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Southern Coal Beds - State of West Virginia

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					                       STATE OF WEST VIRGINIA                                        Department of
                       Revenue                                               State Tax Department

                     Earl Ray Tomblin                                                          Charles O. Lorensen
                     Governor                                                                  Acting State Tax Commissioner




Tax Year 2014
TO ALL COAL PERMIT HOLDERS:

Enclosed, please find a copy of the Annual Appraisal Report for Production of Coal for Tax Year 2014, which is due
May 1st. Instructions, which describe the procedures for completion of the report, have been updated and included. All
natural resource reports assoicated with Mined Minerals GIS Section are available on WV Property Tax Division's web site:
http://www.wva.state.wv.us/wvtax/propertyTax/formsAndPublications.aspx

All approved mining permits, regardless of the mine status, must be reported to this office. We will not accept letters stating "no
change". A report must be completed and accompanied by a map showing the involved parcels, permit/subsidence control
plan limit, etc. If you have any doubt as to what to send us map-wise, send a copy of the map submitted for permitting
purposes. If yours is a new operation that is being reported for the first time, the Property Tax Division will assign the
NRAccount number when processing the report. All reports, rules and procedures associated with Mined Minerals GIS
Section are available on WV Property Tax Division's web site: http://www.state.wv.us/taxrev/ptdweb/forms.html.


To assure that we have your most current parcel mappingwe are requestingthe following   locationinformation.Select a point
or points representingthe general locationof your parcel in a known coordinate system. Our preferred Coordinate System for
digitalor paper format drawingsand map submissionis UniversalTransverse Mercator (UTM), North AmericanDatum 1983
(NAD 83) Zone 17 or 18. (UTM NAD 83 Zone 17 or 18). The recommended unit measure is the US survey meter. Files
usingNAD 27 WV-S, NAD 27 WV-N or Lat/Lon willbe accepted provided the coordinate system is clearlymarked on the
paper copy or the media label if submittinggeo-referenced (preferred) electronic/digital maps. Paper maps should clearly
                                                      files
indicatescale and parcel boundaries. Electronic/digital must be submittedin one of the following   formats, MapInfo (.tab),
ESRI Shape file (.shp), UniversalCAD format (.dxf), Microstation(.dgn), or AutoCAD drawing(.dwg) format. While you or
your firmmay use a differentCAD platform,all project CAD filesshallbe submittedin clean and usable MapInfo (.tab), ESRI
Shape file (.shp), UniversalCAD format (.dxf), Microstation(.dgn), or AutoCAD drawing (.dwg) format, and should be an
authenticrepresentationof parcels included in a Producing (active) &/or a Reserve return. Also, we are requestingthat the
production mine map for deep mines display a geo-referenced latitude/longitude for the mine portal(s).



                                                          you
As you review this report and the accompanyinginstructions, should note the following:
1. REQUIRED FILING
(a) Reports should be filed by all PRODUCERS or ORIGINAL PERMIT HOLDERS who have the permit on file with the
                                           of
West VirginiaDepartmentof Energy/Office Miner's Health, Safety and Training. If you are a contractor with no lease rights,
please forward this report to the company for whom you are contractingand notifyus by mailof your status.
2. ACKNOWLEDGEMENTOF DATA:

Section VI, parcel information section, 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 right 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 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 right owner. Enclosed is a blank copy of the reserve report for your convenience. Should you need
additional copies, visit our web-site: http://www.wva.state.wv.us/wvtax/propertyTax/formsAndPublications.aspx
3. SECOND (2nd) REQUEST FOR MINIMUM MAP STANDARDS

Attached to this letter is a request for minimum map standards to assist each of us in resolving issues on parcel/mining
boundaries. This is a notice of upcoming standards that will be incorporated into the permitted mining report filings.

All questions concerning the Annual Appraisal Report for Production of Coal (STC 12:36 -cl) maybe directed to:
Susan.K.Ratliff@wv.gov, 304-558-4167 or Christopher.A.Farmer@wv.gov, or telephone 304-558-8556.

                                                                     Sincerely,




                                                                       Christopher A. Farmer
                                                                       Geologist/Analyst
                                                                       Property Tax
                                               Property Tax Division / Mined Minerals GIS Division

                                                             P. O. Box 372
Attachment                                            Charleston, WV 25322- 0372

                                              Phone (304) 558-3940 Fax (304) 558-4454
 Property Tax Division / Mined Minerals GIS

                P. O. Box 372

        Charleston, WV 25322- 0372

Phone (304) 558-3940 Fax (304) 558-4454
                             IT'S NOT NECESSARY TO RETURN THE GENERAL INFORMATION PAGES BACK TO THIS OFFICE
              FILING INSTRUCTIONS FOR ANNUAL APPRAISAL REPORT FOR PRODUCTION OF COAL


Continued Problem areas:
        1) ALL parcels involved with your permit must be reported on the parcel information page. If you have undivided 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 adequately apply the
        ownership interest to get an accurate value per percent owned. DO NOT LIST SURFACE ONLY OWNERSHIP.

        2) 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; you do not have to provide supporting documentation, such as core logs,
        maps, or quality data to any party other than West Virginia Property Tax Division.


        IF YOU ARE A CONTRACT MINER FORWARD THIS FORM TO THE COMPANY FOR
                           WHOM YOU ARE CONTRACTING.


        All produced tonnage that is reported to the Office of Miner's Health, Safety, and Training (MHST) under a given mine permit
        number must be accounted for by filing. Should 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 with us. If you report to MHST under multiple numbers, file with
        us 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 with us for each coal bed.

        A separate report MUST be filed FOR EACH COUNTY if total property acreage involved is taxed in more than one county.
        You should split your 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.



                           THIS REPORT IS DUE ON OR BEFORE MAY 1, 2013.

        In the event an incorrect &/or incomplete report is filed the value will be estimated base 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.
        The information detailed in Section VI - Parcel information of the return 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. DO NOT LIST SURFACE ONLY OWNERSHIP.

        All information provided by, or on behalf of a natural resources property owner or an owner of a interest in natural resources
        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
        (see WV Code 1-1C-14). Senate Bill 578 passed the Legislature in March, 2002. All geological and engineering data will now 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.


        PRODUCER INFORMATION

        LOCATION/MINE NAME: Name of mine, or general location.
        PRODUCER/ORIGINAL PERMIT HOLDER: Name of producer or the party that holds the permit bond.
        STREET, CITY, STATE, ZIP CODE: Address of the producer/original permit holder's primary office or corporate tax office.
        TELEPHONE #: Telephone number for the office of the producer/original permit holder.
        FEIN NUMBER: Federal Employer Identification Number for producer/original permit holder.
        CONTRACTOR NAME: Name of the contractor if different from the producer/original permit holder.
        NAME OF PREPARER: Name of preparer of return and/or agent to be contacted for additional information.
        PREPARER'S ADDRESS: Address of preparer if different from company address.
        PREPARER'S TELEPHONE #: Telephone number of preparer.




                                                           INSTRUCTIONS                                              read me first_instructions 3
      FILING INSTRUCTIONS FOR ANNUAL APPRAISAL REPORT FOR PRODUCTION OF COAL

PRODUCTION INFORMATION

1. Coal: Identify the coal bed name as reported in the Department of Energy/Office of Miner's Health, Safety, and Training
permit application, or list the name with the correlative name from our attached coal bed lists.
2. (a) Total Property Acreage associated with Mine Operation: Report and map contiguous parcels, regardless of
ownership, that are under lease and/or involved in the permitted operation. For purposes of identifying active mining
property(ies) the following guidelines will be observed.
          If a producer owns 50% or more after attribution, of the voting stock of another company that either
          owns, leases, or has under contract parcel(s) that are contiguous to parcel(s) owned, leased or under
          contract by producer, these contiguous parcel(s) will be considered includable for purposes of
          determining the active mining property acreage.
          If a producer owns less than 50%, after attribution of the voting stock of another company that either
          owns, leases, or has under contract parcel(s) that are contiguous to parcel(s) owned, leased, or under
          contract by the producer, these contiguous parcel(s), upon written evidence from the producer supporting
          same, will not be considered includable for purposes of determining the active mining property acreage
  (b) Total Mineable Acreage is based on calendar year (1/1/2012 to 12/31/2012); list in acres and hundredths of an
acre, the acreage of coal that may be mined using generally accepted mining practices and suitable equipment. If you have
permanently &/or temporarily ceased mining operations prior to 01/01/2013, but have mineable permitted reserve
acreage you MUST continue to Section V, after completion of the explanation in Section IV - Operation information on the
Production of the Resource page of this report. All remaining mineable acreage must be listed as permitted reserves in Section
VI - Parcel Information Page. If the status of the mineable acreage has changed you must include proper documentation
included in Section VI. REFER TO REQUIRED ADDITIONAL INFORMATION.
  (c) Total areas mined during JANUARY (1/1/2012) through DECEMBER (12/31/2012) - list the number of acres that
were mined using your calculation.
  (d) Estimated mine life remaining; give your estimation of mine life.
  (e) Location of acres mined (State Plane Coordinates). Give the approximate center of the area mined.
3. West Virginia Mining Permit Number - Provide the permit number under which production is reported to the Office of
Miner's Health, Safety, and Training (start with S, D or U). Do not use the MHSA number. Please note the flag in Section II
under line item 3 "Was this a continuing operation" on JANUARY 1st (1/1/2013) - Was coal being removed on
January 1, 2013? If not moving coal on January 1, 2013 - you should follow the instructions for Section IV.
4. The topographic quad and section is necessary for all mines. If this information is unknown, a surface tax map number may
be used. We number sections like this:
          Quad outline -->                   1           2          3
                                             4           5          6
                                             7           8          9

                    Underground = Deep;
5. Type of operation:
                    Strip, MTR, auger, highwall miner = Surface

6. Thickness of Mined Resource - We have had reoccurring problems with the resource thickness therefore we are
requesting:
(a) Listing of the thickness in feet and hundredths of feet the measurement of all visible coal resource in your mining unit(s),
include any non-coal partings (A - B - C). DO NOT INCLUDE ROOF OR FLOOR ROCK REMOVED WITH COAL
(b) Listing of clean coal thickness of the marketed resource (D - E - F). LISTED 6(a) LESS NON-COAL PARTINGS
WV Legislative Rule § 110-1I-4.1.5.a&b "arithmetic mean of the coal thickness for the three most recent calendar years
preceding the July 1 assessment date; and if production has not occurred in either the second or third most recent years, the
arithmetic means of the available one or two years thickness shall be used".

7. Recovery Rate - List the percentage (to the nearest whole percent - rounding up or down as needed) of the coal bed
tonnage that is recovered through the mining and preparation processes. The recovery rate should reflect tonnage as
reported to the Office of Miner's Health, Safety, and Training divided by the calculated whole-bed tons-in-place. Recrate =
clean tons produced/tons-in-place. Multiply 6(a), above, times 2(c), above, times 1800 tons divide into 9(a), below.
8. (a) Actual Coal Market = indicate the nearest whole percent of the coal production for 2011 that was sold on the steam
market.Actual Coal Market = indicate the nearest whole percent of coal production for 2011 at was sold on the metallurgical
   (b)
market. Note: The sum of 8(A) and 8(B) must equal 100%.


PRODUCTION OF COAL
9. (a, b & c) Production Period - Identify the annual production tonnage and the number of months in production as reported
to the Office of Miner's Health Safety, and Training, for the calendar years indicated.

10. (a, b & c) Annualized Production - Indicate the annualized production if not in operation for the entire calendar year. This
                                                  INSTRUCTIONS                                               read me
calculation can be performed by the following method: **(Tons produced)x(12 months/months in production)** first_instructions 4
        b & c) INSTRUCTIONS FOR ANNUAL APPRAISAL REPORT not PRODUCTION OF COAL
10. (a, FILING Annualized Production - Indicate the annualized production ifFORin operation for the entire calendar year. This
calculation can be performed by the following method: **(Tons produced)x(12 months/months in production)**




                                                  INSTRUCTIONS                                            read me first_instructions 5
       FILING INSTRUCTIONS FOR ANNUAL APPRAISAL REPORT FOR PRODUCTION OF COAL

11. Calculate the average annual acres mined according to formula on return.
See WV Legislative Rule § 110-1I-4.1.3.a&b "the three most recent calendar years preceding the July 1 assessment date; and if
production has not occurred in either the second or third most recent years, the arithmetic means of the available one or two
years production shall be used".

OPERATION INFORMATION
All permitted mining operations must file this return, but if the operation was PERMANENTLY closed, not temporarily, prior to
January 1 you may skip Section V by completing the questions in Section IV of the return. If the mining operations are
temporarily closed, note the date the mine closed, with the reason and continue completing the total report placing all of the
mineable acreage in the reserve status.
            WV Legislative Rule § 110-1I-4.1.2.e. If the permitted mining operation has not begun production by the
            July 1 assessment date, the mineable coal shall be reported on the Annual Appraisal Report for Production
            of Coal and valued as reserves. Once a property or portions of a property have been assigned or
            designated to an Active mining property, it shall continue to be listed on an Annual Appraisal Report until
            such time as the permit has been retired;
            4.1.2.f. If the mine ceases production before the July 1st assessment date, and there is mineable coal
            remaining in the coal bed, the remainder shall be valued as reserves for the current tax year;


COAL INFORMATION (FOR TOTAL MINING OPERATION) MUST MATCH "total acreages for mine", Section VI.

12. (a) Total Property Acreage Associated with Mine Operation AS OF DECEMBER 31st (12/31/2012).
 Enter the amount shown on line 2A, Section II.
     (b) Total Mineable Acreage AS OF DECEMBER 31st (12/31/2012) Enter the amount shown on line 2B, Section II.
13. Estimated Mine Life, in Years. Divide mineable acres by average annual acres mined. Note that for underground coal
mines, the maximum life is 15 years, and for surface coal mines maximum life is 5 years.
14. Valuation Categories (per active coal bed, i.e. a coal bed you mined during the year)

15. (a) Active (Permitted) Acres - Average annual acres mined X mine life, or maximum life (whichever is lowest).
    (b) "Permitted" Reserve Acres - Subtract the determined active acres from reported mineable acres. If you get a positive
number, you have permitted reserve acres.
     (c) Unmineable acres - Once a coal bed is permitted as a mining property it is considered mineable regardless of coal bed thickness; should
there be problem areas such as bad roof, sandstone channels, valley fills, etc.these should be highlighted and numbered on the Return Map(s) included
herewith. NOTE: All unmineable acreage must have accompanying documentation matching each highlighted and numbered problem area
shown on Return Map. Include drill hole records for areas of unmineable, along with other pertinent mapping that pertains to the determination of
unmineable. The drill hole locations must be noted on your submitted map.

    (d) Mined Out Acres - Report acreage of properties where coal is owned, but the coal bed has been depleted by prior
mining operations. This includes support pillars, barriers and other areas that are restricted by permitting regulations.
     (e) Barren Acres - Report acreage of properties where coal rights are owned, but the coal bed does not exist because of
erosion, wash-out, non deposition, etc.



NATURAL RESOURCE (COAL) PARCEL OWNERSHIP INFORMATION
NATURAL RESOURCE (COAL RIGHTS) OWNER'S NAME / ASSESSOR'S LAND BOOK ID= MAP/PARCEL OR
MINERAL ACCOUNT NUMBER AND THE OWNERSHIP INTEREST. YOU MUST LIST THESE. Surface map number
is great for location, but failure to provide the assessor's land book identification for parcel(s) included in the operation
may result in the appraisal(s) being placed on the producer as a chattel real (leasehold) estate.


Property Acreage - If there are multi / undivided ownerships on a parcel ALL owners must be noted on the report. List each
undivided interest as a separate parcel with the total acreage and each individual ownership in the percent ownership area.
This is the only way we can get a true value on the Integrated Assessment System (IAS) that we share with the counties. DO
NOT DIVIDE THE OWNERSHIP INTO THE ACREAGE! DO NOT USE SURFACE ONLY OWNERSHIP
Mineable Acres - Identify the total amount of mineable acres of the coal bed as of DECEMBER 31st (12/31/2012) on each
parcel. See Section VI. DO NOT DIVIDE THE OWNERSHIP INTO THE ACREAGE!




                                                          INSTRUCTIONS                                                       read me first_instructions 6
       FILING INSTRUCTIONS FOR ANNUAL APPRAISAL REPORT FOR PRODUCTION OF COAL
Active (Permitted) Acres - Identify the number of active (permitted) acres of each coal bed on each parcel. Assignment of
active acres should correspond to actual mine plans. See Section VI, above. MATCH TO PAGE 2 OF RETURN.
Permitted Reserve Acres - Identify the number of permitted reserve acres of coal bed for each parcel. See Section VI &
Legislative Rule § 110-1I which is worth repeating again. If the mine is not in production (or the mineable acreage that falls out-
side the default mine life) the acreage must be reported on the Annual Appraisal for Production of Coal in a permitted reserve
status. MATCH TO PAGE 2 OF RETURN.

           WV Legislative Rule § 110-1I-
           4.1.2.e. If the permitted mining operation has not begun production by the July 1 assessment date, the
           mineable coal shall be reported on the Annual Appraisal Report for Production of Coal and valued as
           reserves. Once a property or portions of a property have been assigned or designated to an ACTIVE
           mining property, it shall continue to be listed on an Annual Appraisal Report for Production of Coal until
           such time as the permit has been retired;
           4.1.2.f. If the mine ceases production before the July 1st assessment date, and there is mineable coal
           remaining in the coal bed, the remainder shall be valued as reserves for the current tax year;
           4.1.2.g. The maximum active mining portion for each coal bed shall be fifteen (15) years for underground
           mines and five (5) years for surface mines multiplied by the annual acres mined. If the available mineable
           acreage of the coal bed being mined is less than the maximum amounts listed above, then the total available
           acreage shall be considered for designation as the active mining portion.


Unmineable Acres - Identify the number of unmineable acres of coal bed for each parcel. See Section VI.
Mined-Out Acres - Identify the number of mined out acres of coal bed for each parcel. See Section VI.
Barren Acres - Identify the number of barren acres of coal bed for each parcel. See Section VI.

NOTE: Sum of Active Acreage plus Reserve Acreage must equal the Mineable Acres. Sum of Active,
Reserve, Unmineable, Mined-out and Barren Acreage must equal the Property Acreage involved in Active
Operation.



                               ******REQUIRED ADDITIONAL INFORMATION******


LINE ITEMS A - F IS AN INTEGRAL PART OF YOUR TAX RETURN AND IN THE EVENT THAT ITEMS
REQUESTED IN THIS SECTION ARE NOT PROVIDED/ADDRESSED, THE RETURN WILL BE CONSIDERED
INCOMPLETE.


           West Virginia Legislative Rule § 110-1I-4.1.6. Royalty rate. These royalty rates shall be established
           annually by the Tax Commissioner after a review of both recorded and unrecorded, willing seller-willing
           buyer coal property leases that have occurred in the State of West Virginia and appropriate portions of
           adjacent states during at least the last five (5) years prior to the July 1 assessment date, and through
           inspection of any other appropriate information. The Tax Commissioner shall maintain a data base on
           royalty rates and file a preliminary summary of results in the State Register on or before July 1 of each
           year; shall accept written public comment on the results until August 1 of each year; and shall issue the
           final royalty rates on or before September 1 of each year. From this survey, the Tax Commissioner shall
           select the royalty rates that best typify the coal property leases.



           West Virginia Legislative Rule § 110-1I 4.1.7. Determination of capitalization rate. -- For use in
           determining the net present value multiplier (M) used in Formula 3, prescribed in this Section 4, a single
           statewide capitalization rate for coal shall be determined annually by the Tax Commissioner through the
           use of generally accepted methods of determining those rates. The rate shall be based on the assumption
           of a level, non-inflating income series. The capitalization rate used to value coal shall be developed
           considering (1) a discount rate determined by the summation technique (§ 110-1I 4.1.7.1), (2) a recapture
           component (§ 110-1I 4.1.7.2), and (3) a property tax rate (§ 110-1I 4.1.7.3).

           The Commissioner shall conduct a study to develop components for determining the capitalization rate
           annually and the preliminary results shall be filed in the State Register on or before July 1st of each year.
           Public comment on the study shall be accepted until August 1st of each year, and final results to be used
           shall be issued on or before September 1st of each year and filed in the State Register.




                                                    INSTRUCTIONS                                               read me first_instructions 7
      FILING INSTRUCTIONS FOR ANNUAL APPRAISAL REPORT FOR PRODUCTION OF COAL

THE FOLLOWING ARE MAP REQUIREMENTS THAT MUST BE INCLUDED WITH THE 2014 ANNUAL
APPRAISAL FOR PRODUCTION OF COAL:

1) You MUST INCLUDE A MAP at 1”=2000’ or larger scale.
2) Showing all parcels involved in the permitted operation - each parcel boundary must be clearly marked.
3) Correct map & parcel or mineral account number (s) must be indicated on the map.
4) The map should show original outcrop area, areas of active mineable acres (average annual acres mined X mine
life), mineable reserve acres (calculated acreage that is subtracted the determined active acres), unmineable acres,
mined-out acres and barren areas.
5) Map should be indexed to standard topographic quadrangle for location detail. Legend must be complete and
easily identified by pattern &/or color.
6) We are requiring that the maps show drill hole locations & copy of several logs be included with the filing. The
drill hole must pass through all of the coal beds you are mining and must be clearly marked to show the same.
7) Noted all problem areas, such as bad roof, adverse properties, sandstone channels, valley fills, etc. on the map(s).

8) Please provide the geo-referenced latitude/longitude of deep mine portal(s).
9) REFER TO MINIMUM MAP STANDARDS FOR USE IN ACTIVE FILINGS, attached, for more instructions.
      WE REQUIRE THE MAPS TO BE CERTIFIED BY A REGISTERED PROFESSIONAL ENGINEER.


To assure that we have your most current parcel mapping we are requesting the following location information. Select a point
or points representing the general location of your parcel in a known coordinate system. Our preferred Coordinate System for
digital &/or paper format drawing submissions is Universal Transverse Mercator (UTM), North American Datum 1983 (NAD
83) Zone 17 or 18. (UTM NAD 83 Zone 17 or 18). The recommended unit measure is the US survey meter. Files using NAD 27
WV-S, NAD 27 WV-N or Lat/Lon will be accepted provided the coordinate system is clearly marked on the paper copy or the
media label if submitting geo-referenced (preferred) electronic/digital maps. Paper maps should clearly indicate scale and parcel
boundaries. Electronic/digital file of the maps may be submitted in any of the following formats, MapInfo (.tab), ESRI Shape
file (.shp), Universal CAD format (.dxf), Microstation (.dgn), or AutoCAD drawing (.dwg) format. While you or your firm may
use a different CAD platform, all project CAD files shall be submitted in clean and usable MapInfo (.tab), ESRI Shape file
(.shp), Universal CAD format (.dxf), Microstation (.dgn), or AutoCAD drawing (.dwg) format, and should be an authentic
representation of parcels included in Annual Appraisal Report for Production of Coal Report. Also, we are requesting that the
production mine map for deep mines display a geo-referenced latitude/longitude for the mine portal(s).


       PLEASE SIGN, AND MAIL TO THE ADDRESS LIST ON THE SIGNATURE PAGE OF THE RETURN.




                                                  INSTRUCTIONS                                              read me first_instructions 8
ANNUAL APPRAISAL REPORT FOR PRODUCTION OF COAL                                                                                                STC 12:36 (cl)
In accordance with the WV Code §11 and the WV Legislative Rule § 110.1I-1 Valuation of Active and Reserve Coal Property for Ad Valorem Property Tax
Purposes
TAX YEAR            2014
revised 2/4/2013 Calendar year/due dates                                                                    COUNTY:

MULTI COUNTY PRODUCTION                                                                          TAX DISTRICT:

                                                                                                  PTD ACTIVE
LIST ALL                        PERCENTAGE
COUNTIES                          OF ACTIVE                                                      NRACCOUNT #:
INVOLVED WITH                   ACRES ASSIGN
THIS MINE.                       PER COUNTY




                                                                                                                                                                            AREA RESERVED FOR WV PROPERTY TAX DIVISON OFFICE USE ONLY
  SECTION I.                            PRODUCER INFORMATION
MINE NAME
                                    :

PRODUCER/ORIGINAL
                                    :
PERMIT HOLDER
PERMIT HOLDER
                                    :
ADDRESS

CITY                                :
                                                                          STATE                                   ZIP

TELEPHONE #                         :
                                                                                        FEIN:
CONTRACTOR NAME
                                    :
(IF APPLICABLE)

NAME OF PREPARER                    :

PREPARER'S ADDRESS                  :

PREPARER'S
                                    :
TELEPHONE #:



  SECTION II.                           PRODUCTION INFORMATION                                                                    COAL BED

1. Name of coal bed being mined.                                                            1.   SOUTHERN                                                      NORTHERN

    If you are a "PC" user pick from the drop down.
 2. (A) Total Property Acreage Associated with Mine Operation                                    2. (A)
     as of 12/31/2012

         (B) Total Mineable Acreage remaining as of 12/31/12                                          (B)


         (C) Total acres mined during 1/1/2012 TO 12/31/2012                                          (C)

         (D) Estimate mine life remaining                                                             (D)

         (E) Location of acres mined (State Plane Coordinates)                                        (E)                                                      Northing


                      Give the approximate center of the area mined                                                                                            Easting


3. (A) West Virginia Permit Number, starts with S, D or U                                        3. (A)
        (B) Was this a continuing operation on 1/1/2013?                                     *
                  WV Legislative Rule § 110.1I-4.1.2       *If no, make a note of explanation on page 2 (between Section III & Section IV).
Please list additional permit numbers associated with the
mine in this area.

 4. On what topographic quad and section is the mine located?                                    4.
                  See page 2 of instructions Section II and Master List of WV                                      QUAD                                        SECTION

                  7.5-Minute Quadrangles abbreviations at the end of return.
 5. Type of Operation:                                                                           5.                       TYPE
             You must enter Deep or Surface = If you are a "PC" user pick from the drop down list.                        Must enter Deep or Surface

 6. (A - B - C) Coal (logical mining unit) Thickness of Mined Resource.                          6. (A)          2004
                                                                                                                  2012                                         UNIT FEET

                  WV Legislative Rule § 110.1I.3.57 -measurement of all coal,                       (B)          2003
                                                                                                                  2011                                         UNIT FEET

                  including partings. Thickness for valuation is an average of three                (C)          2002
                                                                                                                  2010                                         UNIT FEET
                  most recent calendar years.
        (D - E - F) Clean Coal Thickness of Mined Resource.                                            (D)        2012                                         CLEAN FEET

                  Clean coal thickness of marketed resource. Clean coal thickness will                (E)         2011                                         CLEAN FEET

                  not be used in formula for annual acres mined.                                      (F)         2010                                         CLEAN FEET

 7. Clean Coal Recovery Rate (to the nearest whole %) =                                          7.
    reported clean coal tons mined/ tons-in-place.                                                                                                             %
    (approximately 45-55% for Deep Mines and 80-90% for Surface Mines)

 8. (A) Percent Sold to Steam Market (nearest whole percent)                                     8. (A)                                                        %

         (B) Percent Sold to Metallurgical Market (nearest whole percent)                             (B)                                                      %
paw@ptd 4/16/99




                                                                                                             9                                                              PRODUCER INFORMATION
STC 12:36 (cl)                                                                                                                                                                                               TAX YEAR 2014
SECTION III.                                  PRODUCTION OF THE RESOURCE                                                                                              PERMIT #
9. PRODUCTION PERIOD = enter tonnage and months in production.                                                    IN TONS                                                MONTHS IN PRODUCTION
       (Clean tons mined)
 (A)CALENDAR YR. 2012

                                                                  PTD USE ONLY                                                                        PTD USE ONLY

 (B)CALENDAR YR. 2011

                                                                  PTD USE ONLY                                                                        PTD USE ONLY

 (C)CALENDAR YR. 2010

                                                                  PTD USE ONLY                                                                        PTD USE ONLY


10. ANNUALIZED PRODUCTION

       IF USING EXCEL, ONCE THE TONNAGE HAS BEEN ENTERED EVERYTHING IN GREY WILL CALCULATE AND DISPLAY THE CORRECT VALUE FOR THE FIELD. THE
       MONTHS IN PRODUCTION HAS BEEN SET TO DEFAULT TO 12 MONTHS - SO BE SURE TO ENTER THE CORRECT NUMBER OF MONTHS IN SECTION III, ITEM 9.

                                                                                          3YRS. OR                 2YRS.               1 YR.                          AVERAGE                                THICKNESS
                     WV Legislative Rule § 110.1I-3.11                                                                                 WV Legislative Rule § 110.1I-4.1.3.a&b = see page 2 Section III of instructions
 (A)    2006 2012                                                                 X          0.34                                       1.00
            PTD USE ONLY                                                                                            0.5                    PTD USE ONLY                                    PTD USE ONLY
                                                                                                            If mining took place in
 (B)    2005 2011                                                                          0.33
                                                                                                            2 years, multiply each
            PTD USE ONLY                                                                                    production year by 0.5         PTD USE ONLY                                    PTD USE ONLY

 (C)    2004 2010                                                                          0.33
            PTD USE ONLY                                                                                                                   PTD USE ONLY                                    PTD USE ONLY

                                                                                                                                      Total Average                                      Total Average
                                                                                                                                                                                        Page 1 Section II Item 6
NOTE




       If mining took place in all 3 years, multiply production by rates shown under "3 years". If mining
       took place in 2 years, multiply production by rates shown under "2 years". If mining took place
       in year 1 only, multiply production by rate shown under "1 year".




11. CALCULATE AVERAGE ANNUAL ACRES MINED.
       WV Legislative Rule § 110.1I-4.1.4
                             Total Annual Production

                 (                                                                )
                 (                    X             1800                   (*)X                               )     =                                                 Average Annual Acres Mined
        Average Thickness                          Density                             Recovery Rate
          (*)Density factor 1800 tons per acre foot WV Legislative Rule § 110.1I-3.59


SECTION IV.                                   OPERATION INFORMATION
All permitted mining operations must file this return, see WV Legislative Rule § 110-1I-4.1.2.e & f., but if the operation was PERMANENTLY closed (not temporarily) on January 1,
2013 you may skip Section V by completing the questions in this Section. If the mining operations are temporarily closed, note the date the mine closed, with the reason and continue
completing the total report placing all mineable acreage in the reserve status.

YOU MUST GIVE THE DATE OF CLOSURE:                                                                          PHASE RELEASE ATTACHED OR APPLIED FOR?

REASON FOR CLOSURE:

SECTION V.                            RESOURCE INFORMATION (FOR TOTAL MINING OPERATION)
                                               If using excel, everything in grey has been calculated from data entered above.
                                      Unmineable, mined-out and barren acreages will be displayed once Section VI has been completed.
12. RESOURCE ACREAGE CLASSIFICATION AS OF DECEMBER 31, 2012:
     (A) Total Property Acreage Associated with Mine Operation                                                                                    =                                     ac. (2A)
     (B) Total Mineable Acreage of Coal (as of 12/31/2012)                                                                                        =                                     ac. (2B)
13. CALCULATE ESTIMATED MINE LIFE OF THE ACTIVE PROPERTY (in years, rounded to nearest whole).

                       Mineable Acres                                  /Average Annual                                                            =                                     (**)
                                                         (2B)          Acres Mined                                   (11)
WV Legislative Rule § 110.1I-3.30.1 (**)MAXIMUM LIFE: DEEP MINED MINERALS = 15 YRS.; SURFACE = 5 YRS.
14. VALUATION CATEGORIES:
                     THE TOTAL OF 14 (A - E) MUST EQUAL TOTAL PROPERTY ACREAGE LISTED IN SECTION II ITEM 2 (A) AND SECTION V 12 (A).
                     For definitions see WV Legislative Rule § 110.1I-3
       (A) Calculate Active Acres:
                 Average Annual
                          Acres mined                                                 x Mine Life                                                 =                                      ac.
                                                                (11)                                                 (13)
       (B) Calculate Reserve Acres:
                Mineable Acres                                                    - Active Acres                                                  =                                      ac.
                                                                 (12B)                                                  (14A)
       (C) Identify Unmineable Acres:                                                                                                             =                                      ac.
              Acreage provided on Page 5.
       (D) Identify Mined Out Acres:                                                                                                              =                                      ac.
              Acreage provided on Page 5.
       (E) Identify Barren Acres:                                                                                                                 =                                      ac.
              Acreage provided on Page 5.



                                                                                                                                                                                                                   PRODUCTION PAGE

                                                                                                                            2
STC 12:36 (cl)

SECTION VI.              PARCEL INFORMATION PAGE                                                                                                                        TAX YEAR   2014
                                                **************REQUIREMENT FOR 2014**********OWNERSHIP MUST BE NOTED FOR EACH PARCEL REPORTED**************

THE INFORMATION ON THIS PAGE RELATES ONLY TO THOSE PARCELS IN ONE (1) COUNTY AND ONE (1) TAX DISTRICT. IF THE ACTIVE MINING PROPERTY INVOLVES PARCELS IN OTHER TAX DISTRICTS
AND/OR OTHER COUNTIES, PLEASE FILE ADDITIONAL COPIES OF THIS PAGE FOR EACH COUNTY/DISTRICT. YOU MUST LIST THE COUNTY LAND BOOK MAP AND PARCEL OR MINERAL ACCOUNT NUMBER
                                                                 AND OWNERSHIP INTEREST FOR EACH PARCEL.

                         FAILURE TO PROVIDE THE LAND BOOK INDENTIFICATION AND OWNERSHIP INTEREST FOR EACH PARCEL(S) INCLUDED IN THE OPERATION WILL RESULT IN THE
                                                 APPRAISAL(S) BEING PLACED ON THE PRODUCER OR A PARCEL THAT OUR OFFICE DEEMS ADEQUATE.

                                                  Respondent is required to provide the information on this page to the county assessor(s) and each owner listed.

             COUNTY                                                              PRODUCER                                    PERMIT#

  TAX DISTRICT                                                                  MINE NAME


YOU MUST SUPPLY THE NATURAL RESOURCE OWNER'S NAME / ASSESSOR'S
                                                                                                                                                                                          AVERAGE PRICE
LAND BOOK ID= MAP/PARCEL OR MINERAL ACCOUNT NUMBER AND THE
                                                                             PROPERTY       MINEABLE    ACTIVE           RESERVE         UNMINEABLE         MINED-OUT      BARREN           & ROYALTY
OWNERSHIP INTEREST. FAILURE TO NOTE ALL OWNERSHIP ACCOUNTS WILL
                                                                                                                                                                                               RATE
RESULT IN THE APPRAISAL BEING PLACED ON THE PRODUCER.                         ACREAGE        ACRES      ACRES             ACRES            ACRES              ACRES         ACRES

      1.         NAME:
                                                                  Prop Acs


            MAP/PAR:
           MINERAL #:
                                                                  Deed acs




 OWNERSHIP INTEREST:


      2.    NAME:
         MAP/PAR:
                                                                  Prop Acs




        MINERAL #:
                                                                  Deed acs




 OWNERSHIP INTEREST:


      3.    NAME:
         MAP/PAR:
                                                                  Prop Acs




        MINERAL #:
                                                                  Deed acs




 OWNERSHIP INTEREST:


      4.    NAME:
         MAP/PAR:
                                                                  Prop Acs




        MINERAL #:
                                                                  Deed acs




 OWNERSHIP INTEREST:


      5.    NAME:
         MAP/PAR:
                                                                  Prop Acs




        MINERAL #:
                                                                  Deed acs




 OWNERSHIP INTEREST:


      6.    NAME:
         MAP/PAR:
                                                                  Prop Acs




        MINERAL #:
                                                                  Deed acs




 OWNERSHIP INTEREST:


      7.    NAME:
         MAP/PAR:
                                                                  Prop Acs




        MINERAL #:
                                                                  Deed acs




 OWNERSHIP INTEREST:




                                                                                                         3                                                                                        PARCEL INFORMATION
          COUNTY                                                                 PRODUCER                          PERMIT#

  TAX DISTRICT                                                                  MINE NAME


YOU MUST SUPPLY THE NATURAL RESOURCE OWNER'S NAME / ASSESSOR'S
                                                                                                                                                               AVERAGE PRICE
LAND BOOK ID= MAP/PARCEL OR MINERAL ACCOUNT NUMBER AND THE
                                                                             PROPERTY       MINEABLE   ACTIVE   RESERVE      UNMINEABLE   MINED-OUT   BARREN     & ROYALTY
OWNERSHIP INTEREST. FAILURE TO NOTE ALL OWNERSHIP ACCOUNTS WILL
                                                                                                                                                                    RATE
RESULT IN THE APPRAISAL BEING PLACED ON THE PRODUCER.                         ACREAGE        ACRES     ACRES     ACRES         ACRES        ACRES      ACRES

    8.    NAME:
       MAP/PAR:




                                                                  Prop Acs
      MINERAL #:




                                                                  Deed acs
OWNERSHIP INTEREST:


    9.    NAME:
       MAP/PAR:




                                                                  Prop Acs
      MINERAL #:




                                                                  Deed acs
OWNERSHIP INTEREST:


   10.    NAME:
       MAP/PAR:
                                                                  Prop Acs




      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   11.    NAME:
       MAP/PAR:
                                                                  Prop Acs




      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   12.    NAME:
       MAP/PAR:
                                                                  Prop Acs




      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   13.    NAME:
       MAP/PAR:
                                                                  Prop Acs




      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   14.    NAME:
       MAP/PAR:
                                                                  Prop Acs




      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   15.    NAME:
       MAP/PAR:
                                                                  Prop Acs




      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   16.    NAME:
       MAP/PAR:
                                                                  Prop Acs




      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:




                                                                                                       4                                                               PARCEL INFORMATION
          COUNTY                                                                         PRODUCER                                                          PERMIT#

  TAX DISTRICT                                                                          MINE NAME


YOU MUST SUPPLY THE NATURAL RESOURCE OWNER'S NAME / ASSESSOR'S
                                                                                                                                                                                                                                       AVERAGE PRICE
LAND BOOK ID= MAP/PARCEL OR MINERAL ACCOUNT NUMBER AND THE
                                                                                 PROPERTY                 MINEABLE              ACTIVE               RESERVE            UNMINEABLE              MINED-OUT             BARREN             & ROYALTY
OWNERSHIP INTEREST. FAILURE TO NOTE ALL OWNERSHIP ACCOUNTS WILL
                                                                                                                                                                                                                                            RATE
RESULT IN THE APPRAISAL BEING PLACED ON THE PRODUCER.                             ACREAGE                  ACRES                ACRES                 ACRES               ACRES                   ACRES                ACRES

   17.    NAME:
       MAP/PAR:




                                                                  Prop Acs
      MINERAL #:




                                                                  Deed acs
OWNERSHIP INTEREST:


   18.    NAME:
       MAP/PAR:




                                                                  Prop Acs
      MINERAL #:




                                                                  Deed acs
OWNERSHIP INTEREST:


   19.    NAME:
       MAP/PAR:




                                                                  Prop Acs
      MINERAL #:




                                                                  Deed acs
OWNERSHIP INTEREST:


   20.    NAME:
       MAP/PAR:                                                   Prop Acs




      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   21.    NAME:
       MAP/PAR:
                                                                  Prop Acs




      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   22.    NAME:
       MAP/PAR:
                                                                  Prop Acs




                                                                                                                                                                                                                                       OWNER / LESSEE
      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   23.    NAME:
       MAP/PAR:
                                                                  Prop Acs




                                                                                                                                                                                                                                       OWNER / LESSEE
      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   24.    NAME:
       MAP/PAR:
                                                                  Prop Acs




                                                                                                                                                                                                                                       OWNER / LESSEE
      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:


   25.    NAME:
       MAP/PAR:
                                                                  Prop Acs




                                                                                                                                                                                                                                       OWNER / LESSEE
      MINERAL #:
                                                                  Deed acs




OWNERSHIP INTEREST:



PROPERTY ACREAGE - If the acreage involved in the mine
for any owner is only a portion of a larger tract, enter the                 TOTAL ACRES ASSC IN MINE   TOTAL MINEABLE ACS   TOTAL ACTIVE ACS      TOTAL RESERVE ACS   TOTAL UNMINEABLE ACS   TOTAL MINED-OUT ACS   TOTAL BARREN ACS
portion acreage in the first box &
the total deed parcel acreage in the shaded box below.


                                                                                       (2A)                    (2B)                  (13A)                (13B)               (13C)                  (13D)                (13E)
                      TOTAL OF COLUMNS 2(A&B) MUST EQUAL ACREAGE IN SECTION V. 12. (A&B).                                             TOTAL OF COLUMNS 13(A&E) MUST EQUAL ACREAGE REPORTED IN SECTION V, 14.(A-E).
                                                                                                                                 5                                                                                                              PARCEL INFORMATION
STC 12:36 (cl)                                                                                                                      TAX YEAR 2014

          CO:                                                              PRODUCER
          TD:                                                             MINE NAME
                                                                             PERMIT#


SECTION VII.                                  ADDITIONAL INFORMATION

                 THE FOLLING ADDITIONAL INFORMATION IS REQUIRED TO BE ATTACHED AND FILED WITH THIS ANNUAL
                 APPRAISAL REPORT. You don't want to be a non-filer and you may be if you don't supply this information. See West Virginia
                 Legislative Rule § 110-1I-4.1.6. Royalty Rate.
                 A. In the event that a change of ownership occurs with respect to a corporate taxpayer, please give an estimate of the value of the
                 property at time of transfer. A change of ownership is deemed to have occurred when more than 50% of the outstanding voting stock
                 of the corporate taxpayer is transferred by the owner(s) of such stock.
                 B. In the event of an assignment or other transfer of a coal lease, the transferee shall file the following information with this return: Date
                 of lease, acreage, property identification, royalty rates, seams involved, and lease terms.

                 C. If you (the producer) purchased any of the parcels shown in Section VI within the past 8 years, please identify the purchase date,
                 consideration elements/amounts of sale, and deed book & page number (if recorded).

                 D. If you (the producer/owner) entered into a leasehold agreement on any of the parcels shown in Section VI within the past 8 years,
                 please identify the lessor, lessee, date of lease, location of property, royalty rates, seams involved and lease term.

                   PROPERTY TRANSACTIONS DURING PAST EIGHT (8) CALENDAR YEARS. (SUPPLEMENTAL SECTION VII - B, C & D)
                                    PURCHASES: PLEASE PROVIDE MAP SHOWING EXACT LOCATION(S)
                                        THIS DATA IS CONFIDENTIAL UNDER WV CODE § 11-1C-14

                                      DATE:

                                  COUNTY:

                                  DISTRICT:

                      DEED BOOK & PAGE:

                                 GRANTOR:

                                  GRANTEE:

                         ACRES INVOLVED:

       VALUE SURFACE/IMPROVEMENT:

                  VALUE COAL/MINERALS:

                             TOTAL PRICE:


                                              LEASES: PLEASE PROVIDE MAP SHOWING EXACT LOCATION(S)


                                      DATE:

                                  COUNTY:

                                  DISTRICT:

                      DEED BOOK & PAGE:

                                    LESSOR:

                                    LESSEE:

                                     ACRES:

                               COAL BEDS:

             DEEP ROYALTY $ AND/OR %:

        SURFACE ROYALTY $ AND/OR %:




                                                                                6                                                          Additional info page 1
STC 12:36 (cl)                                                                                                                 TAX YEAR   2014

          CO:                                                           PRODUCER:
           TD:                                                         MINE NAME:
                                                                          PERMIT#:

SECTION VII ADDITIONAL INFORMATION CONTINUED

                 F. For the coal marketedduringthe 2012 calendaryear, identify the averageFOB spot price and/orcontractprice realized
                 for both steam and metallurgicalsales.


                           COAL MARKET AND QUALITY INFORMATION - See West Virginia Legislative Rule § 110-1I-4.1.6. Royalty Rate.
                                        *** IT IS REQUIRED THAT YOU PROVIDE THIS INFORMATION***
                                            THIS DATA IS CONFIDENTIAL UNDER WV CODE § 11-1C-14



                              # OF SALES

                                TONS MET

                             TONS STEAM

                                     SULF

                                      BTU

                                      ASH

                              VOLATILITY

                              TRANS TYPE

                             TRANS COST

                                PRICE FOB

                        PRICE DELIVERED

                                   BUYER
      DOMESTIC/FOREIGN DESTINATION


SECTION VI CONTINUED
                 Explanation(s)for unmineable,mined-out&/or barrenacres as reportedin Section V & VI must be enteredhere. WV
                 Legislative Rule § 110-1I-4.1.1 "Unmineable,mined-outand barrenacres will not be valued on active mining property".
                 Without adequate documentation (bore hole logs &/or noted areas on mining map) the
                 reported unmineable acreage may be modified to mineable.
13C UNMINEABLE ACRES:
                              EXPLANATIONS/COMMENTS:




13D. MINED-OUT ACRES:
                              PLEASE LIST ALL PREVIOUS MINES, IF KNOWN, WITH ALL ACREAGES AND PERMIT NUMBERS.




13D. BARREN ACRES:
                              EXPLANATIONS/COMMENTS:




                                                                              7                                                                  Additional info pg 2
STC 12:36 (cl)                                                                 TAX YEAR    2014

Comment page for items that require clarification &/or have extenuating circumstances. The
comment page will allow the preparer to note when mining has been combined with another permit,
when leases have been dropped or any other information that pertains to the permit. The extenuating
circumstance may be items that were not addressed in the report or items that were addressed, but need a
little more data.

                          This sheet has been formated as one cell & will wrap the text.




                                                         8                                    Comments_clarification
9   Comments_clarification
STC 12:36 (cl)                                                                                          TAX YEAR 2014

          CO:                                                      PRODUCER:
          TD:                                                           MINE:
                                                               PERMIT NUMBER:



SIGNATURE PAGE FOR THE ANNUAL APPRAISAL REPORT FOR PRODUCTION OF COAL

                 ALL INFORMATION PROVIDED BY, OR ON BEHALF OF A NATURAL RESOURCES PROPERTY OWNER OR 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 IN THE DEVELOPMENT
                 OR MAINTENANCE OF A LEGISLATIVELY FUNDED MINERAL MAPPING OR GEOGRAPHIC INFORMATION SYSTEM,
                 SHALL BE CONFIDENTIAL. SEE WV CODE 11-1C-14.

                 IN THE EVENT A COMPLETE RETURN IS NOT FILED OR IS NOT FILED BY THE DEADLINE OF MAY 1, YOUR VALUE
                 WILL BE ESTIMATED BASED ON THE BEST INFORMATION THE DEPARTMENT CAN GATHER OR INFER
                 CONCERNING THE PROPERTY. SEE WEST VIRGINIA CODE § 11-3-10 ON PENALTIES AND FORFEITURE OF RIGHTS
                 AND REMEDIES PROVIDED BY LAW.

                 STATE OF

                 COUNTY OF

                 YOUR NAME & TITLE:


                 EMPLOYER, IF APPLICABLE:



                 I DO SOLEMNLY SWEAR OR AFFIRM THAT THE FOREGOING IS, TO THE BEST OF MY KNOWLEDGE AND
                 JUDGMENT, A TRUE, CORRECT, COMPLETE RETURN IN ALL RESPECTS AND THAT THE INFORMATION
                 DOCUMENTED ON PAGE 3 SECTION VI HAS BEEN PROVIDED TO THE EACH OF THE APPROPRIATE
                 PARTIES INVOLVED WITHIN THE MINE BOUNDARY AND REPORTED ON THIS RETURN.



                   SIGNED



                              THIS RETURN IS REQUIRED TO BE FILED WITH THE WEST VIRGINIA STATE
                             TAX COMMISSION, PROPERTY TAX DIVISION ON OR BEFORE MAY 1, TO THE
                                                      ADDRESS BELOW:


                             MAILING ADDRESS                                      ON SITE ADDRESS

                 WV STATE TAX DEPARTMENT                           ALBERT T. SUMMERS CENTER
                 PROPERTY TAX DIVISION                             2ND FLOOR / ROOM 200
                 MINED MINERALS GIS SECTION                        1124 SMITH STREET
                 PO BOX 372                                        CHARLESTON WV 25301
                 CHARLESTON WV 25322-0372                          BESIDE / UNDER THE BROOKS STREET ON-RAMP
                                                                   TO I-77

                                                        PHONE: (304) 558-3940
                                                        FAX:   (304) 558-4454




                                                                    9                                               Signature page
SOUTHERN COAL BEDS = REVISED 10/2001


Listed below in the 'New Coal Bed' WVGES Correlation column are the coal bed names that Property Tax is carrying in its database for valuation purposes. It is very important to have the
correct coal bed name with the characteristics that are used to calculate the value. We would prefer that you use the abbreviations corresponding to the coal beds listed in the 'New Coal Bed'
column. For most of Boone, Lincoln, Logan, Mingo, Wayne, Wyoming, and parts of Fayette and Raleigh Counties there are name discrepancies caused by mis-correlation of the marine
zones below the Kanawha Black Flint. Names listed under Old Coal Bed column are the equivalent names, in the above counties, to the New Coal Bed names. You will notice that the
problems are concentrated between the Winifrede and Gilbert coal beds. And yes there is a little Upper Freeport and Pittsburgh in the South. You may add an upper or lower split and
number to the coal bed abbreviation; such as STKU1 or FCYL2. Don't use more than two split numbers. If you have any questions give us a call at 304-558-3940.


     New Coal Bed                                          Old Coal Bed
                                 WVGES Abbv.                                                    Local Names                Local Names             Local Names             Local Names
   WVGES Correlation                                   Boone County & South
       Pittsburgh                     PGH                    Pittsburgh                           No. 8                     Redstone 8
    Number 6 Block                    N6B                  Number 6 Block                    Upper Kittanning
 Upper Number 5 Block                 U5B               Upper Number 5 Block                 Middle Kittanning
    Number 5 Block                    N5B                  Number 5 Block                    Lower Kittanning
     Little 5 Block                   L5B                   Little 5 Block                       Clarion
      Stockton A                      STA                    Stockton A                       Upper Mercer
  Kahawha Black Flint                                    Kahawha Black Flint
        Stockton                      STK                     Stockton                           Belmont                  Lower Mercer               Hampton           Stockton-Lewiston
        Coalburg                      CBG                     Coalburg                          Quakertown
    Little Coalburg                   LCB
   Upper Winifrede                    UWN                    Buffalo Creek
       Winifrede                      WIN                     Winifrede                            Dorothy                  Black Band            Carbon Splint
   Lower Winifrede                    LWN
        Chilton A                     CHA

 Winifrede Marine Zone                               Dingess/Seth Marine Zone
         Chilton                      CHL                       Chilton A
        Fire Clay                     FCY                        Chilton
       Cedar Grove                    CDG                       Hernshaw                        Island Creek                Red Jacket                Thacker
                                     CDGL2                       Dingess

Dingess/Seth Marine Zone                             Campbells Ck. Marine Zone
       Williamson                     WIL
        Peerless                      PRL                   Cedar Grove                    Upper Campbells Ck.
      Number 2 Gas                    N2G                Lower Cedar Grove                   Campbells Ck.              Upper War Eagle
       Powellton A                    PWA                     Alma A
        Powellton                     POW                      Alma                             Brownstown                Hatfield Tunnel
     Lower Powellton                  LPW
         Eagle A                      EGA                      Peerless
           Eagle                      EAG                    Number 2 Gas                        Big Eagle                Number 1 Gas               Mohawk             Middle War Eagle
       Little Eagle                   LEG                      Powellton                        Lower Eagle

   Betsie Marine Zone                                     Eagle Marine Zone
           Matewan                    MAT                       Eagle A
     Middle War Eagle                 MWE                         Eagle
         Bens Creek                   BCR                     Litttle Eagle
 Little Middle War Eagle              LMW
     Lower War Eagle                  LWE                       Matewan                           Hagy
      Glenalum Tunnel                 GAT                       Fleshman                       Splash Dam
            Gilbert                    GIL                                                    Lower Banner
           Douglas                    DUG                                                        Red Ash
      Lower Douglas                   LDG                                                     Raven Red Ash
          Bradshaw                    BRD
            Iaeger                     IGR                                                        Jawbone
            Castle                    CAS
           Sewell B                   SWB
           Sewell A                   SWA
            Sewell                    SEW                                                         Davy                       Sharon                   Nuttal
             Welch                    WEL                                                     Pocahontas 13              Upper Horsepen              Hemphill
        Little Raleigh                LRL                                                      Snake Root                Middle Horsepen
           Beckley                    BCK                                                       Slab Fork                  War Creek             Pocahontas 12              Winding Gulf
          Fire Creek                  FCK                                                     Pocahontas 11                Quinnimont
      Little Fire Creek               LFC                                                     Pocahontas 10              Lower Horsepen
 Pocahontas Number 9                  PC9
 Pocahontas Number 8                  PC8
 Pocahontas Number 7                  PC7
 Pocahontas Number 6                  PC6
 Pocahontas Number 5                  PC5
 Pocahontas Number 4                  PC4
 Pocahontas Number 3                  PC3
 Pocahontas Number 2                  PC2
          Squire Jim                  SQJ


                                                                                        INSTRUCTIONS                                                                  Southern Coal Beds   6
NORTHERN COAL BEDS
REVISED 4/2000

Listed below in the 'New Coal Bed' WVGES Correlation column are the coal bed names that Property Tax is carrying in its database for
valuation purposes. It is very important to have the correct coal bed name with the characteristics that are used to calculate the value. We
would prefer that you use the abbreviations corresponding to the coal beds listed in the 'New Coal Bed' column. Names listed under Old
Coal Bed column are the equivalent names, in the above counties, to the New Coal Bed names. You may add an upper or lower split and
number to the coal bed abbreviation; such as SWKU1 or CLAL2. Don't use more than two split numbers. If you have any questions give us
a call at 304-558-3940.




     Coal Bed        WVGES Abbv.      Local Names          Local Names           Local Names       Local Names          Local Names


   Washington            WAS

  Waynesburg A           WYA

   Waynesburg            WAY             Fairview            Mt. Morris               possibly Sandstone or Sand Coal

    Sewickley            SWK              Tyson              Mapleton

     Redstone            RDT            Pomeroy

    Pittsburgh           PGH             Big Vein              No. 8            Raymond City         Raymond      Morgantown = PGHL1

                        PGHL2        Little Pittsburgh

 Little Clarksburg       LCK           Dirty 9-Foot           Franklin

     Elk Lick            ELK              Barton

      Harlem             HAR            Crinoidal           Friendsville

Upper Bakerstown         UBK

   Bakerstown            BAK           Honeycomb              Thomas              Four Foot

   Brush Creek           BRC           Masontown

    Mahoning             MAH             Six Foot

  Upper Freeport         UFP              Davis               Split Six             Mearns

  Lower Freeport         LFP

 Upper Kittanning        UKT             Peacock

 Middle Kittaning        MKT

 Lower Kittanning        LKT

      Clarion            CLA

  Upper Mercer           UMR




                                                             INSTRUCTIONS                                                   Northen Coal Beds 7
                   MASTER LIST OF WV 7.5-MINUTE QUADRANGLES WITH 3 CHARACTER ABBREVIATIONS
Addison            ADD   Cedar Grove            CDG   Glace                   GLC    MacFarlan           MCF   Parsons             PRS   Spencer                 SPE
Adolph             ADO   Cedarville             CDV   Gladesville             GLV    Madison             MAD   Patterson           PTN   Springfield             SPF
Adrian             ADR   Center Point           CTP   Glady                   GLD    Majestic            MJS   Patterson Creek     PTC   Spruce Knob             SPR
Alderson           ALD   Century                CTR   Glen Easton             GLE    Majorsville         MJR   Paw Paw             PAW   Stephenson              STP
Alleghany          ALL   Chapmanville           CHP   Glengary                GLG    Mallory             MAL   Pax                 PAX   Steubenville East       STE
Alton              ALT   Charles Town           CHT   Glenville               GLN    Mammoth             MAM   Peniel              PNL   Steubenville West       STW
Alum Creek         ALM   Charleston East        CHE   Glenwood                GLW    Man                 MAN   Pennsboro           PNB   Stotlers Crossroads     STO
Alvon              ALV   Charleston West        CHW   Glover Gap              GLO    Mannington          MNG   Petersburg East     PTE   Strange Creek           STC
Amherstdale        AMH   Cherry Run             CHY   Gore                    GOR    Marietta            MRI   Petersburg West     PTW   Sugar Grove             SUG
Amonate            AMO   Cheshire               CHS   Gorman                  GRM    Marlington          MRL   Peterson            PTS   Summersville            SMR
Anawalt            ANA   Chester                CHR   Goshen                  GSH    Martinsburg         MRT   Peterstown          PTT   Summersville Dam        SMD
Annamoriah         ANN   Chloe                  CHL   Grafton                 GRA    Masontown           MAS   Petroleum           PTR   Sunrise                 SUN
Ansted             ANS   Circleville            CIR   Grant Town              GRT    Matewan             MTW   Philippi            PHL   Sutton                  SUT
Anthony            ANY   Clarksburg             CLK   Grantsville             GRV    Matheny             MTH   Pickens             PIC   Swandale                SWD
Anticoh            ACH   Clay                   CLY   Great Cacapon           GRC    Matoaka             MTK   Pilot Knob          PIL   Sylvester               SYL
Apple Grove        APP   Clendenin              CLN   Green Bank              GBK    Maysville           MAY   Pine Grove          PNG   Table Rock              TBR
Arlee              ARL   Clio                   CLI   Greenland Gap           GRG    McGraws             MCG   Pineville           PNV   Tablers Station         TBS
Arnett             ARN   Clothier               CLT   Greenville              GRN    Meadow Bridge       MDW   Pipestem            PIP   Talcott                 TAL
Arnoldsburg        ARD   Clover Lick            CLL   Griffithsville          GRI    Meadow Creek        MDC   Pocatalico          POC   Tanner                  TAN
Artemas            ART   Colebank               COL   Hacker Valley           HAC    Medley              MED   Pomeroy             POM   Tariff                  TAR
Asbury             ASB   Coolville              COO   Hager                   HAG    Middlebourne        MDB   Pond Creek          PND   Tazewell North          TAZ
Athalia            ATL   Corliss                CRL   Hamlin                  HAM    Middleway           MDL   Porters Falls       PTF   Terra Alta              TER
Athens             ATN   Cornstalk              CRN   Hancock                 HNC    Milam               MLM   Portland            PTL   Thornton                THT
Auburn             AUB   Cottageville           COT   Hanging Rock            HNG    Mill Creek          MLC   Potts Creek         POT   Thornwood               THW
Audra              AUD   Cow Knob               CWK   Harman                  HRM    Millstone           MLS   Powellton           POW   Thurmond                THU
Augusta            AUG   Cowen                  CWN   Harpers Ferry           HRP    Milo                MLO   Powhatan Point      PWP   Tiltonsville            TLT
Aurora             AUR   Crab Orchard           CRB   Harrisville             HRS    Milton              MLT   Prichard            PRD   Tioga                   TIO
Baileysville       BAI   Craig Springs          CRS   Headsville              HED    Mingo               MGO   Prince              PRC   Trace                   TRA
Baker              BAK   Craigsville            CRV   Hedgesville             HDG    Minnehaha Springs   MNN   Princeton           PRT   Trout                   TRO
Bancroft           BAN   Cresaptown             CRE   Henlawson               HEN    Moatstown           MOA   Pullman             PUL   Union                   UNI
Barboursville      BRB   Crumpler               CRU   Herold                  HER    Monterey            MRY   Quick               QCK   Upper Tract             UPT
Barnabus           BRN   Cumberland             CUM   Hightown                HIT    Montgomery          MGM   Quinwood            QNW   Vadis                   VAD
Bastian            BAS   Cuzzart                CUZ   Hillsboro               HIL    Montrose            MRS   Racine              RAC   Valley Grove            VLG
Beckley            BKL   Danese                 DAN   Hinton                  HIN    Moorefield          MOR   Radnor              RAD   Valley Head             VLH
Beckwith           BKW   Davis                  DVS   Holden                  HOL    Morgantown North    MGN   Rainelle            RAI   Valley Mills            VLM
Beech Hill         BEE   Davy                   DVY   Hopeville               HOP    Morgantown South    MGS   Ranger              RAN   Valley Point            VLP
Belington          BLG   Dawson                 DAW   Hundred                 HND    Moundsville         MOU   Raven Rock          RVR   Wadestown               WAD
Belle              BEL   Delbarton              DEL   Huntington              HNT    Mount Alto          MTA   Ravenswood          RVW   Waiteville              WAI
Bellegrove         BGV   Denmar                 DEN   Hurricane               HUR    Mount Clare         MTC   Reddish Knob        RED   Walkersville            WLK
Belmont            BLM   Diana                  DIA   Iaeger                  IAG    Mount Nebo          MTN   Reedy               REE   Wallace                 WLC
Bens Run           BNR   Doe Hill               DOE   Interior                INT    Mount Olive         MTO   Rhodell             RHO   Walton                  WLT
Bentree            BNT   Dorothy                DOR   Inwood                  INW    Mount Storm         MTS   Richwood            RCH   War                     WAR
Bergoo             BGO   Droop                  DRP   Ivydale                 IVY    Mount Storm Lake    MSL   Ridge               RID   Wardensville            WRD
Bergton            BGT   Duo                    DUO   Jerrys Run              JER    Mountain Falls      MTF   Rig                 RIG   Wayne                   WAY
Berlin             BLN   Durbin                 DUR   Julian                  JUL    Mountain Grove      MTG   Rio                 RIO   Webb                    WEB
Berryville         BRY   East Liverpool North   ELN   Junior                  JUN    Mozark Mountain     MZK   Ripley              RIP   Webster Springs         WSP
Bethany            BET   East Liverpool South   ELS   Kanawha                 KAN    Mozer               MZR   Rivesville          RIV   Webster Springs SE      WSE
Beverly East       BVE   Eccles                 ECC   Keedysville             KEE    Mud                 MUD   Roanoke             ROA   Webster Springs SW      WSW
Beverly West       BVW   Edray                  EDR   Kenna                   KNA    Mullens             MUL   Robertsburg         ROB   Weirton                 WRT
Big Chimney        BCH   Elizabeth              ELZ   Kentuck                 KNT    Mustoe              MUS   Rock Cave           RKC   Welch                   WCH
Big Creek          BCR   Elkhurst               EKH   Kermit                  KER    Myrtle              MYR   Rockport            RKP   Wellsville              WEL
Big Isaac          BIS   Elkins                 EKN   Kettle                  KET    Narrows             NAR   Romance             RMC   West Hamlin             WHM
Big Pool           BPL   Ellamore               ELA   Keyser                  KSR    Naugatuck           NAU   Romney              RMN   West Milford            WMF
Big Run            BGR   Ellenboro              ELB   Keystone                KST    Needmore            NEE   Ronceverte          RON   West Union              WUN
Blackbird Knob     BKK   Elmwood                ELM   Kiahsville              KIA    Nestlow             NSW   Rosedale            RSD   Westernport             WES
Blacksville        BKV   Erbacon                ERB   Kingwood                KNG    Nestorville         NSV   Rosemont            RSM   Weston                  WST
Blackwater Falls   BLK   Eskdale                ESK   Kitzmiller              KTZ    Nettie              NET   Round Bottom        RDB   Wharncliffe             WHF
Blue Creek         BLC   Evitts Creek           EVT   Knoxville               KNX    New Haven           NWH   Round Hill          RDH   Wharton                 WHN
Bluefield          BLF   Fairmont East          FME   Lake Lynn               LKL    New Martinsville    NMV   Rowlesburg          ROW   Wheeling                WHE
Bowden             BOW   Fairmont West          FMW   Lake Sherwood           LKS    New Matamoras       NMT   Rucker Gap          RCK   White Hall              WHH
Bradshaw           BRD   Falling Springs        FLS   Laneville               LNV    New Milton          NML   Rupert              RUP   White Sulphur Springs   WSS
Bramwell           BRM   Fallsburg              FLB   Largent                 LAR    Newburg             NWB   Saint Albans        STA   Whitesville             WHV
Branchland         BRC   Fayetteville           FAY   Lavalette               LAV    Newton              NWT   Saint George        STG   Whitmer                 WHT
Brandonville       BRV   Fellowsville           FEL   Lead Mine               LED    Newville            NWV   Salem               SAL   Widen                   WID
Brandywine         BRW   Flat Top               FLT   Lerona                  LER    Normantown          NOR   Samp                SMP   Wildell                 WLD
Brownton           BRO   Folsom                 FOL   Lester                  LES    Oak Hill            OKH   Sandyville          SDY   Wileyville              WLY
Bruceton Mills     BRU   Forest Hill            FOH   Levels                  LEV    Oakland             OKL   Sang Run            SNG   Williams Mountain       WMM
Buchannon          BUC   Fork Mountain          FKM   Lewisburg               LEW    Oakvale             OKV   Schultz             SCH   Williamsburg            WLM
Burlington         BRL   Fort Seybert           FSB   Lindside                LIN    Oceana              OCN   Scott Depot         SCT   Williamson              WMS
Burnaugh           BNA   Fort Spring            FSP   Little Birch            LTB    Odd                 ODD   Sector              SEC   Williamsport            WMP
Burning Springs    BNS   Franklin               FRA   Little Hocking          LTH    Old Fields          OLF   Shady Spring        SHD   Willow Island           WLW
Burnsville         BNV   Friendsville           FRD   Littleton               LTT    Oldtown             OLT   Sharp Knob          SHP   Wilsondale              WLS
Burnt House        BTH   Gallipolis             GAL   Liverpool               LIV    Onego               ONG   Shepherdstown       SHT   Winfield                WNF
Businessburg       BUS   Gap Mills              GAP   Lobelia                 LOB    Orkney Springs      ORK   Shinnston           SHN   Winona                  WNO
Cairo              CAI   Garretts Bend          GRB   Lockwood                LCK    Orlando             ORL   Shirley             SHR   Winslow                 WNS
Camden             CMD   Gary                   GAR   Logan                   LOG    Osage               OSG   Sinks of Gandy      SKG   Wolf Gap                WFG
Camden on Gauley   CMG   Gassaway               GAS   Lonaconing              LON    Oxford              OXF   Sissonville         SIS   Wolf Summit             WFS
Cameron            CMR   Gauley Bridge          GAU   Looneyville             LOO    Paddy Knob          PDK   Skelt               SKT   Woodrow                 WDR
Capon Bridge       CPB   Gay                    GAY   Lorado                  LOR    Paden City          PDC   Smithburg           SMB   Woodstock               WDS
Capon Springs      CPS   Gilbert                GBT   Lost City               LSC    Paint Bank          PNT   Smithville          SMV   Yellow Spring           YEL
Cass               CSS   Gilboa                 GBO   Lost River State Park   LSR    Palo Alto           PAL   Snowy Mountain      SNO
Cassity            CST   Gilmer                 GIL   Louisa                  LOU    Panther             PAN   Snyder Knob         SNY
Catlettsburg       CAT   Girta                  GIR   Lubeck                  LUB    Parkersburg         PRK   South Parkersburg   SPK




                                                                                    INSTRUCTIONS                                                                   Quadrangles Abbr. 8
                                         WV DEPARTMENT OF TAX AND REVENUE
                                                PROPERTY TAX DIVISION
                                             NRA # 00 00 00000000 CC 001 2013
                                     ACTIVE COAL PROPERTY APPRAISAL WORK SHEET




                                              The royalty rates/cap rate is from Tax Year 2014. This sheet was
                                              designed to assist you in how to determine active rate per acre.
                                              Tax Year 2014 tentative variable rates will be in the WV Secretary
                                              of State Office July 1, 2013 and final version will be published
                                              September 1, 2013.




Producer:

Mine Name:                                                                   Permit #:_________________________

                          Steam Rate                                                              Met Rate

Thickness                                                 ft.                Thickness                                   ft.

1800 tons                               X          1800                      1800 Tons                        X   1800

Recovery Rate                           X                                    Recovery Rate                    X
(enter as decimal 1.00, .80, etc.)
                    D=$3.42                                                                     D=$5.05
Royalty                                 X                                    Royalty                          X
                    S=$3.53                                                                     S=$5.21

Percent Steam                           X                                    Percent Met                      X
(enter as decimal 1.00, .80, etc.)

Multiplier                              X                                    Multiplier                       X

Life of Mine                             /                yrs.               Life of Mine                     /          yrs


Steam Coal Rate:                                                         +    Met Coal Rate:


                     Total Active Coal Rate Per Acre:
                                                                             ADD STEAM & MET TOGETHER

                                  Final
                     CAPITALIZATION              13.40%
                     RATE                                          %                                    %
                     2012 MULTIPLIERS:          1YR              0.939                9YR             5.384
                                                2YR              1.767               10YR             5.687
                                                3YR              2.497               11YR             5.954
                                                4YR              3.141               12YR              6.19
                                                5YR              3.709               13YR             6.397
                                                6YR               4.21               14YR              6.58
                                                7YR              4.652               15YR             6.742
                                                8YR              5.041




                                                                                       INSTRUCTIONS                            Sample active rate worksheet9

				
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