The recent discussion of Gross/Net Mineral acres left me a little
bleary - perhaps the following will be of assistance.

EXAMPLE - Accounting for Gross/Net Mineral Acres in North Dakota


1.      In 1908, assume that ¼ Section (160 Acres) was homesteaded. The
outcome of this was that the homesteader acquired title to 160 Surface
Acres/160 Gross Mineral Acres/160 Net Mineral Acres [Call the
homesteader “Owner A”].

2.      In 1955, assume the same ¼ Section was sold with provision that
Seller/“Owner A” will retain 50% mineral ownership.

a.      Buyer in this transaction [Call the buyer “Owner B”] would have
acquired title to 160 Surface Acres/160 Gross Mineral Acres/80 Net
Mineral Acres.
b.      Seller/“Owner A” would have retained title to 160 Gross Mineral
Acres/80 Net Mineral Acres.

3.      In 1960, assume “Owner A” dies leaving his interest to 4 offspring.
Now each of the offspring acquire title to 160 Gross Mineral Acres/20
Net Mineral acres [Call the offspring “Owners A1, A2, A3, A4”].

4.      In 2006, assume “EOG” comes to lease total Mineral Acres in the
original ¼ Section (160 Acres).

a.      From “Owner B” they lease 160 Gross Mineral Acres/80 Net Mineral
Acres.
b.      From “Owner A1” they lease 160 Gross Mineral Acres/20 Net Mineral
Acres.
c.      From “Owner A2” they lease 160 Gross Mineral Acres/20 Net Mineral
Acres.
d.      From “Owner A3” they lease 160 Gross Mineral Acres/20 Net Mineral
Acres.
e.      From “Owner A4” they lease 160 Gross Mineral Acres/20 Net Mineral
Acres.

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