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185x Filetype XLSX File size 0.48 MB Source: tax.wv.gov
Tax Year 2022
TO ALL COAL PERMIT HOLDERS:
May 1st, 2021. Please keep in mind it is unknown at this time if the Property Tax office will be open to
drop-off reports due to Covid-19 restrictions. Instructions for completion of the report were updated this year. We
will accept the Letter of No Change on Coal Producing Properties only if an Annual Appraisal Report ('tax return') or
Letter of No Change was filed the previous year.
All approved mining permits, regardless of the mine status, must be reported to this office. All reports filed must be completed
and accompanied by a map showing the involved parcels, permit/subsidence control plan limit, etc. If it is a new operation that
is being reported for the first time, the Property Tax Division will assign the NRA account number when processing the report.
Incorrect or incomplete filings will be rejected or requested to be amended, and notification will be via the contact
information on page 1 of the return.
To assure that we have the most accurate parcel mapping and mining boundaries we require adherance to the
Minimum Map Submission Standards. Refer to the separate Excel tab Map Standards, or duplicated information in
the Map Submission Standards section of the Instructions. As announced previously, we are no longer accepting
files using NAD 27 WV-S, NAD 27 WV-N or Lat/Lon. Please let us know if we can be of assistance to you in this
standardization effort.
As you review this report and the accompanying instructions, you should note the following:
1. THIS IS A REQUIRED FILING
(a) Reports should be filed by all Producers or original Permit Holders that have a permit on file with the West
Virginia Department of Energy/Office of Miner's Health, Safety and Training. Contractors with no lease rights should
not complete this report.
(b) If your mine has permanently shut down during the reporting year, on or before January 1, 2021, Section IV
of the report is designated to this information.
(c) If you have received an approved permit but have not started mining as of January 1, 2021, please note this on
the report in Section II line item 3.
2. ACKNOWLEDGEMENT OF DATA
Section VI, Parcel Information, must be shared with the coal right owner and the appropriate county Assessor.
The Assessor uses this information to ensure proper assignment of the value. The coal rights owner is responsible for
filing an annual reserve report on the status of coal owned. Without the permitted information, the coal could be
double appraised. Completion of the separate Annual Appraisal Report for Reserve Mineral Properties will reduce
the degree of probability that specific coal beds and other mineral acreage are not valued in both the reserve and
producing status. If you are the sole lessor of a property and paying the taxes, it would be of benefit to your company
to file the coal information to this office for the coal rights owner.
All questions concerning the Annual Appraisal Report for Production of Coal (STC 12:36 -cl) may be directed to:
Christopher Farmer at 304-558-8556 or Christopher.A.Farmer@wv.gov, Lori Frees at 304-558-0771 or
Lori.A.Frees@wv.gov; or you may contact me by email, Sean.M.Hammond@wv.gov.
Sincerely,
Sean Hammond
Assistant Director/Acting Manager Mined Minerals GIS
Property Tax Division
Attachment
Minimum Map Submission Standards for use in the
submittal of the Annual Appraisal Report for Production of Coal
Property Tax Division (PTD) GIS Analysts note a wide variation in the quality of Mine Maps
submitted with the Annual Appraisal for Production of Coal. Many maps are unusable -
typically too vague or too small - and this is detrimental to appraisal as maps are scanned, geo-
referenced and utilized in the property valuation. Note that the PTD retains the right to reject
any Active Filing that it may, in its sole discretion, find deficient, and this includes mapping
errors. Please incorporate the following standards:
*updated 10/25/18
1) All involved Fee and Mineral parcel account numbers and boundaries
2) Permit (Assigned) Boundaries
3) Note WVGES seam name (correlation chart included with this Return) in Legend along with
the DOE/MSHT seam name
4) Complete legend. If listing alternate IDs, please do so in a separate legend.
5) Show original outcrop area(s), and areas of Active Minable (ave. annual Ac. mined X mine life)
Unminable, Minable Reserves (calculated acres - Active acres), Mined-Out, and Barren coal.
6) Be indexed to standard topographic quadrangle for location detail.
7) Show drill hole locations, which must pass through all of the coal beds being mined and must
be clearly marked to show. Include copies of logs with the filing.
8) Size no larger than 48” X 48” and no smaller 24" X 24"
9) Utilize 1"=2000' scale or larger
10) Legend or Inset Map should not be covering the Mine Area depiction
11) Undergroud mines should show the actual mine workings, not the area lost to mining.
12) Projected mine workings for the upcoming 12 to 18 months
13) Sensible color contrast so each facet of your map is easily discernable
14) The Parcel Layer must be the upper-most layer when printing the final map to be submitted
or submitting electronically.
15) Include a hydrology layer to see streams and rivers.
16) Include the WV transportation routes:
http://www.transportation.wv.gov/highways/programplanning/gti/GIS/Pages/DataCatalog.aspx
17) Show problem areas - bad roof, sandstone channels, valley fills, adverse properties etc.
18) Mine Map projections will be required in UTM NAD 83 Zone 17 or 18 (where applicable)
19) Provide geo-referenced latitude/longitude of deep mine portal(s).
These criteria for submission are also duplicated in the Instructions section/tab
Please contact us if clarification is needed or if we may assist you in this standardization effort.
FILING INSTRUCTIONS for ANNUAL APPRAISAL REPORT FOR PRODUCTION OF COAL
It is not necessary to submit these general information pages with your return.
IF YOU ARE A CONTRACT MINER, FORWARD THIS FORM TO
THE COMPANY FOR WHOM YOU ARE CONTRACTING.
Before you start, a few words about typically more confusing sections:
1) Please remember that the appropriate county assessor and the taxpayers involved in the operation must be
provided a copy of the parcel information as provided to this office. However, you do not have to provide
supporting documentation (core logs, maps, quality data, etc.) to any party other than West Virginia Property Tax
office.
2) ALL parcels involved with the permit must be reported on the Parcel Information Page. If there is divided
ownership interest (multi-owners) you must list each owner with their parcel ID and ownership interest in
Section VI - all parcel acreages should be listed as a whole. If the ownership interest is entered in the proper
field our data system will apply the ownership interest to get an accurate value per percent owned. DO NOT list
SURFACE ONLY ownership. Section VI information should match Section V information.
Section VI: Parcel information submitted is required to be shared with the appropriate natural resources property
owner(s) identified, and should also be submitted to the Assessor of the county where the natural resource (coal)
parcel(s) are located. Failure to provide the correct land book identification number for parcel(s) included in the
operation could result in the appraisal(s) being placed on the producer. Again, DO NOT LIST SURFACE ONLY
OWNERSHIPS.
3) All produced tonnage that is reported to the Office of Miner's Health, Safety, and Training (MHST)
under any given mine permit must be accounted for:
If you have multiple permit numbers but report to MHST under one number, use the number that is used to file
with MHST to file this report.
If you report to MHST under multiple numbers, file this separately under each of those numbers.
If you are mining multiple coal beds under the same permit number you must break down your reported tonnage
by coal bed and file a separate return for each coal bed.
4) A separate report MUST be filed for each county if total property acreage involved is taxed in more than
one county. Split production tonnage between counties based on the percentage of active acres assigned to each
county. DO NOT file a separate report for each tax district. However, each tax district should use a
separate Parcel Information Page.
Confidentiality: All information provided by, or on behalf of, a natural resources property owner, or an owner of
an interest in natural resource property to any state or county representative for use in the valuation or
assessment of natural resources property or in the development or maintenance of a legislatively funded mineral
mapping or geographic information system, shall be confidential (WV Code 1-1C-14 Senate Bill 578 passed the
Legislature in March, 2002). All geological and engineering data will be used in aid of advancement of mapping
for the state GIS. All filed information is confidential, to be used for tax and mapping purposes only, and cannot
be discovered by FOIA request.
THIS REPORT IS DUE ON OR BEFORE MAY 1, 2021.
In the event an incorrect &/or incomplete report is filed, the value will be estimated based on the best
information the Department can gather &/or infer concerning the producer &/or property. See West Virginia
Code § 11-3-10 concerning penalties and forfeiture of rights and remedies provided by law. West Virginia Code §
11-6K amended the due date of the mineral property reports as noted in the Legislative Rule § 110-1I.4.9.
annualappraisalreporproductionofcoa2022.xlsx INSTRUCTIONS read me first_INSTRUCTIONS 1
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