West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes
Table 110-1A - Active Mining Property
Universal Citation: 110 WV Code of State Rules 110-1A
Current through Register Vol. XLI, No. 38, September 20, 2024
Value Per Active Acre X Acres = Active Coal Real Property Value
Reserve Property
Regional Per Acre Reserve Seam Reserve Real
Reserve Value X Acres X Factor = Property Value
$5 Per Acre X Deed Acres = Unmineable Coal Real Property Value
Mined Out Property
$1 Per Acre X Deed Acres = Mined Out Coal Real Property Value
Barren Property
$1 Per Acre X Deed Acres = Barren Coal Real Property Value
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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