Larkin v

Laster, 254 Ga. 716, 334 S.E.2d 158 (1985). Mineral owner must show work or payment of ad valorem taxes. — To retain one’s interest in the mineral rights, the owner 563 must attempt to work or work the mineral rights or return the property for and pay ad valorem taxes. Dubbers-Albrecht v. Nathan, 257 Ga. 111, 356 S.E.2d 205 (1987). Payment of estate taxes will not suffice. — Payment of state or federal estate taxes on the interest of the mineral rights owner does not further the purposes of O.C.G.A. § 44-5-168, as there is no assurance payment of such taxes will be required or occur during the seven-year period. Dubbers-Albrecht v. Nathan, 257 Ga. 111, 356 S.E.2d 205 (1987). Lump-sum tax payments without itemizing specific property interests. — When an owner of mineral rights had entered into an agreement with the county where the property was located to pay lump-sum taxes without itemizing the specific property interests, the agreement did not meet the requirements of O.C.G.A. § 48-5-15(c), nor did it constitute payment of taxes due within the meaning of O.C.G.A. § 44-5-168. Georgia Marble Co. v. Whitlock, 260 Ga. 350, 392 S.E.2d 881 (1990), cert. denied, 498 U.S. 1025, 111 S. Ct. 675, 112 L. Ed. 2d 667 (1991). Term of lease construed. — Agreement which created a lease to mine for a 50-year period and gave an option to continue that had to be exercised by mining within that period, qualified as a lease for a specific number of years, even though it was provided that the lease would continue indefinitely if the option were exercised. Parker v. Reynolds Metals Co., 747 F. Supp. 711 (M.D. Ga. 1990). Failure to perform duties. — Trial court did not err in granting the personal representatives of a sister’s estate summary judgment in their action against a brother’s heirs 44-5-168 seeking a declaration that a one-half mineral interest the brother held in certain land had reversed to the sister by operation of O.C.G.A. § 44-5-168 because there was no evidence presented that the brother or the brother’s heirs performed the duties that would have avoided the effect of § 44-5-168; neither the heirs nor the brother paid any taxes on the one-half mineral interest after the land became titled in the sister, and there was no evidence that there was any attempt to work the mineral rights during the seven years prior to suit being filed. Knox v. Wilson, 286 Ga. 474, 689 S.E.2d 829 (2010). Equitable estoppel inapplicable. — Brother’s heirs failed to present evidence justifying the application of the doctrine of equitable estoppel in an action filed by the personal representatives of a sister’s estate, seeking a declaration that a one-half mineral interest the brother held in certain land had reversed to the sister by operation of O.C.G.A. § 44-5-168 because there was no evidence of an agreement by which the sister undertook to relieve the brother, and later his heirs, of the obligation to comply with the requirements of § 44-5-168, and there was no evidence that the sister ever made any promise or commitment intended to influence the holders of the one-half mineral interest to neglect their obligations under § 44-5-168; there was no reasonable inference that any holder of any mineral interest relied upon any representation of the sister in neglecting to follow § 44-5-168. Knox v. Wilson, 286 Ga. 474, 689 S.E.2d 829 (2010). Cited in Nelson v. Bloodworth, 238 Ga. 264, 232 S.E.2d 547 (1977); Johnson v. Bodkin, 241 Ga. 336, 247 S.E.2d 764 (1978); Watson v. Wachovia Nat’l Bank, 207 Ga. App. 780, 429 S.E.2d 111 (1993).