Surface Owner Recovery Opportunities
Delinquent mineral parcels on producing wells — ranked by ROI for surface owner acquisition
$4.8M
Est. Annual Royalty
$1.03M
Total Back Taxes (Purchase Cost)
4.6x
Aggregate Annual ROI
151
With Surface Owner ID'd
3
Name Match Flags
How This Works
Under AR Code 26-37-314(b), surface owners may purchase tax-forfeited mineral interests from COSL by paying the delinquent taxes. This analysis cross-references COSL's delinquent mineral parcels against AOGC production data to identify cases where the purchase price (back taxes) is a fraction of the annual royalty value.
Example: A surface owner pays $42 in back taxes to acquire mineral rights beneath their property, then receives ~$60,000/year in royalties from the gas well already producing on that section.
Potential Misallocated Royalties (3 flags)
These cases show a delinquent mineral owner whose name matches the current surface owner in the same section. This may indicate the surface owner is receiving royalties on mineral interests they haven't paid taxes on, when under AR Code 26-37-314(a)(3)(C), those royalties should flow to COSL.
| County | Well | Mineral Owner | Surface Owner | Well Royalty | Tax Due | Delinquent Since |
|---|---|---|---|---|---|---|
| CONWAY | Eddy #3-1H7 | ROBERT MOBLEY REV TR DTD APRIL 1 2004 ROBERT JEAN | EDDY ROBERT M & ANDREA L | $50,435 | $120.05 | 2015 |
| CONWAY | Gray, William 07-15 #4-18H | MICHELLE M PASCAL | PASCAL MICHELLE | $42,172 | $78.99 | 2015 |
| CONWAY | Gray, William 07-15 #4-18H | MICHELLE M PASCAL | PASCAL MICHELLE | $42,172 | $61.34 | 2015 |
By confidence:well-name 493high 202medium 150
Top Opportunities with Identified Surface Owners (151)
| Well | County | Conf | Est. Royalty/yr | Tax Due | ROI | Surface Owner | Address | Operator |
|---|---|---|---|---|---|---|---|---|
| Two H Farms #2-30H | CONWAY | well-name | $1,773 | $37 | 47.4x | BREWER BRADLEY N | 2157 HWY 95 | Van Buren Energy Production, LLC |
| Saxon "A" #1 | UNION | medium | $5,531 | $138 | 40.2x | POTLATCHDELTIC SOUTHERN | -- | KLS, Inc. |
| Canady #1-4H | CONWAY | well-name | $665 | $28 | 24.1x | CANADY MARCUS D. | -- | Van Buren Energy Production, LLC |
| Green Bay Packaging 09-16 #2-14H13 | CONWAY | well-name | $1,791 | $78 | 22.9x | GREEN BAY PACKAGING INC. | -- | Flywheel Energy Production, LLC |
| Lewis 8-16 #3-24H25 | CONWAY | well-name | $1,159 | $57 | 20.3x | GREEN BAY PACKAGING INC. | -- | Razorback Production, LLC |
| Zimmerman, Paul 08-16 #2-20H17 | CONWAY | well-name | $640 | $53 | 12x | GANGLUFF HERMAN J. | 2416 HWY 95 | Flywheel Energy Production, LLC |
| Green Bay Packaging 09-16 #6-15H10 | CONWAY | well-name | $941 | $81 | 11.6x | GREEN BAY PACKAGING INC. | -- | Flywheel Energy Production, LLC |
| Green Bay Packaging 09-15 #5-5H | CONWAY | well-name | $828 | $73 | 11.4x | GREEN BAY PACKAGING INC. | -- | Flywheel Energy Production, LLC |
| Hoyt 8-17 #2-23H22 | CONWAY | high | $2,189 | $213 | 10.3x | LOONEY RANCE FRANKLIN & CYNTHIA | OLD HICKORY RD | Flywheel Energy Production, LLC |
| Hoyt 8-17 #1-23H22 | CONWAY | high | $2,163 | $213 | 10.1x | LOONEY RANCE FRANKLIN & CYNTHIA | OLD HICKORY RD | Flywheel Energy Production, LLC |
| Anderson, Kennard 08-16 #2-2H3 | CONWAY | well-name | $1,192 | $140 | 8.5x | WALT ELIZABETH & LOVE WILLIAM | DUTTON MTN RD | Flywheel Energy Production, LLC |
| Thompson 09-16 #5-17H8 | CONWAY | well-name | $875 | $161 | 5.5x | ROBERSON WILLIAM DAVID | 4007 HWY 95 | Flywheel Energy Production, LLC |
| Green Bay Packaging 08-17 #1-3H | CONWAY | medium | $560 | $107 | 5.3x | SHERRILL JULIA MCGEE | BAKER LN | Flywheel Energy Production, LLC |
| Green Bay Packaging 08-17 #2-9H | CONWAY | high | $1,082 | $213 | 5.1x | SETZLER LIESTER B. | -- | Flywheel Energy Production, LLC |
| Williams #1-33H28 | CONWAY | well-name | $835 | $169 | 5x | COLLINS WILLIAM C & JANIS | 158 HEART RD | Van Buren Energy Production, LLC |
| Walls #1-4H | CONWAY | well-name | $1,431 | $310 | 4.6x | DELTIC TIMBER CORPORATION | -- | Van Buren Energy Production, LLC |
| Young-Bellar 09-15 #2-7H | CONWAY | medium | $1,348 | $320 | 4.2x | GREEN BAY PACKAGING INC. | SHEEPSKIN RD | Flywheel Energy Production, LLC |
| Church 09-17 #5-27H | CONWAY | well-name | $440 | $109 | 4x | CHURCH MICHAEL C. | C FARM RD | Flywheel Energy Production, LLC |
| Polk 09-15 #3-30H | CONWAY | well-name | $120 | $31 | 3.9x | KOONE RICHARD D | SHEEPSKIN RD | Flywheel Energy Production, LLC |
| McClish 09-17 #2-31H | CONWAY | medium | $382 | $107 | 3.6x | HENDERSON CAROL ANNETTE | HENDERSON LN | Flywheel Energy Production, LLC |
| Koerth 09-17 #6-30H32 | CONWAY | well-name | $312 | $89 | 3.5x | HENDERSON ANNETTE | HENDERSON LN | Flywheel Energy Production, LLC |
| Allison Trust 07-16 #4-15H11 | CONWAY | medium | $377 | $110 | 3.4x | WILLCUTT RONNIE & TERRY | SOLGOHACHIA RD | Flywheel Energy Production, LLC |
| Young-Bellar 09-15 #3-7H6 | CONWAY | medium | $1,051 | $320 | 3.3x | GREEN BAY PACKAGING INC. | SHEEPSKIN RD | Flywheel Energy Production, LLC |
| Denham Trust 07-16 #2-16H8 | CONWAY | medium | $348 | $110 | 3.2x | MITCHEM SPAIN DEE | SOLGOHACHIA RD | Flywheel Energy Production, LLC |
| Golden 08-16 #6-10H11 | CONWAY | well-name | $132 | $41 | 3.2x | HARRINGTON ROSS | 3345 HWY 287 | Flywheel Energy Production, LLC |
| Isley 09-14 #2-19H | CONWAY | well-name | $91 | $28 | 3.2x | ROSS ODIS | HEMPHILL RD | Flywheel Energy Production, LLC |
| Wooten 08-14 #6-19H18 | CONWAY | well-name | $88 | $28 | 3.2x | ALEXANDER RACHEL MARIE | 159 RODGER WOOTEN RD | Flywheel Energy Production, LLC |
| Foshee 07-15 #3-7H | CONWAY | well-name | $1,467 | $478 | 3.1x | UNDERWOOD EDDIE & SHIRLEY | RAGSDALE MTN RD | Flywheel Energy Production, LLC |
| Stobaugh 09-16 #5-1H7 | CONWAY | medium | $330 | $107 | 3.1x | STOBAUGH DAVID G & ANN A | LOST CORNER RD | Flywheel Energy Production, LLC |
| Zimmerman, Antoinette 08-16 #5-21H16 | CONWAY | well-name | $170 | $57 | 3x | KORDSMEIER MARY ANN & PHILIP C | -- | Flywheel Energy Production, LLC |
Top 50 Opportunities by ROI
| # | Well | County | Conf | Well Royalty | COSL Share | Tax Due | ROI | Mineral Owner | Surface Owner | Operator |
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Arklan, Inc. 09-11 #5-32H5 | CLEBURNE | medium | $60,619 | $60,619 | $42 | 1450.6x | MARY HENDERSON & CARL AMEND | -- | Flywheel Energy Production, LLC |
| 2 | Johnston Family Trust 09-11 #6-6H7 | CLEBURNE | medium | $51,008 | $51,008 | $42 | 1220.6x | LLOYD BUTLER | -- | Flywheel Energy Production, LLC |
| 3 | Johnston Family Trust 09-11 #5-6H7 | CLEBURNE | medium | $47,399 | $47,399 | $42 | 1134.2x | LLOYD BUTLER | -- | Flywheel Energy Production, LLC |
| 4 | Johnston Family Trust 09-11 #4-6H25 | CLEBURNE | medium | $30,265 | $30,265 | $42 | 724.2x | LLOYD BUTLER | -- | Flywheel Energy Production, LLC |
| 5 | Lankford 7-12 #1-17H | FAULKNER | well-name | $58,213 | $58,213 | $81 | 718.1x | ARNOLD MCGINTY | -- | Razorback Production, LLC |
| 6 | Johnston Family Trust 09-11 #7-6H31 | CLEBURNE | medium | $26,043 | $26,043 | $42 | 623.2x | LLOYD BUTLER | -- | Flywheel Energy Production, LLC |
| 7 | Deltic Timber 09-08 #1-30H | CLEBURNE | well-name | $24,215 | $24,215 | $39 | 615.5x | JAMES PAUL HUGHES | -- | Flywheel Energy Production, LLC |
| 8 | Pearson #1-23H26 | CLEBURNE | well-name | $17,421 | $17,421 | $28 | 615.1x | SEAN C HANCOCK | -- | Van Buren Energy Production, LLC |
| 9 | Wilson 09-09 #1-8H | CLEBURNE | medium | $23,706 | $23,706 | $41 | 584x | LLOYD BUTLER | -- | Flywheel Energy Production, LLC |
| 10 | Arklan, Inc. 09-11 #2-32H5 | CLEBURNE | medium | $24,088 | $24,088 | $42 | 576.4x | MARY HENDERSON & CARL AMEND | -- | Flywheel Energy Production, LLC |
| 11 | Johnston Family Trust 09-11 #2-6H25 | CLEBURNE | medium | $23,790 | $23,790 | $42 | 569.3x | LLOYD BUTLER | -- | Flywheel Energy Production, LLC |
| 12 | Hendricks 11-09 #2-25H24 | CLEBURNE | high | $23,137 | $23,137 | $43 | 542.2x | PHILPOTT OIL & GAS COMPANY INC | -- | Flywheel Energy Production, LLC |
| 13 | Johnston Family Trust 09-11 #8-6H | CLEBURNE | medium | $22,625 | $22,625 | $42 | 541.4x | LLOYD BUTLER | -- | Flywheel Energy Production, LLC |
| 14 | Johnston Family Trust 09-11 #3-6H25 | CLEBURNE | medium | $22,314 | $22,314 | $42 | 534x | LLOYD BUTLER | -- | Flywheel Energy Production, LLC |
| 15 | Johnston Family Trust 09-11 #1-6H25 | CLEBURNE | medium | $21,002 | $21,002 | $42 | 502.6x | LLOYD BUTLER | -- | Flywheel Energy Production, LLC |
| 16 | Bar R 11-11 #1-25H | CLEBURNE | well-name | $51,880 | $25,940 | $54 | 483.8x | WILLIAM WATTS III | -- | Razorback Production, LLC |
| 17 | Fortson 7-12 #1-16H | FAULKNER | well-name | $33,478 | $33,478 | $70 | 476.7x | MCGINTY TOWN CEMETERY%DARRELL MCGINTY | -- | Razorback Production, LLC |
| 18 | Wesson Hogg Sand Unit #1 WS | OUACHITA | high | $275,207 | $91,736 | $223 | 411.9x | M.E. WOLDERT & E.H. NIBLACK | -- | STS Petroleum LLC |
| 19 | Quinn 10-10 #1-35H26 | CLEBURNE | well-name | $40,869 | $13,623 | $35 | 390.1x | S & A STONE LLC | -- | Razorback Production, LLC |
| 20 | Magness 10-08 #4-8H | CLEBURNE | well-name | $14,475 | $14,475 | $37 | 387.3x | CHRISTOPHER VINCENT | -- | Flywheel Energy Production, LLC |
| 21 | Kessinger Trust #1-2H | FAULKNER | well-name | $76,906 | $46,144 | $123 | 373.9x | ROY BETHELL | -- | Flywheel Energy Production, LLC |
| 22 | Hendricks 11-09 #1-25H | CLEBURNE | high | $14,995 | $14,995 | $43 | 351.4x | PHILPOTT OIL & GAS COMPANY INC | -- | Flywheel Energy Production, LLC |
| 23 | Garner #4-22H | CLEBURNE | well-name | $26,485 | $26,485 | $83 | 319.8x | ANNA KEATHLEY LIFE ESTATE | -- | Van Buren Energy Production, LLC |
| 24 | Sneed 09-12 #2-36H | CLEBURNE | well-name | $31,460 | $10,487 | $36 | 291.9x | MATTHEW C & BRANDI L OAKS | -- | Flywheel Energy Production, LLC |
| 25 | Sandage Trust 10-10 #1-21H28 | CLEBURNE | well-name | $35,885 | $35,885 | $126 | 283.8x | JAMAAN LLC | -- | Razorback Production, LLC |
| 26 | Spinks, TJ 11-09 #1-1H | CLEBURNE | high | $15,469 | $15,469 | $59 | 263.9x | THEO T HOWARD SR | -- | Flywheel Energy Production, LLC |
| 27 | Graddy, Rhonald 10-13 #6-24H13 | VAN BUREN | high | $43,320 | $43,320 | $168 | 258.1x | JAMES SILLS | -- | Flywheel Energy Production, LLC |
| 28 | Cenark Properties 09-13 #6-7H | VAN BUREN | high | $41,831 | $41,831 | $172 | 243x | STEPHEN CARRELL | -- | Flywheel Energy Production, LLC |
| 29 | Green Bay Packaging 11-08 #1-32H29 | CLEBURNE | well-name | $25,911 | $25,911 | $108 | 240x | ADEN GREEK | -- | Flywheel Energy Production, LLC |
| 30 | Gresham #6-17H16 | CLEBURNE | well-name | $32,526 | $32,526 | $140 | 232.4x | H S SWIFT XTO (UNKNOWN ADDRESS ACCTS) | -- | Van Buren Energy Production, LLC |
| 31 | Graddy, Rhonald 10-13 #3-24H13 | VAN BUREN | high | $37,880 | $37,880 | $168 | 225.7x | JAMES SILLS | -- | Flywheel Energy Production, LLC |
| 32 | Sebastian County #2 | SEBASTIAN | well-name | $70,427 | $7,043 | $32 | 221.3x | MATA BONNIE% STEPHENS PROD CO | -- | MMGK Arkoma, LLC |
| 33 | Head, Barbara 09-08 #1-20H | CLEBURNE | well-name | $14,560 | $7,280 | $35 | 208.2x | PHILPOTT OIL & GAS COMPANY INC | -- | Flywheel Energy Production, LLC |
| 34 | Graddy, Rhonald 10-13 #5-24H | VAN BUREN | high | $33,761 | $33,761 | $168 | 201.2x | JAMES SILLS | -- | Flywheel Energy Production, LLC |
| 35 | Graddy, Rhonald 10-13 #4-24H | VAN BUREN | high | $33,177 | $33,177 | $168 | 197.7x | JAMES SILLS | -- | Flywheel Energy Production, LLC |
| 36 | Cowan 8-12 #1-7H | FAULKNER | well-name | $37,139 | $37,139 | $191 | 194.5x | PHILPOTT OIL & GAS CO INC | -- | Razorback Production, LLC |
| 37 | Bixler 11-13 #1-9H | VAN BUREN | medium | $29,092 | $29,092 | $155 | 187.9x | JAMES SILLS | -- | Razorback Production, LLC |
| 38 | Carr #1-30H | CLEBURNE | well-name | $27,428 | $27,428 | $147 | 186.1x | RICK M BROGDON EST CATHERINE M BROGDON%RICK M BROGDON EST%CATHERINE M BROGDON ADMIN | -- | Van Buren Energy Production, LLC |
| 39 | Jones, Alex Estate #2 | BRADLEY | medium | $27,064 | $27,064 | $155 | 174.4x | BEADIE RICE | -- | R/T Production, LLC |
| 40 | Graddy, Rhonald 10-13 #2-24H | VAN BUREN | high | $28,640 | $28,640 | $168 | 170.7x | JAMES SILLS | -- | Flywheel Energy Production, LLC |
| 41 | Davis 09-08 #1-16H9 | CLEBURNE | well-name | $46,371 | $46,371 | $276 | 168.3x | BESSIE P COPELAND POA KATIE KIRBY | -- | Flywheel Energy Production, LLC |
| 42 | Cenark Properties 09-13 #4-7H | VAN BUREN | high | $27,947 | $27,947 | $172 | 162.3x | STEPHEN CARRELL | -- | Flywheel Energy Production, LLC |
| 43 | Bixler, Sherry 11-13 #1-9H5 | VAN BUREN | medium | $25,105 | $25,105 | $155 | 162.2x | JAMES SILLS | -- | Razorback Production, LLC |
| 44 | Cenark Properties 09-13 #5-7H | VAN BUREN | high | $27,661 | $27,661 | $172 | 160.7x | STEPHEN CARRELL | -- | Flywheel Energy Production, LLC |
| 45 | Walker 08-11 #1-31H | FAULKNER | well-name | $8,365 | $8,365 | $53 | 156.4x | BERRY R & AMANDA STRACENER H/W % BERRY OR AMANDA STRACENER | -- | Flywheel Energy Production, LLC |
| 46 | Green Bay Packaging 10-11 #5-29H5 | CLEBURNE | medium | $36,224 | $14,490 | $106 | 137.1x | LEON REED & R R ROBERTS | -- | Flywheel Energy Production, LLC |
| 47 | Horton 08-11 #3-5H | FAULKNER | well-name | $51,096 | $6,387 | $47 | 136x | JEANIA WILLIS%KENNETH PAYNE OR JEANIA | -- | Flywheel Energy Production, LLC |
| 48 | Bradley 11-13 #1-9H | VAN BUREN | medium | $20,746 | $20,746 | $155 | 134x | JAMES SILLS | -- | Razorback Production, LLC |
| 49 | Sequoyah 9-12 #2-19H | VAN BUREN | medium | $23,012 | $23,012 | $172 | 133.7x | STEPHEN CARRELL | -- | Van Buren Energy Production, LLC |
| 50 | Lawrence 08-12 #5-10H15 | FAULKNER | well-name | $53,094 | $26,547 | $205 | 129.5x | STEVEN ZELLNER% STEVE ZELLNER | -- | Flywheel Energy Production, LLC |
Generated 3/18/2026 — ROI = estimated annual royalty / back taxes owed — COSL share estimated from parcel count ratio (actual ownership fractions require division orders)