West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01J - Valuation of Producing and Reserve Oil, Natural Gas Liquids, and Natural Gas for Ad Valorem Property Tax Purposes
Section 110-1J-11 - Confidentiality

Universal Citation: 110 WV Code of State Rules 110-1J-11

Current through Register Vol. XLI, No. 38, September 20, 2024

11.1. All information provided by or on behalf of a natural resources property owner or by or on behalf of an owner of an interest in natural resources property to any state or county representative for use in the valuation or assessment of natural resources property or for use in the development or maintenance of a legislatively funded mineral mapping or geologic information system is confidential under §11-1A-23 and §11-1C-14 of this code. The information provided is exempt from disclosure under the provisions of §29B-1-4 of this code, and shall be kept, held, and maintained confidential except to the extent the information is needed by the Tax Commissioner to defend an appraisal challenged by the owner or lessee of the natural resources property subject to the appraisal: Provided, That this section may not be construed to prohibit publication or release of information generated as part of the minerals mapping or geologic information system, whether in the form of aggregated statistics, maps, articles, reports, professional talks, or otherwise presented in accordance with generally accepted practices and in a manner so as to preclude the identification or determination of information about particular property owners.

11.2. Confidentiality of annual industry operating costs information.

11.2.1. Financial information and other data of oil and natural gas producers disclosed to the Tax Commissioner pursuant to reporting annual actual operating costs shall be considered confidential and exempt from disclosure under the provisions of §29B-1-1et seq., of this code.

11.2.2. Any information disclosed to the Tax Commissioner pursuant to this rule shall have the confidentiality protections given to property tax return information under §11-1A-23 and §11-1C-14 of this code.

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