Real Property Taxation of Oil, Gas, and Mineral Interests in Pennsylvania

Since 2002, oil and gas interests have not been subject to real estate taxes based upon the Pennsylvania Supreme Court's interpretation of state assessment laws as excluding oil and gas reserves. See Independent Oil & Gas Association v. Board of Assessment Appeals of Fayette County, 527 Pa. 240...

Steptoe & Johnson PLLC: Pennsylvania Superior Court Challenges Dunham Rule for Marcellus Shale

By Russell L. Schetroma In 1882, the Pennsylvania Supreme Court announced a presumption that a reservation of "minerals" does not include oil absent evidence within the four corners of the deed of a contrary intent. Dunham v. Kirkpatick , 101 Pa. 36 (1882) [ enhanced version available...