1. "The county assessor shall assess all producing mineral interests in the county 

2A. The county assessor shall assess the mineral intersts in the land separate from the fee simple interests in the land when the

    1. Mineral interests  in the land are held by one or more persons that are different from the person or persons holding the fee simple interest."

The first amendment to this bill provides for the taxation of all mineral interests, producing and non producing, in the county

according to the above in number 1.

This means all mineral owners will be taxed on producing and non-producing minerals when the mineral owner owns no surface