Arkansas Tax Lien Intelligence
Commissioner of State Lands — Delinquent Parcel Overview
107,977
Total Parcels
$46.6M
Total Amount Due
$432
Avg Amount Due
75
Counties
1910
Oldest Delinquency
Mineral Royalty Intelligence
AR Code 26-37-314Delinquent mineral parcels overlapping active oil/gas wells. Under AR Code 26-37-314(a)(3)(C), royalties on forfeited minerals shall be paid to COSL.
58,374
Mineral Parcels
54% of all parcels
6,467
Near Active Wells
in same section as producing well
$12.2M
Mineral Tax Due
total delinquent tax on mineral parcels
$124.6M
2024 Royalty Revenue
from 7,105 wells on COSL sections
$65.3M
Accumulated Uncollected
est. COSL share since delinquency (493 wells)
Classification Breakdown
M Suffix Unclassified39,039
Producing Mineral11,833
Mineral Rights Only2,906
Mineral Unclassified2,734
Royalty Interest1,037
Oil And Mineral480
Non Producing Mineral260
Mineral Interest85
Well Join (AOGC)
Well locations indexed6,974 sections
Parcels near active wells20,116
MINERAL near active wells6,467
Assessor Data (AR GIS CAMP)
Statewide mineral records35,327
Matched by section/twp/rng28,850
Total assessed value$352.6M
Linked to surface owners32,259
AOGC Production Analysis (2024)
Source: AOGC official database + DFA 2025 Guidelines for Mass Appraisal of Mineral Real Property
Production on COSL Sections
Oil produced1,314,425 BBL
Gas sold251.2M MCF
Royalty revenue (12.5%)$124.6M
DFA Assessed Values
Royalty interest assessed$27.5M
Working interest assessed$161.8M
Total DFA assessed$189.2M
Methodology
Oil price: $66.64/bbl
Gas price: $3.62/MCF
Royalty fraction: 12.5%
Assessment rate: 20%
DFA 2025 Guidelines for Mass Appraisal of Mineral Real Property
Precision Well-to-Parcel Matching
Wells matched to COSL mineral parcels using lat/lon point-in-polygon against PLSS quarter-quarter sections
Match Confidence Tiers
WELL-NAME: 493 wells$8.2M royalty
HIGH: 202 wells$3.9M royalty
MEDIUM: 150 wells$3.3M royalty
LOW: 400 wells$7.9M royalty
UNKNOWN: 2998 wells$54.7M royalty
Est. COSL share (all tiers)$4.53M/yr
CAMP Point-in-Polygon Verification
Top wells queried against CAMP500
Wells with CAMP parcel at location496
With mineral parcel at exact well location29
"State of AR" mineral parcels found2
Operator-Owned Delinquent Parcels — 4,449 parcels, $6.05M tax due
Oil & gas operators who own mineral interest parcels with delinquent taxes in Arkansas.
| Operator | Delq Parcels | Tax Due | AR Wells | Active |
|---|---|---|---|---|
| XTO Energy | 1,564 | $130K | 475 | 0 |
| SWN Production / Southwestern Energy | 1,016 | $5753K | 18 | 0 |
| Panhandle Oil & Gas | 631 | $88K | 0 | 0 |
| Chesapeake | 484 | $28K | 161 | 0 |
| Philpott Oil & Gas | 242 | $10K | 0 | 0 |
| Legacy Reserves | 170 | $6K | 0 | 0 |
| Shakti Energy | 152 | $5K | 0 | 0 |
| BHP Billiton | 93 | $21K | 90 | 0 |
Accumulated Uncollected Royalties
Based on actual AOGC production data from each parcel's delinquency year through 2024, applied against historical oil/gas prices at 12.5% royalty rate.
$180.7M
Total Accumulated Royalty
$65.3M
Estimated COSL Share
493
Wells Analyzed
Division order reconstruction: 493 wells, est. COSL annual share $2.41M/year
Top 10 Counties by Parcel Count
Delinquencies by Year of Origin
Top Counties: Mineral Parcels Near Active Wells
| County | Mineral Parcels | Near Active Wells | Mineral Tax Due | Top Operators |
|---|---|---|---|---|
| CONWAY | 32,126 | 2,803 | $7,654,951 | Flywheel Energy Production, LLC, XTO Energy, Inc., Van Buren Energy Production, LLC, SEECO, Inc., Razorback Production, LLC |
| POPE | 3,216 | 1,128 | $287,826 | Mueller, Thomas C Inc, Merit Energy Company, LLC, Wilson Production Co, Shamrock Well Operations, LLC, Murphy Oil Corp |
| OUACHITA | 815 | 722 | $314,361 | Corley Trust, LLC, BroBrad, LLC, Reynolds, J D Company, Reynolds, Dan Company, Woodley Petroleum Company |
| CLEBURNE | 1,832 | 709 | $187,734 | Van Buren Energy Production, LLC, Flywheel Energy Production, LLC, XTO Energy, Inc., Razorback Production, LLC, SEECO, Inc. |
| FRANKLIN | 545 | 461 | $503,308 | SEECO, Inc., Merit Energy Company, LLC, Lime Rock Resources III-A, L.P., Brock Hydrocarbons, Inc, Spring Resources INC |
| VAN BUREN | 462 | 312 | $58,816 | Flywheel Energy Production, LLC, XTO Energy, Inc., Petrohawk Operating Company, Aspect Energy, LLC, Van Buren Energy Production, LLC |
| FAULKNER | 3,863 | 267 | $474,030 | Razorback Production, LLC, BHP Billiton Petroleum (Fayetteville), LLC, SEECO, LLC, TXO Production Corp, Flywheel Energy Production, LLC |
| NEVADA | 137 | 31 | $68,937 | Shuler Drilling Company Inc, Betsy Production Company, Inc, Sun Oil Co, C & R Production, LLC, Eagle Oil & Gas Co |
| HEMPSTEAD | 19 | 14 | $4,531 | Petroleum-Lewis Corp, Four R Operating Company, LLC, Jackson Family Oil Company LLC, Trident Oil & Gas Corporation, Hawkeye Drilling Company Inc |
| SCOTT | 15 | 10 | $4,499 | L & L Energy Company, Brown, B J, Amoco Production Co, Southwestern Energy Production Company, Inc., SEECO, Inc. |
| SEBASTIAN | 11,829 | 6 | $606,956 | XTO Energy, Inc., Agave Energy, Inc, Merit Energy Company, LLC, Huber, J M Corp, QEP Energy Company |
| BRADLEY | 2 | 2 | $304 | Harvest Oil, LP, Drake Operating Company, LLC, Clark Energy, LLC, R/T Production, LLC, Secondary Oil Corp |
| CALHOUN | 299 | 2 | $187,794 | Blue Steel Investments, LLC, Placid Oil Co, Rebel Producing, LLC, Moses & New Petroleum Corp, LaRay Oil, LLC |
Top 15 Counties by Parcel Count
| County | Parcels | Total Due | Avg Due | Oldest |
|---|---|---|---|---|
| CONWAY | 32,243 | $7,862,690 | $244 | 2002 |
| SEBASTIAN | 14,316 | $2,168,192 | $151 | 1994 |
| VAN BUREN | 12,667 | $1,244,264 | $98 | 1982 |
| FAULKNER | 4,079 | $853,611 | $209 | 1984 |
| OUACHITA | 3,991 | $1,173,372 | $294 | 1982 |
| POPE | 3,484 | $722,690 | $207 | 1963 |
| PULASKI | 3,016 | $9,314,117 | $3088 | 1983 |
| CLEBURNE | 2,461 | $620,682 | $252 | 1982 |
| NEVADA | 2,186 | $540,301 | $247 | 1978 |
| IZARD | 2,166 | $324,767 | $150 | 1982 |
| SHARP | 2,125 | $359,125 | $169 | 1976 |
| FRANKLIN | 1,938 | $984,480 | $508 | 1980 |
| JEFFERSON | 1,785 | $2,414,648 | $1353 | 1986 |
| GARLAND | 1,639 | $1,097,945 | $670 | 2007 |
| FULTON | 1,604 | $287,959 | $180 | 1933 |