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Royalty owners in Texas are taxed annually based on the value of their mineral interests. Frequently, their interests are joined with other royalty owners’ interests in a practice called pooling. Pooling provisions in oil and gas leases are useful tools. Pooling clauses, in conjunction with unitization agreements, allow lessees to combine acreage covered by two or more leases to create a single production unit over a common reservoir (often called a “unitized tract”). This helps prevent waste, preserve minerals, and protect the rights of landowners over a common reservoir. However, pooling provisions can expose a lessor to taxes from multiple counties.