Current through all regulations passed and filed through December 16, 2024
(A)
Applicability. This rule shall apply to a permittee
providing performance security together with reliance on the reclamation
forfeiture fund in accordance with paragraph (C)(2) of rule
1501:13-7-01
of the Administrative Code who wishes to claim a tax credit under section
5749.11 of the Revised Code.
This rule sets forth the terms and conditions under which the chief may approve
an application to perform reclamation pursuant to section
1513.171 of the Revised
Code.
(B)
Identification of potential reclamation
projects.
(1)
The chief shall identify forfeited permits that may be eligible for reclamation
under this rule.
(2)
The chief may exclude a forfeited permit from
eligibility under this rule due to the status of existing mining plans, pending
abandoned mined lands contracts, or other issues related to reclamation
planning.
(C)
Permittee eligibility. Only a permittee in good
standing pursuant to Chapter 1513. of the Revised Code shall be eligible to
perform reclamation under this rule. No permittee is eligible if he or
she:
(1)
Has a
demonstrated pattern of willful violations of Chapter 1513. of the Revised Code
or rules adopted thereunder;
(2)
Has an
outstanding failure to abate cessation order;
(3)
Is delinquent in
performing reclamation on a permit; or
(4)
Is blocked from
obtaining a permit by the applicant violator system.
(D)
Application to perform reclamation for severance tax credit.
(1)
A permittee with
a valid permit issued under these rules and in good standing pursuant to
paragraph (C) of this rule may submit to the chief, on a form provided by the
chief, an application to perform reclamation on land or water resources that
are not within the applicant's permit area and that have been adversely
affected by past coal mining for which the performance security was
forfeited.
(2)
The application shall include:
(a)
The permittee's
name, address, and telephone number;
(b)
A statement of
any current coal mining permits in the United States held by the permittee and
the permittee's valid permit number or numbers;
(c)
A description of
the area or areas to be reclaimed;
(d)
Identification
of the owner of the land;
(e)
A reclamation
plan that describes the work to be done to reclaim the land or water resources,
including:
(i)
A description of how the plan is consistent with local physical, environmental,
and climatological conditions; and
(ii)
The measures to
be taken during the reclamation to ensure the protection of water
systems;
(f)
An estimate of the total cost of the reclamation; and
(g)
An estimated timetable for accomplishing the
reclamation.
(3)
The chief shall approve, disapprove, or approve with
modifications an application submitted under this rule.
(E)
Contract for reclamation. If an application is approved under paragraph (D)(3)
of this rule, the chief shall prepare a contract for reclamation pursuant to
section 1513.27 of the Revised
Code.
(F)
Beginning of reclamation. The chief shall notify, in
writing, the owner of the land or water resources on which the reclamation work
is to be performed, including the date on which the reclamation work is
scheduled to begin and the timetable for accomplishing the reclamation.
(G)
Reclamation tax credit certificate.
(1)
Upon the completion of the reclamation to the
satisfaction of the chief, including all contract specifications for the
project, the chief shall conduct a substantial completion inspection, during
which he or she will complete an accounting of the final actual costs of the
project.
(2)
The chief shall issue a numbered reclamation tax
credit certificate showing the amount of the credit and the identity of the
recipient. The amount of the credit shall be equal to the final actual costs of
the project as determined under paragraph (G)(1) of this rule, provided the
final actual costs do not exceed the estimated cost of reclamation as
determined by the chief pursuant to paragraph (E)(3) of rule
1501:13-7-02
of the Administrative Code.
(3)
Prior to the
close of the fiscal quarter in which a tax credit certificate is issued under
paragraph (G)(2) of this rule, the chief shall certify to the tax commissioner
the amount of the credit and the identity of the recipient.
