Where to enter taxes paid for mineral rights?

I have mineral rights in Texas and receive payments for oil production. I pay property taxes for the mineral rights to the county and there are also "sev/prod taxes" indicated on a1099-MISC supplement report. Do I enter these as "other taxes" or as "other expenses" or does it not matter?

I am confused because the instructions specifically say that certain taxes (real estate taxes) are excluded. I searched for prior posts on this topic and the answers seem to conflict, unless I'm misunderstanding. Our accountant included these as "taxes" in the past.

posted