Legacy Royalties provides fair market value appraisals throughout the United States for estate taxes, estate planning, dividing assets and bank reports. Each appraisal is prepared by a registered professional petroleum engineer. Legacy Royalties also works with social services such as Social Security, Medicare and Medicaid in qualifying applicants with oil and gas royalties.

Steve Smith, president of Legacy Royalties, is a registered professional petroleum engineer and a certified mineral manager. Mr. Smith is recognized as an industry expert in appraising oil and gas royalties throughout the United States. Mr. Smith has lectured on oil and gas royalty appraisals to the National Association of Royalty Owners (NARO), the National Association of Division Order Analysts (NADOA), the National Association of Lease and Title Analysts (NALTA), the Petroleum Engineers Club of Dallas, and the Tax & Estate Planning Section of the Fort Worth Bar Association.