Oil and Gas facilities also pay the local taxes.
It remains confusing to me why they are treated differently.
Because oil, gas, and coal are evil. See it’s simple, it’s like a sin tax.
I am no expert, and I need to read up on it again, but I think it has more to do with the prevailing politics of each period. The mining industry is relatively older than the oil industry, so there was less precedent to guide the laws then. Also, government back then was attempting to promote population of the west, so mining was encouraged. I know there is a lot of reading on the subject if you Google 1872 mining law. A lot of it is put up by envirowackos who are trying to repeal the law.
It is interesting to note that the USA, I believe, is the only nation that allows private citizens to own mineral rights. It has served to promote entrepreneurs and capitalism rather well.