Journal of Property Tax Assessment & Administration


Coal is an important resource for U.S. economic growth and provides a necessary source of revenue for governments in major coal-producing states. West Virginia is second in production of coal in the United States. Coal and coal-dependent businesses constitute the state’s major industry. Ad valorem taxes provide a significant source of revenue for local governments, and the loss of coal-related revenue would seriously impede the function of many counties. How West Virginia appraises coal interests, both coal currently being mined (active coal) and coal available for mining but not in production (reserve coal), is examined in detail as well the methods of other major coal-producing states.

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Mines and mineral resources - Taxation, Extractive resource tax


This article is the first of a two-part series exploring the issues in ad valorem taxation of coal-mining properties. The topic was presented by the author at the 76th Annual International Conference on Assessment Administration sponsored by the International Association of Assessing Officers (IAAO) and held in Orlando, Florida, August 30–September 1, 2010. The two articles are a condensation of a research report prepared as a requirement for the AAS designation.