State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3301 – Land Office Fees – Transfer and Relinquishment
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Legal Citations:
Revenue Type: Cash — Natural Resources
Origin Date: 1929 by the 41st Leg.
Issue Date:
Revised Date: 2015-10-06

Description


Fees charged for transferring and relinquishing rights to state owned lands being leased under General Land Office authority. Amounts set by State Land Board but statute provides minimums:

  • For filing lease transfer, $5.
  • For filing lease relinquishment, $5.
  • Relinquishment under permit, $1.
  • Application to purchase or lease a vacancy, $100.
  • Assignment and relinquishment of leases of university lands require a fee, set by the Board for Lease of University Lands.


Due Date


Before transfer or relinquishment.



Collecting Agencies


  • The appropriate agency.



Notes


Amended by S.B. 288, 68th Leg., R.S.

S.B. 964, 73rd Leg., R.S. abolished $1 application fee for purchase or lease by good-faith under Natural Resources Code 51.196 and added $100 fee for application to purchase or lease a vacancy under 51.174. 

Formerly deposited to Department of Corrections Mineral Fund Account (No. 0272) and Land Office Sale Fee Fund Account (No. 0065), abolished August 31, 1995 per § 403.094, Government Code.

S.B. 1354, 75th Leg., R.S. repealed specific fees (Education Code 66.73) for lease assignments/relinquishments of university land and replaced with fees set by the Board for Lease of University Lands under Education Code 66.76.



USAS Values


Appropriation Year 26
USAS Title LAND OFFICE FEES
Receipt Category 08 – Natural Resources
Receipt Type 30 – State Service Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES



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