
• The article does not define the local G1C suffix or treat items as owners, accounts, interests, wells, leases, parcels, or tax bills.
• Annual-report aggregates do not establish a particular property’s title, appraisal, tax, current market value, or mineral-rights sale value.

Official-report arithmetic, not a property valuation. This page reconciles three aggregate rows in one Upton County Appraisal District annual report. It does not identify a person or property; define a local code suffix; establish title, ownership, acreage, production, reserves, appraisal, taxable value, tax owed, current market value, mineral-rights sale value, offer quality, legal effect, or a transaction result; or recommend an action. MRX provides educational information and resources only and does not buy mineral rights.

The direct answer is: the Upton CAD 2024 G1 row plus the G1C row equals the G subtotal across every populated value column used in this comparison.* On physical page 7, the item check is 245,023 + 25 = 245,048; the Mineral and Total Market Taxable check is 13,018,457,820 + 15,906,260 = 13,034,364,080; and the Total Net Taxable check is 12,739,319,758 + 14,053,644 = 12,753,373,402.

That is a table reconciliation, not a countywide mineral-value shortcut. The same official Upton CAD 2024 Annual Report separately reports Total Mineral Market Value as 258,233 items and 16,516,807,470 on physical page 5. G* and that report recap are different rows with different totals.

Use both page locators

The PDF contains a cover and introductory pages before the internally numbered report tables. Preserve both locator systems so another reader can reach the same evidence.

Evidence	Physical PDF page	Printed page inside report	Safe use
G1, G1C, and G* table	7 of 11	3 of 42	Transcribe and reconcile the three rows
Certified History Recap	5 of 11	1 of 42	Read the separate Total Mineral Market Value row

The Upton CAD Data and Records page is the official publisher route from which the annual report was retrieved. A route page establishes provenance; it does not prove that a report row belongs to a particular person, account, tract, lease, well, or tax bill.

Reconcile the visible rows before interpreting them

Physical page 7 displays the headings Category Code, Items, Mineral, Total Market Taxable, and Total Net Taxable among a wider set of columns. The comparison below preserves only the visible values needed for the reconciliation.

Row	Items	Mineral	Total Market Taxable	Total Net Taxable
G1	245,023	13,018,457,820	13,018,457,820	12,739,319,758
G1C	25	15,906,260	15,906,260	14,053,644
G*	245,048	13,034,364,080	13,034,364,080	12,753,373,402

The table does not need a per-item ratio, estimated owner share, inferred parcel count, or conversion into a sale-value figure. Those operations would answer different questions and would add assumptions the annual report does not supply.

Verify each addition independently

Use one equation per visible measure. Keeping the checks separate makes a transcription error easier to locate.

Claim ID	Check	Result
C305-01	245,023 + 25	245,048 items, matching G*
C305-02	13,018,457,820 + 15,906,260	13,034,364,080, matching G* Mineral
C305-03	13,018,457,820 + 15,906,260	13,034,364,080, matching G* Total Market Taxable
C305-04	12,739,319,758 + 14,053,644	12,753,373,402, matching G* Total Net Taxable

The second and third checks use the same operands because the report displays the same figures for these rows in the Mineral and Total Market Taxable columns. That is a literal observation about this table, not a rule that those columns must always match in another report or category.

Keep G* separate from the report’s full mineral recap

Physical page 5 contains a different section labeled 2024 Certified History Recap. Its Total Mineral Market Value row displays 258,233 items and 16,516,807,470. Those figures do not match G*‘s 245,048 items and 13,034,364,080 Mineral figure.

Claim ID	Report row	Items	Displayed value	Boundary
C305-05	G* subtotal, physical page 7	245,048	13,034,364,080 Mineral	Category G block only
C305-06	Total Mineral Market Value, physical page 5	258,233	16,516,807,470	Separate report recap

Do not subtract, divide, or average the two rows to manufacture a new valuation metric. The useful conclusion is narrower: G is not the report’s entire mineral total.* The report contains other rows and categories, and Article 305 does not relabel them.

Keep statewide definitions and local codes in separate lanes

The Texas Comptroller Property Classification Guide supplies a statewide classification boundary: Category G1 includes oil and gas interests. The existing Texas G1, G2, and G3 boundary table owns the detailed statewide comparison.

The Upton annual-report table also shows G1C. Article 305 does not assign a meaning to that local suffix because the cited statewide page does not define it and the annual-report row alone is not enough to invent one. Preserving an unresolved code is more accurate than filling the gap with an analogy from another county or dataset.

Do not interchange Items with other units

The annual report uses the visible heading Items. Keep that label. An item count is not automatically a count of unique owners, accounts, mineral interests, wells, leases, parcels, tax bills, or deeds. One person may be connected to more than one record, and one record may reflect relationships that the aggregate table does not show.

The current Upton CAD Property Search is an adjacent interface, not evidence that an aggregate row maps one-to-one to its searchable records. This article does not execute a search, retrieve a result, publish a name, or connect the report totals to a property.

Preserve the source object

The controlled annual-report copy was retrieved on August 31, 2026. It is 1,208,999 bytes, contains 11 physical PDF pages, and has SHA-256 aeae887f78b740cee6545292c59382abf7b2ba0626a805e6aeaa89203b90a496.

The hash identifies the reviewed bytes. It does not prove authorship, legal effect, completeness, current accuracy, or application to a particular owner or property. If the publisher later replaces the file, record the new bytes, hash, access date, page locators, and affected claims as a new source state rather than silently overwriting this one.

Stable claims and source evidence

Claim ID	Supported statement	Stop state
C305-01	G1 plus G1C Items equals G* Items.	Do not rename Items as owners, accounts, parcels, or wells.
C305-02	G1 plus G1C Mineral equals G* Mineral.	Do not convert an aggregate into property or sale value.
C305-03	G1 plus G1C Total Market Taxable equals G*.	Do not calculate a tax bill or infer appraisal correctness.
C305-04	G1 plus G1C Total Net Taxable equals G*.	Do not infer exemptions, liability, or owner-level effect.
C305-05	G* is the Category G subtotal shown on physical page 7.	Do not call it the whole mineral corpus.
C305-06	The report separately shows Total Mineral Market Value on physical page 5.	Do not merge, ratio, average, or subtract the rows into a new metric.
C305-07	The statewide guide defines G1, while this article leaves G1C unresolved.	Do not invent a local suffix definition.
C305-08	Aggregate report rows do not establish a property-specific conclusion.	Stop before title, tax, valuation, offer, or transaction analysis.

Frequently asked questions

Do G1 and G1C add to G* in the Upton CAD 2024 report?

Yes. The displayed Items, Mineral, Total Market Taxable, and Total Net Taxable figures each reconcile exactly when G1 and G1C are added.

Where are the G1, G1C, and G* rows?

They appear on physical PDF page 7, which is internally labeled page 3 of 42 in the table section.

Is G* the report’s Total Mineral Market Value?

No. G* is the subtotal shown in the Category G block on physical page 7. The report separately shows Total Mineral Market Value on physical page 5.

Does the report explain what G1C means?

The cited table displays the G1C code, but this article does not assign a definition to the local suffix without a separate controlling source.

Do these totals show what one owner’s mineral rights are worth?

No. They are annual-report aggregates. They do not establish an owner, account, title, acreage, property appraisal, tax bill, current market value, mineral-rights sale value, or offer quality.

Practical conclusion for mineral owners

The citation-ready answer is limited and reproducible: on physical page 7, G1 plus G1C equals G* for Items, Mineral, Total Market Taxable, and Total Net Taxable. On physical page 5, the report separately lists a larger Total Mineral Market Value row. Preserve both page locators, both row identities, and all three exact equations. Stop before a derived ratio, local-code guess, person or property lookup, or conclusion about title, tax, appraisal, current value, an offer, or a transaction.

For the wider ownership and transaction framework, continue with the Texas Mineral Rights Guide. Search visibility, answer-engine retrieval, and LLM citations are dated distribution outcomes if later observed; they do not validate a report transcription or a property-specific conclusion.

Sources

• Upton CAD 2024 Annual Report, accessed August 31, 2026.
• Upton County Appraisal District Data and Records, accessed August 31, 2026.
• Upton CAD Property Search, accessed August 31, 2026.
• Texas Comptroller Property Classification Guide, accessed August 31, 2026.

Frequently asked questions

Do G1 and G1C add to G* in the Upton CAD 2024 report?

Yes. The displayed Items, Mineral, Total Market Taxable, and Total Net Taxable figures each reconcile exactly when the G1 and G1C rows are added.

Where are the G1, G1C, and G* rows?

They appear on physical PDF page 7, which is internally labeled page 3 of 42 in the report section.

Is G* the report’s Total Mineral Market Value?

No. G* is the subtotal shown in the Category G block on physical page 7. The report separately shows Total Mineral Market Value on physical page 5.

Does the report explain what the local G1C suffix means?

The cited table displays the G1C code, but this article does not assign a definition to that local suffix without a separate controlling source.

Do these totals show what one owner’s mineral rights are worth?

No. They are annual-report aggregates. They do not establish an owner, account, title, acreage, property appraisal, tax bill, current market value, mineral-rights sale value, or offer quality.

Sources reviewed for this article

• Upton CAD 2024 Annual Report PDF (accessed 2026-08-31)
• Upton County Appraisal District Data and Records (accessed 2026-08-31)
• Upton CAD Property Search (accessed 2026-08-31)
• Texas Comptroller Property Classification Guide (accessed 2026-08-31)