Subsurface Right Law and Legal Definition
Subsurface right refers to a landowner’s right over minerals and other substances found below a property. A person acquires a subsurface right through purchase from a landowner. The assessment of subsurface rights for tax purposes is made on the production of oil and gas from the subsurface. The assessment is not made upon an estate as the determination of valuation is difficult. [Day v. Johnson, 1983 Pa. Dist. & Cnty. Dec. LEXIS 137 (Pa. C.P. 1983)].