Property Tax Records Minnehaha County - Excel by ert41610

VIEWS: 23 PAGES: 31

More Info
									                          STATE OF WEST VIRGINIA
                          Department of Revenue
                          State Tax Department
                          Joe Manchin III                         Craig A. Griffith
                          Governor                                State Tax Commissioner


TAX YEAR 2011
FORMATTED FOR ELECTRONIC FILING

TO PROPERTY OWNER
STATE OF WEST VIRGINIA

Dear Property Owner:
   Attached is the Annual Appraisal Report for Reserve Mineral Properties Report . This report is for mineral rights
owned on July 1, 2010 for taxing purposes in Tax Year 2011. Regardless of whether the mineral(s) is leased,
permitted, or not permitted, if you own the title to mineral right(s) you are responsible for the completion of
this report. All reports 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

    The reserve report format has not changed for 2011. Electronic filing (efile) was restored in 2009; if you interested
in electronically filing, please visit our website or contact one of the employees listed at the bottom of this letter.
There are 2 parts to the electronic data information sheet and the lease information sheet. Regardless of which option
you chose to file, electronic or paper, you must use our data format - this means NO ADDITIONS AND NO
MOVING OR REARRANGING COLUMNS ON THE REPORTS.

   Reports on individual parcels should have a parcel boundary map and detailed information regarding the status of
the coal including core/drill holes, mine maps, any data pertaining to the coal. Without parcel boundaries and coal
data, unsupported allegations will not be considered. West Virginia Legislative Rule Title § 110-1I requires that coal
reserve reports (where property is not in a mining operation under lease) be filed with our office no later than
September 16, annually. Copies of the rule are on our website or maybe purchased at the Office of the Secretary of
State. Please attach any coal sales &/or lease data to the TY 2011 reserve report as this information is being used for
the valuation variables and pricing the Reserve Coal Valuation Model. Further, submission of this information is
required by West Virginia Code § 11-1C-10.

    If you are filing an electronic version of this report we are requesting the digital parcel boundaries in one of the
following formats. 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 drawings and map submission 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 (perferred) electronic/digital maps. Paper maps should clearly indicate scale and parcel boundaries.
Electronic/digital files must be submitted in one of the following formats, MapInfo (.tab), ESRI Shapefile (.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
Shapefile (.shp), Universal CAD format (.dxf), Microstation (.dgn), or AutoCAD drawing (.dwg) format, and should
be an authentic representation of parcels included in the Annual Appraisal Report for Reserve Mineral Properties .

    The county, tax district, map/parcel number and/or mineral account number are very necessary parts of this form.
If this information is not available, please attach a photocopy of your latest tax ticket(s) with your form. Without
identifying map and parcel and/or account information, the form cannot be processed and you can be penalized under
West Virginia Code § 11-3-10 as a non-filer.



                                        Property Tax Division / Mined Minerals GIS
                                                      P. O. Box 372
                                               Charleston, WV 25322- 0372
                                        Phone (304) 558-3940 Fax (304) 558-4454
   All questions concerning the report for reserve minerals can be directed to one of the following employees: Paula
Brown at 304-558-0771 or email Paula.M.Brown@wv.gov; Valerie Cremeans at 304-558-1078 or email
Valerie.J.Creams@wv.gov; Susie Ratliff at 304-558-4167 or email Susan.K.Ratliff@wv.gov; or you may contact Pat
White at Pat.A.White@wv.gov.

                                                Sincerely,


                                                Patricia A. White, GISP
                                                Tax and Revenue Manager
                                                Mined Minerals GIS
                                                Property Tax Division
Attachment




                                      Property Tax Division / Mined Minerals GIS
                                                    P. O. Box 372
                                             Charleston, WV 25322- 0372
                                      Phone (304) 558-3940 Fax (304) 558-4454
                                                  GENERAL INFORMATION FOR THE
                                  ANNUAL APPRAISAL RESERVE MINERAL PROPERTIES REPORT FOR TY 2011
                                                            STC 12:37
                                           IT IS NOT NECESSARY TO RETURN THE GENERAL INFORMATION PAGES WITH YOUR REPORT




   WHO IS TO COMPLETE THIS REPORT?

                  THIS REPORT IS TO BE COMPLETED BY ANY TAXPAYER &/OR COMPANY OWNING NATURAL RESOURCE PROPERTIES. PLEASE MAKE SURE THAT THE ANSWERS
                  ARE AS COMPLETE AS POSSIBLE AND ANY DOCUMENTS THAT MAY SUPPORT YOUR FINDINGS ARE ATTACHED. PLEASE NOTE, ANY AND ALL INFORMATION
                  THAT YOU HAVE AVAILABLE ON THE MINERALS WILL BE HELPFUL. WITHOUT PARCEL BOUNDARIES AND COAL DATA INFORMATION UNSUPPORTED
                  ALLEGATIONS WILL NOT BE CONSIDERED. WE NO LONG EXCEPT LETTERS STATING 'NO CHANGE'; A RESERVE REPORT MUST BE SUBMITTED.

   WHEN IS THIS REPORT DUE?

                  RESERVE PROPERTIES NOT LEASED &/OR PART OF AN MINING PERMIT ARE REQUIRED TO BE FILED ANNUALLY WITH THE WEST VIRGINIA STATE
                  TAX COMMISSION, PROPERTY TAX DIVISION ON OR BEFORE SEPTEMBER 16.
                  IF THE PROPERTY IS PART OF A PERMITTED MINING OPERATION UNDER LEASE MUST FILE THE ANNUAL APPRAISAL FOR RESERVE MINERAL
                  PROPERTIES REPORT ON OR BEFORE AUGUST 16. ALL FILINGS ARE REQUIRED BY WEST VIRGINIA CODE § 11-1C-10.
                  EXTENSIONS CANNOT BE GRANTED.

                  WV Legislative Rule § 110-1I-4.9. Property reports. -- On or before August 1st of each year the producer is required to file an Annual
                  Appraisal Report for Production of Coal with the Tax Commissioner with acknowledgement to the coal owners and the county assessors
                  of the counties in which the mine is located. On or before August 16th of each year, the coal owner of any property that is part of a
                  permitted mining operation under lease is required to file an Annual Appraisal Return for Reserve Mineral Properties with the Tax
                  Commissioner. Owners of other coal properties may file an Annual Appraisal Return for Reserve Mineral Properties, on or before
                  September 16th, with the Tax Commissioner; otherwise the properties shall be valued using the best available information.


   IS THE INFORMATION ON THIS REPORT CONSIDERED CONFIDENTIAL?
                  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 WAS PASSED BY THE LEGISLATURE IN MARCH 2002 AND WAS SIGNED BY THE GOVERNOR SO ALL GEOLOGICAL AND
                  ENGINEERING DATA WILL NOW BE USED IN AID OF ADVANCEMENT OF MAPPING FOR THE GIS. ALL THIS INFORMATION IS STILL CONFIDENTIAL, TO BE USED
                  FOR TAX AND MAPPING PURPOSES ONLY, AND CANNOT BE DISCOVERED BY FOIA REQUEST.


   NON-PRODUCING DATA (RESERVE) INSTRUCTIONS
                  THIS TABLE IS FOR DATA ABOUT YOUR PROPERTY, IN GENERAL, AND SPECIFIC DATA CONCERNING RESERVE COAL. ALL QUESTIONS CONTAINED ON THE NON-
                  PRODUCING DATA INSTRUCTION PAGES ARE SPECIFIC TO YOUR PROPERTY AND SHOULD BE ADDRESSED.


   NON-PRODUCING DATA INFORMATION
                   YOU MUST USE OUR DATA FORMAT WHEN FILING. THIS MEANS NO ADDITIONS AND NO MOVING OR REARRANGING COLUMNS. ANY
                   OTHER HARD COPY FORMAT MUST BE APPROVED BY THIS OFFICE PRIOR TO THE FIRST (1ST) OF AUGUST.
                  IT IS TO YOUR ADVANTAGE TO COMPLETE THE REQUESTED INFORMATION. INCOMPLETE DATA COULD RESULT IN AN INAPPROPRIATE APPRAISAL. THE LAND
                  BOOK IDENTIFICATION IS A MUST ON THIS RETURN, IF THIS INFORMATION IS NOT AVAILABLE PLEASE ATTACH A PHOTOCOPY OF YOUR LATEST TAX TICKET (S)
                  WITH YOUR RETURN.
                  REPORTS WITHOUT THE IDENTIFYING MAP/PARCEL &/OR PARCEL IDENTIFICATION NUMBERS & SUCH FORMS CANNOT BE PROCESSED.

   CURRENT MINING DATA INSTRUCTIONS
                  THIS TABLE IS FOR DATA SPECIFIC TO ANY COAL BEDS WHICH ARE CURRENTLY PERMITTED &/OR BEING MINED ON YOUR PROPERTY. THE MINEABLE ACRES
                  FROM THESE COAL BEDS SHOULD NOT BE DUPLICATED ON THE RESERVE TABLE. THE COAL BED SHOULD BE LISTED ON THE RESERVE TABLE, BUT DO NOT
                  INCLUDE THE MINEABLE ACRES THAT ARE CURRENTLY PERMITTED &/OR BEING MINED. IF THE COAL BED CURRENTLY PERMITTED &/OR BEING MINED
                  INCLUDES ALL OF THE PARCEL ACRES, REPORT THE COAL BED ON RESERVES WITH UNMINEABLE, MINED-OUT, AND BARREN ACRES AND PUT IN THE MINE
                  INFORMATION IN THE EXPLANATION FIELD. IMPORTANT REMINDER: THE COAL BED ACRES FOR EACH BED MUST ADD UP TO THE DEED ACRES IN ORDER TO BE
                  PROCESSED.
   CURRENT MINING DATA INFORMATION
                  ALL QUESTIONS FROM THE INSTRUCTION PAGES MUST BE ADDRESSED IF THE COAL BEDS ON THE PROPERTY ARE INVOLVED WITH AN ACTIVE MINE PERMIT.
                  EACH COAL BED THAT IS PART OF A PERMITTED OPERATION MUST HAVE A SEPARATE ENTRY (RECORD). FAILURE TO COMPLETE COULD RESULT IN A DOUBLE
                  ASSESSMENT FOR THE TAX YEAR. THE CURRENT MINING TABLE DOES NOT REPLACE THE PRODUCING REPORT. ***PROPERTY THAT IS PART OF A PERMITTED
                  MINING OPERATION UNDER LEASE IS REQUIRED TO FILE THE ANNUAL APPRAISAL FOR RESERVE MINERAL PROPERTIES REPORT ON OR BEFORE AUGUST 16.

   SIGNATURE
                  SIGN AND SEND REPORT PAGES TO THE ADDRESS AT THE BOTTOM OF SIGNATURE PAGE.




f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                       GENERAL INFO                                                                11/14/2010
                                                TY 2011 NON-PRODUCING DATA INSTRUCTION PAGE FOR THE
                                              ANNUAL APPRAISAL FOR RESERVE MINERAL PROPERTIES REPORT
                                                                      STC 12:37
                                                                It is not necessary to return the instruction pages

            Revised 05/19/2010 = YOU MUST USE OUR DATA FORMAT WHEN FILING ELECTRONICALLY OR USE OUR SHEET IF SUBMITTING INFORMATION BY HARD
            COPY. THIS MEANS NO ADDITIONS AND NO MOVING OR REARRANGING COLUMNS ON THE ELECTRONIC FILE.
            (1) Date revision for reporting purposes. 2) All reserve parcels must have a filing - letters stating "no change" will not be accepted. 3) If the status of the
            mineable coal has changed you MUST provide documentation as to why the change occurred. 4) BOARD OF REVIEW & EQUALIZATION (BRE) RULINGS ARE
            GOOD FOR the year of the protest only - a report must be filed to document coal status. 5) We will not accept multiple filings for a parcel or a single filing
            for multiple parcels. If the coal is permitted &/or producing this report must be file to avoid duplication on the coal appraisal.

            THIS RETURN IS DUE ON OR BEFORE SEPTEMBER 16. EXTENSIONS CAN NOT BE GRANTED. REVISIONS TO THE ORIGINAL SUBMITTED
            REPORTS MUST BE ADDRESSED AT THE BOARD OF REVIEW & EQUALIZATION (BRE) OCCURRING IN FEBRUARY 2011.

RESERVES DATA TABLE:
            THIS TABLE IS FOR DATA ABOUT YOUR PROPERTY, IN GENERAL, AND SPECIFIC DATA CONCERNING RESERVE COAL. IF YOU HAVE NOT SENT
            COPIES OF COAL LEASES PLEASE ATTACH TO YOUR REPORT FOR TY2011. IF YOU HAVE AN ACTIVE PERMIT &/OR MINING ON THE PROPERTY
            PLEASE SUPPLY THAT DATA ON THE NEXT TABLE.

            FOR EACH COAL BED WITHIN YOUR PROPERTY BOUNDARY YOU MUST LIST A SEPARATE ENTRY (RECORD) STARTING WITH THE PARCEL ID
            AND ANY INTERNAL ID AS DESCRIBED BELOW IN SECTION A. THIS SHOULD BE FOLLOWED BY ANY REVISIONS AS DESCRIBED IN SECTION B,
            THEN THE GENERAL PROPERTY DATA AS IN SECTION C, THEN COAL BED DATA FOR EACH COAL BED AS IN SECTION D.

SECTION A of the Reserve Data Table
PARCEL ID:
        YOUR PROPERTY IS A PARCEL FOR TAX PURPOSES AND HAS BEEN ASSIGNED A UNIQUE PARCEL IDENTIFICATION NUMBER BY THE
        COUNTY ASSESSOR'S OFFICE AND WITHOUT IT WE CAN NOT REVIEW OR MODIFY YOUR ACCOUNT. PLEASE USE CAUTION WHEN
        ENTERING YOUR PARCEL ID IN THE FIELDS BELOW. PLACEMENT OF THE NUMBERS INVOLVED WITH THE PARCEL ID (ZEROS
        INCLUDED) IS EXTREMELY IMPORTANT. SEND A COPY OF YOUR TAX TICKET(S) IF YOU ARE UNSURE OF YOUR PARCEL ID.

            FieldName             Width        Data Type           Data Requirements
       1 County                   2            Character           For instance Barbour Co. is 01
       2 District                 2            Character           For instance Philippi district is 07

       3 Map                      4            Character           If this is a surface map do not use leading zeros, for instance map 4n = 4n. If the mineral
                                                                   is severed from the land then the map number will be 9999.
       4 Parcel                   4            Character           Use leading zeros for the parcel number , for instance parcel 12 will be 0012

       5 Sbpcl                    4            Character           Use leading zeros for the sub parcel, for instance sub parcel 1 will be 0001
       6 Specid                   4            Character           This field is for undivided ownership, for instance 3001. If this is not shown on your tax ticket
                                                                   or the assessor's land book as an undivided interest then the field should default to zeros.
       7 Ownseq                   3            Character           Numeric (default is zeros). If you are unsure, but the SPECID has a 3000 series number then
                                                                   use the corresponding number by dropping the leading 3 & using the last 3 numbers.
                                                                   Example: 3001 = 001, 3002 = 002, 3003 = 003.
            NOTE: THE PARCEL ID IS A CONTINUING PROBLEM: NOTE FROM RESERVE DATA INFORMATION PAGE APPLIES HERE: THE PARCEL
            ID IS A CONTINUING PROBLEM: WE NO LONGER USE THE SIX CHARACTER "MINERAL ACCOUNT" AND ONE CHARACTER "SUFFIX". IF
            YOU HAD AN ACCOUNT LIKE THIS: 27-04-456789-1-3001; ENTER THE PARCEL ID LIKE THIS: 27-04-9999-0456-7891-0000-001. THE
            SPECID HAS BEEN REPLACED WITH OWNSEQ (OWNER SEQUENCE). THE LAST THREE NUMBERS OF YOUR FORMER SPECID WILL BE
            YOUR OWNSEQ (FOR INSTANCE, SPECID = 3001, OWNSEQ = 001). IF YOU HAD A BLANK SPECID (ALL ZEROS) YOUR OWNSEQ WILL BE
            000. ALL SEVERED MINERALS HAVE A MAP NUMBER OF 9999.

         FieldName                Width        Data Type           Data Requirements
       8 Internid                 12           Character           Your Identification number (optional)
            NOTE: If you have an internal identification number for this parcel and you feel it would be helpful for future reference use this field.

SECTION B of the Reserve Data Table
IDENTIFIER REVISIONS:
         IF THE PROPERTY FOR WHICH YOU ARE BEING ASSESSED IS INCORRECT, PLEASE SUPPLY US WITH INFORMATION CONCERNING THE
         TAX DISTRICT, MAP, PARCEL, ETC. THAT YOU CONSIDER TO BE CORRECT.
            FieldName             Width        Data Type           Data Requirements
       9    RevDist               2            Character           Revisions to above
      10    RevMap                4            Character
       11   RevPcl                4            Character
      12    RevSbpcl              4            Character
      13    RevOwnseq             3            Character



                                                                                                                                            1   RESV._TABLE INSTRUCTION
   f72f87c7-6de9-42be-97ff-bb33545fe990.xls
                                                 TY 2011 NON-PRODUCING DATA INSTRUCTION PAGE FOR THE
                                               ANNUAL APPRAISAL FOR RESERVE MINERAL PROPERTIES REPORT
                                                                       STC 12:37
                                                                It is not necessary to return the instruction pages

            Revised 05/19/2010 = YOU MUST USE OUR DATA FORMAT WHEN FILING ELECTRONICALLY OR USE OUR SHEET IF SUBMITTING INFORMATION BY HARD
        C of THIS MEANS NO ADDITIONS
SECTIONCOPY. the Reserve Data TableAND NO MOVING OR REARRANGING COLUMNS ON THE ELECTRONIC FILE.
GENERAL(1) Date revision for reporting purposes. 2) All reserve parcels must have a filing - letters stating "no change" will not be accepted. 3) If the status of the
        PROPERTY DATA:
       mineable coal has changed you MUST provide documentation as to why the change occurred. 4) BOARD OF REVIEW & EQUALIZATION (BRE) RULINGS ARE
       In general this parcel can be described with the following data:
            GOOD FOR the year of the protest only - a report must be filed to document coal status. 5) We will not accept multiple filings for a parcel or a single filing
            FieldName           Width                            Data Requirements
            for multiple parcels. If the coal Data Type &/or producing this report must be file to avoid duplication on the coal appraisal.
                                              is permitted
      14    Owner                  40           Character          Name of Listed Owner as it appears in County Land Book
      15    Owner2                 40           Character          Name of Parent Company / Owner
      16    Descrip1a              60           Character          Description as appears in County Land Book
      17    Descrip1b              60           Character          Description as appears in County Land Book
      18    Descrip1c              60           Character          Description as appears in County Land Book
      19    RevDesc1a              60           Character
                                                                   If you feel your Land Book description is incorrect or inadequate you
      20    RevDesc1b              60           Character
                                                                   may use these fields to describe your property.
       21   RevDesc1c              60           Character
      22    PurchDate              10           Date               Mo/Day/Year of property purchase
      23    Deed                   4            Character          Deed (or will) book number of property transfer recordation
      24    Page                   4            Character          Page number in deed (or will) book of property transfer recordation
      25    SurfAc                 11           Number (10.2)      Acres of Surface included in this parcel - complete if you own the land
      26    SurfPct                9            Number (8.5)       Surface ownership as a decimal number, i.e. 100% = 100.00000
      27    CoalBds                2            Number (2)         Number of coal beds present within this parcel
      28    OGLease                1            Character          Is the gas leased (Y/N)?
      29    OGLDate                10           Date               Mo/Day/Year of oil and gas lease
      30    OGLName                40           Character          Name of oil and gas lessee and/or producer
      31    DlayRnt                3            Number (3)         Delay rental for oil and gas in $/acre (whole dollars)
      32    OGTerm                 2            Number (2)         Lease term in years
      33    OilAc                  11           Number (10.2)      Acres of oil rights ownership included in this parcel
      34    OilPct                 9            Number (8.5)       Oil ownership as a decimal number, i.e. 100% = 100.00000
      35    OilProd                1            Character          Is there oil production on this parcel (Y/N)?
      36    Oilnum                 3            Number (3)         Number of producing, shut-in, or plugged oil wells on property.
      37    GasAc                  11           Number (10.2)      Acres of gas rights ownership included in this parcel
      38    GasPct                 9            Number (8.5)       Gas ownership as a decimal number, i.e. 100% = 100.00000
      39    GasProd                1            Character          Is there gas production on this parcel (Y/N)?
      40    Gasnum                 3            Number (3)         Number of producing, shut-in, or plugged gas wells on property.
      41    OthMnAc                11           Number (10.2)      Acres of other minerals ownership rights included in this parcel
      42    OthMnPct               9            Number (8.5)       Other mineral ownership as a decimal number, i.e. 100% = 100.00000
      43    OMLease                1            Character          Is any of the "other minerals" leased (Y/N)?
      44    OMLDate                10           Date               Mo/Day/Year of other mineral lease
      45    OMLName                40           Character          Name of other mineral lessee and/or producer
      46    OthMin1                25           Character          Name of leased other mineral on this property
      47    OthMin2                25           Character          Name of leased other mineral on this property
      48    OthMin3                25           Character          Name of leased other mineral on this property
      49    OAEnv                  1            Character          Judgement about environmental problems that may affect whole property in ability to
                                                                   be mined/exploited (H,M,L.)
      50 EnvComments               40           Character          Explanations of above environmental judgment.
      51 Contact                   25           Character          Name of person to contact to answer question concerning this response
      52 ContNum                   10           Character          Phone number of person to contact

COORDINATE LOCATION:
            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
            drawings and map submission 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 electronic/digital maps. Paper maps
            should clearly indicate scale and parcel boundaries. Electronic/digital file of your map in any of the following formats, MapInfo (.tab), ESRI
            Shapefile (.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 Shapefile (.shp), Universal CAD format
            (.dxf), Microstation (.dgn), or AutoCAD drawing (.dwg) format, and should be an authentic representation of parcels included in a Producing
            (active) &/or a Reserve return.
                                                                                                                                            2   RESV._TABLE INSTRUCTION
    f72f87c7-6de9-42be-97ff-bb33545fe990.xls
          representing the general location of your parcel in a known coordinate system. Our preferred Coordinate System for digital or paper format
          drawings and map submission 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
                                           TY 2011 NON-PRODUCING DATA INSTRUCTION PAGE FOR THE
          the coordinate system is clearly marked on the paper copy or the media label if submitting geo-referenced electronic/digital maps. Paper maps
                                        and parcel APPRAISAL FOR RESERVE your map in PROPERTIES REPORT
          should clearly indicate scaleANNUAL boundaries. Electronic/digital file ofMINERAL any of the following formats, MapInfo (.tab), ESRI
                                                                               or AutoCAD
          Shapefile (.shp), Universal CAD format (.dxf), Microstation (.dgn),STC 12:37 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 Shapefile (.shp), Universal CAD format
                                                             (.dwg) necessary to return the instruction representation of parcels included in a Producing
          (.dxf), Microstation (.dgn), or AutoCAD drawingIt is not format, and should be an authentic pages
          (active) &/or a Reserve return.
        Revised 05/19/2010 = YOU MUST USE OUR DATA FORMAT WHEN FILING ELECTRONICALLY OR USE OUR SHEET IF SUBMITTING INFORMATION BY HARD
        FieldName MEANS Width
        COPY. THIS                        Data Type          Data Requirements
                             NO ADDITIONS AND NO MOVING OR REARRANGING COLUMNS ON THE ELECTRONIC FILE.
        coord revision for reporting purposes. 2) All reserve parcels must have a filing - letters stating "no change" will not be accepted. 3) If the status of the
        (1) Date
        Y
     53 mineable coal has changed you Number (13.6)
                            14                               North/South coordinate (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)
                                          MUST provide documentation as to why the change occurred. 4) BOARD OF REVIEW & EQUALIZATION (BRE) RULINGS ARE
        X                                 Number report
     54 GOOD FOR the year 14 the protest only - a(13.6) mustEast/West coordinate (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)
                             of                               be filed to document coal status. 5) We will not accept multiple filings for a parcel or a single filing
        Zone                                                 UTM Zn report must (N) or avoid (S) projection coal appraisal.
     55 for multiple parcels. If the coal Character &/or producing this 17 or Northbe file toSouthduplication on theof State of West Virginia
                            4             is permitted
     56   Units                   5           Character          feet or meters
     57   Smap                    4           Character          The surface tax map number that your mineral parcel underlies.
     58   Spcl                    4           Character          The surface tax parcel number that your mineral parcel underlies.
     59   Ssbpcl                  4           Character          The surface tax sub-parcel number that your mineral parcel underlies.
     60   Quad                    22          Character          USGS 7 1/2' quadrangle map name
     61   Quad9                   2           Character          one-ninth number (if x and y are unknown) dividing USGS quad into
                                                                 nine equal sections. If you don't know the section, use 10.
                                                                      1            2          3
                                 EXAMPLE:     QUAD SECTIONS           4            5          6
                                                                      7            8          9
        FieldName                 Width       Data Type          Data Requirements
     62 DescrLoc                  100         Character          Descriptive location of a specific point (if x and y are unknown), such as roads, creeks, etcetera.

SECTION D of the Reserve Data Table
COAL BED 1 DATA:                  If more than one coal bed is being reported make a copy(ies) of Section D & complete for EACH coal bed. If
                                  more than one lessee exist on a coal bed make copies of Section D & be specific about what is leased by
                                  each lessee.

          FieldName               Width       Data Type          Data Definition
                                                                 List abbreviated name of stratigraphically highest coal bed within this parcel (see
     63 CbName                    20          Character
                                                                 attached list) for the first coal bed. If parcel is barren of coal the Cbname will be BRN
                                                                 (barren).
     64 Cbac                      11          Number (10.2)      Acres of coal rights ownership of this coal bed on this parcel
     65 CoalPct                   9           Number (8.5)       Coal ownership as a decimal number, i.e. 100% =100.00000
     66 CbLDate                   10          Date               Mn/Day/Year of coal bed lease
     67 CbLTerm                   10          Date               Mn/Day/Year of coal bed lease termination.
     68 CbLName                   40          Character          Name of coal lessee and/or producer
     69 CbProd                    1           Character          Is this coal bed being mined on this parcel or reported as part of a mining operation
                                                                 (Y/N)?


                                              If you have a coal bed that is currently permitted &/or being mined & all the acreage is
                                              involved in the permit you should list the coal bed data as reported by the producer with the
                                              exception of the mineable acreage and for reporting purposes on this report you should
CAUTION:                                      combined the mineable acreage with the mined-out. In reporting this way we avoid double
IF ANY OF THE COAL IS                         assessment of the mineable acreage. You can explain in the mined-out explanation field that
CURRENTLY BEING MINED                         you have combined the permitted mineable acreage with the mined-out. Remember,
PAY CLOSE ATTENTION TO                        mineable, unmineable, mined-out & barren fields MUST add up to field 64. We are still having
THIS NOTE. ►►►                                problems with negative numbers in some of the fields. All acreage should not have more
                                              than 2 decimals. If 3 decimal places is used then a rounding problem occurs. Please sum
                                              check fields 64, 70, 71, 73 & 75 before submitting to our office.
     70 CbMinAc                   11          Number (10.2)      Mineable acres of this coal bed within this parcel not associated with current mining.
      71 CbUnmAc                  11          Number (10.2)      Unmineable acres of this coal bed within this parcel.
                                                                 If coal bed is producing then you should enter the determine amount of unmineable acres as
                                                                 reported on the production report.
      72 CbUnmExpl                40          Character


                                              Explanation of unmineability, be specific AND ATTACH ALL SUPPORTING
                 PROBLEM AREA                 DOCUMENTATION. This field is a major concern. If coal is thin, submit DH record. Just
                                              telling us it is <30" will not be accepted. All Core Hole identification numbers should be
                                              noted in this field with a brief explanation. Uneconomical to mine &/or "no market"
                                              are not sufficient reasons for unmineable. State the facts & supply supporting
                                              documentation, drill hole records, etc.

                                                                                                                                        3   RESV._TABLE INSTRUCTION
   f72f87c7-6de9-42be-97ff-bb33545fe990.xls
                                             TY 2011 NON-PRODUCING DATA INSTRUCTION PAGE FOR THE
                                           ANNUAL APPRAISAL FOR RESERVE MINERAL PROPERTIES REPORT
                                                                   STC 12:37
                                                             It is not necessary to return the instruction pages
     CbMoAc                                         Mined-out acres of this coal bed within this parcel
                          YOU MUSTNumber (10.2) FORMAT WHEN FILING ELECTRONICALLY OR USE OUR SHEET IF SUBMITTING INFORMATION BY HARD
  73 Revised 05/19/2010 =11        USE OUR DATA
                         NO
  74 COPY. THIS MEANS 40 ADDITIONS AND NO MOVING OR REARRANGING COLUMNS ON THE ELECTRONIC FILE.
     CbMoExpl                     Character
       (1) Date revision for reporting purposes. 2) All reserve parcels must have a filing - letters stating "no change" will not be accepted. 3) If the status of the
       mineable coal has changed you MUST provide documentation as to why the change occurred. 4) BOARD OF REVIEW & EQUALIZATION (BRE) RULINGS ARE
       GOOD FOR the year of the protest only - a report must be filed to document coal status. 5) We will not accept multiple filings for a parcel or a single filing
                                        Explanation of mined-out, by what methods, and permit numbers/mine names are
       for multiple parcels. If the coal is permitted &/or producing this report must be file to avoid duplication on the coal appraisal.
                                            required. If coal bed is part of a permitted &/or producing operation and has mineable
                                            acres they should be combined with mined-out acres and reported in CbMoAc field.
   75 CbBnAc                   11           Number (10.2)       Barren acres of this coal bed within this parcel

               PROBLEM AREA                 THE ABOVE FIELDS 70, 71, 73 & 75 MUST ADD UP TO FIELD 64 ON EACH COAL BED!

  76 CbBnExpl                  40           Character           Explanation of barren: was it eroded? was it washed out? Non-deposited? Etc.
   77 CbThk                    7            Number (6.2)        Ave. thickness of mineable acres of this coal bed within this parcel,
                                                                in decimal feet, not associated with current mining
  78 CbSulf                    5            Number (4.2)        Ave. percent sulfur of mineable acres of this coal bed within this parcel,
                                                                not associated with current mining, i.e. 10.15% = 10.15
  79 CbBtu                     5            Number (5)          Ave. BTU content of mineable acres of this coal bed within this parcel,
                                                                not associated with current mining
  80 CbVol                     5            Number (4.2)        Ave. percent volatility of mineable acres of this coal bed within this parcel,
                                                                not associated with current mining, i.e. 10.15% = 10.15
   81 CbMoist                  5            Number (4.2)        Ave. percent moisture of mineable acres of this coal bed within this parcel,
                                                                not associated with current mining, i.e. 10.15% = 10.15
  82 Environ                   1            Character           Judgement H, M, L (High, Med, Low) concerning anticipated or known
                                                                environmental impediments to mining
  83 EnvComments2 40                        Character           Explanation of above environmental judgment
  84 OvrMine                   6            Number (5.2)        Proportion of this coal bed that has been over mined, i.e. 100% = 100.00
  85 UndMine                   6            Number (5.2)        Proportion of this coal bed that has been undermined, i.e. 100% = 100.00
  86 Adjmine                   1            Character           Are there mines in this coal bed within 5 miles of this parcel (Y/N)
  87 SRoyal                    5            Number (4.2)        Surface mining royalty rate represented by primary lease on this
                                                                parcel, i.e 10.15% = 10.15
  88 URoyal                    5            Number (4.2)        Underground mining royalty rate represented by primary lease on this
                                                                parcel, i.e. 10.15% = 10.15
  89 Recov                     3            Number (3.0)        Expected average recovery rate of mineable coal from this coal bed on this
                                                                parcel, i.e. 100% = 100
  90 CbEl                      7            Number (6.2)        Elevation of coal bed base at the X - Y coordinate location above, in feet relative to
                                                                Mean Sea Level (MSL), or supply another location as indicated below.
   91 CbElY                    14           Number (13.6)       North/South coordinates (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)
  92 CbElX                     14           Number (13.6)       East/West coordinate (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)


       If there are additional coal beds on this parcel, start with the next coal bed name and
       characteristics (Fields 63 thru 92) and carry on from there.

       CbName2(Field 63)                    Rest of D (Fields 63 thru 92)
       CbName3(Field 63)                    Rest of D (Fields 63 thru 92)
       CbName5(Field 63)                    Rest of D (Fields 63 thru 92)
       CbName6(Field 63)                    Rest of D (Fields 63 thru 92)
       CbName7(Field 63)                    Rest of D (Fields 63 thru 92)
       CbName8(Field 63)                    Rest of D (Fields 63 thru 92)




                                                                                                                                       4   RESV._TABLE INSTRUCTION
f72f87c7-6de9-42be-97ff-bb33545fe990.xls
               TAX YEAR 2011 ANNUAL APPRAISAL FOR RESERVE MINERAL PROPERTIES
                                                                      FORM STC 12:37

                                                RETURN PAGES 1 - 7 OF THE ANNUAL APPRAISAL REPORT TO:
                                                             WV PROPERTY TAX DIVISION
                                                                   MINED MINERAL GIS
                                                                       PO BOX 372
                                                             CHARLESTON, WV 25322-0372


NON-PRODUCING DATA INFORMATION
SECTION A.
PARCEL ID is a must, if you are unsure of your Parcel ID send a copy of your tax ticket.

      1               County
      2              District
      3                  Map
      4                Parcel
      5                 Sbpcl
      6               Specid
      7             Ownseq
      8              Internid


SECTION B.
IDENTIFIER REVISIONS = complete only if the property description on tax ticket is incorrect.

      9             RevDist                          REVISIONS TO ABOVE

     10             RevMap                           REVISIONS TO ABOVE

     11               RevPcl                         REVISIONS TO ABOVE

     12           RevSbpcl                           REVISIONS TO ABOVE

     13        RevOwnseq                             REVISIONS TO ABOVE




SECTION C.
GENERAL PROPERTY DATA this is a must.

     14               Owner                                                                      Name on tax ticket

     15              Owner2
                                 Name of parent company / owner / lessee if they pay the taxes

THE FOLLOWING FIELDS (DESCRIP1A - 1C) ARE FOR THE COUNTY LAND BOOK DESCRIPTION

     16           Descrip1a



     17           Descrip1b


     18           Descrip1c


    f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                  1                                       RESV._Paper Data Info
          TAX YEAR 2011 ANNUAL APPRAISAL FOR RESERVE MINERAL PROPERTIES
                                                                     FORM STC 12:37

                                               RETURN PAGES 1 - 7 OF THE ANNUAL APPRAISAL REPORT TO:
19          RevDesc1a                                       WV PROPERTY TAX DIVISION
                                                                  MINED MINERAL GIS
                                                                      PO BOX 372
20          RevDesc1b                                       CHARLESTON, WV 25322-0372



21          RevDesc1c


22           PurchDate                              When was the property purchased?

23                  Deed
24                   Page
25                SurfAc
26               SurfPct
27             CoalBds                              Do you know the number of coal beds owned?

28             OGLease       YES / NO Is the OIL / GAS leased?

29            OGLDate                               Give the date of when oil &/or gas was leased.

30           OGLName
                             Name of the lessee &/or producer

31              DlayRnt                             $/Acres ( whole dollars)

32             OGTerm                               Lease term in years

33                 OilAc
34                 OilPct                           % Ownership as decimal number = 100% = 100.00000

35               OilProd Yes/No            Is there producing OIL WELL on the property?

36               Oilnum                             Number of producing, shut-in or plugged oil wells on the property.

37                GasAc                             Acres of ownership rights included for the gas.

38                GasPct                            % Ownership as decimal number = 100% = 100.00000

39              GasProd Yes/No             Is there producing GAS WELLS on the property?

40              Gasnum                              Number of producing, shut-in or plugged gas wells on the property.

41            OthMnAc                               Acres of ownership rights included for mineral other than coal.

42           OthMnPct                               % Ownership as decimal number = 100% = 100.00000

43            OMLease Yes/No               Is there producing other than coal mineral on the property?

44            OMLDate                               Give the date of when other than coal mineral was leased.

45          OMLName
                             Name of the lessee &/or producer. If more than one lessee of other than coal mineral
                             list in OTHMIN1, OTHMIN2 OR OTHMIN3.

46             OthMin1
                             Name of the leased other mineral

47             OthMin2
                             Name of the leased other mineral


f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                       2                                         RESV._Paper Data Info
            TAX YEAR 2011 ANNUAL APPRAISAL FOR RESERVE MINERAL PROPERTIES
                                                                       FORM STC 12:37

                                              RETURN PAGES 1 - 7 OF THE ANNUAL APPRAISAL REPORT TO:
   48            OthMin3                                        WV PROPERTY TAX DIVISION
                               Name of the leased other mineral    MINED MINERAL GIS
                                                                       PO BOX 372
                                                                CHARLESTON, WV 25322-0372
   49              OAEnv           H            M         L


   50    EnvComments


   51              Contact                                               Who will answer questions about the mineral?

   52           ContNum                                         Telephone number

   53                      Y                                    North/South coordinate (UTM NAD 83 Zone 17 or 18, lat-lon,
                                                                UTM NAD 27 zn 17, st pl)

   54                      X                                    East/West coordinate (UTM NAD 83 Zone 17 or 18, lat-lon, UTM
                                                                NAD 27 zn 17, st pl)

   55                  Zone                  UTM Zn 17 or North (N) or South (S) projection of State of West Virginia

   56                 Units                  FEET OR METERS

   57                 Smap                   Surface tax map number that the minerals lies under.

   58                   Spcl                 Surface tax parcel map number that the minerals lies under.

   59               Ssbpcl                   Surface tax sub-parcel map number that the minerals lies under.

   60                 Quad                            USGS Quadrangle map names

   61               Quad9                             Section of USGS Quadrangle

   62           DescrLoc

SECTION D
   63            CbName                                    Seam Code - see attached list
   64               Cbac                          Acres of ownership rights included.
   65             CoalPct                    % Ownership as decimal number = 100% = 100.00000
   66           CbLDate                           Give the date of when the coal was leased.
   67           CbLTerm                           Month/date/year (00/00/0000) of coal bed lease termination

   68          CbLName
   69            CbProd Yes/No Is this coal bed in a current mine permit?

   70           CbMinAc

   71        CbUnmAc
   72       CbUnmExpl



   73          CbMoAc
   74         CbMoExpl




  f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                     3                                               RESV._Paper Data Info
          TAX YEAR 2011 ANNUAL APPRAISAL FOR RESERVE MINERAL PROPERTIES
                                                                   FORM STC 12:37

                                               RETURN PAGES 1 - 7 OF THE ANNUAL APPRAISAL REPORT TO:
75            CbBnAc                                        WV PROPERTY TAX DIVISION
                                                                  MINED MINERAL GIS
76           CbBnExpl                                                 PO BOX 372
                                                            CHARLESTON, WV 25322-0372


77               CbThk                     Average thickness of coal on this bed, in decimal feet.
78               CbSulf                    Average % Sulfur of mineable acres of this coal bed 10.15% = 10.15
79               CbBtu                     Average % BTU content of mineable acres of this coal bed.
80               CbVol                     Average % volatility of mineable acres of this coal bed 10.15% = 10.15
81              CbMoist                    Average % moisture of mineable acres of this coal bed 10.15% = 10.15

82       Environ                 H           M         L
83 EnvComments 2



84             OvrMine                     Proportion of coal bed that has been mined over, 100% = 100.00
85             UndMine                     Proportion of coal bed that has been mined under, 100% = 100.00
86             Adjmine YES / NO            Are there mines in the same coal bed within 5 miles of this parcel?
87               Sroyal                    Surface mining royalty rate on primary lease on this parcel, 10.15% = 10.15
88               Uroyal                    Underground mining royalty rate on primary lease on this parcel, 10.15% = 10.15
89               Recov                     Expected average recovery rate of mineable acres on this coal bed, 100% = 100.00
90                CbEl                     Elevation of coal bed base at the X - Y coordinate location above, in feet
                                           relative to MSL, or supply another location below in fields 92 & 93.
91                CbElY                            North/South coordinates (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)
92                CbElX                            East/West coordinate (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)




f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                   4                                             RESV._Paper Data Info
                TAX YEAR 2011 ANNUAL APPRAISAL FOR RESERVE MINERAL PROPERTIES
                                                                      FORM STC 12:37

ADDITIONAL COAL BED

SECTION D
     63                CbName
     64                   Cbac                        Acres of ownership rights included.
     65                 CoalPct                 % Ownership as decimal number = 100% = 100.00000
     66                CbLDate                        Give the date of when the coal was leased.
     67                CbLTerm                        Month/date/year (00/00/0000) of coal bed lease termination

     68              CbLName
     69                CbProd        Yes/No     Is this coal bed in a current mine permit?
     70               CbMinAc
      71            CbUnmAc
     72            CbUnmExpl




     73               CbMoAc
     74              CbMoExpl




     75                CbBnAc
     76               CbBnExpl


     77                   CbThk                 Average thickness of coal on this bed, in decimal feet.
     78                  CbSulf                 Average % Sulfur of mineable acres of this coal bed 10.15% = 10.15
     79                   CbBtu                 Average % BTU content of mineable acres of this coal bed.
     80                   CbVol                 Average % volatility of mineable acres of this coal bed 10.15% = 10.15
     81                 CbMoist                 Average % moisture of mineable acres of this coal bed 10.15% = 10.15

     82            Environ                 H      M        L
     83      EnvComments 2




     84                OvrMine                  Proportion of coal bed that has been mined over, 100% = 100.00
     85                UndMine                  Proportion of coal bed that has been mined under, 100% = 100.00
     86                 Adjmine      YES / NO   Are there mines in the same coal bed within 5 miles of this parcel?
     87                   Sroyal                Surface mining royalty rate on primary lease on this parcel, 10.15% = 10.15
     88                  Uroyal                 Underground mining royalty rate on primary lease on this parcel, 10.15% = 10.15
     89                  Recov                  Expected average recovery rate of mineable acres on this coal bed, 100% = 100.00
     90                     CbEl                Elevation of coal bed base at the X - Y coordinate location above, in feet
                                                relative to MSL, or supply another location below in fields 92 & 93.
     91                     CbElY                       North/South coordinates (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)
     92                     CbElX                       East/West coordinate (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)




f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                              5                                                    Additional_COAL BED_sheet
Electronic Datadescript instructions
  Field Num     FieldName   Width        Data Type                                                                                      Data Requirements
          1 Unique            40 Character           Parcel Identification; County, District, Map, Parcel, SubParcel, Spec_Id, Ownseq
          2 SeamUnique        40 Character           Parcel Identification plus coal bed name, link to reserve database

          3 County              2 Character          For instance Barbour Co. is 01
         4 District             2 Character          For instance Philippi district is 07
         5 Map                  4 Character          If this is a surface map do not use leading zeros, for instance map 4n = 4n. If the mineral is severed from the land then the map number will be 9999.
         6 Parcel               4 Character          Use leading zeros for the parcel number , for instance parcel 12 will be 0012
          7 Sbpcl               4 Character          Use leading zeros for the subparcel, for instance subparcel 1 will be 0001
                                                     This field is for undivided ownership, for instance 3001. If this is not shown on your tax ticket or the assessor's land book as an undivided interest then the field
         8 Specid               4 Character          should default to zeros.
                                                     Numeric (default is zeros). If you are unsure, but the SPECID has a 3000 series number then use the corresponding number by dropping the leading 3 & using the
         9 Ownseq               3 Character          last 3 numbers. Example: 3001 = 001, 3002 = 002, 3003 = 003.
         10 Internid           12 Character          Your Identification number (optional)
         11 Owner             40 Character           Name of Listed Owner as it appears in County Land Book
         12 Owner2            40 Character           Name of Parent Company / Owner
         13 Descrip1a         60 Character           Description as appears in County Land Book
         14 Descrip1b         60 Character           Description as appears in County Land Book
         15 Descrip1c         60 Character           Description as appears in County Land Book
         16 PurchDate          10 Date               Mo/Dy/Year of property purchase
         17 Deed                4 Character          Deed (or will) book number of property transfer recordation
         18 Page                4 Character          Page number in deed (or will) book of property transfer recordation
         19 SurfAc             11 Number (10.2)      Acres of Surface included in this parcel - complete if you own the land
        20 SurfPct              9 Number (8.5)       Surface ownership as a decimal number, i.e. 100% = 100.00000
         21 GasAc              11 Number (10.2)      Acres of gas rights ownership included in this parcel
         22 GasPct              9 Number (8.5)       Gas ownership as a decimal number, i.e. 100% = 100.00000
         23 OilAc              11 Number (10.2)      Acres of oil rights ownership included in this parcel
        24 OilPct               9 Number (8.5)       Oil ownership as a decimal number, i.e. 100% = 100.00000
         25 OGLease             1 Character          Is the gas leased (Y/N)?
        26 OGLDate             10 Date               Mo/Dy/Year of oil and gas lease
         27 OGLName           40 Character           Name of oil and gas lessee and/or producer
        28 DlayRnt              3 Number (3)         Delay rental for oil and gas in $/acre (whole dollars)
        29 OGTerm               2 Number (2)         Lease term in years
        30 GasProd              1 Character          Is there gas production on this parcel (Y/N)?
         31 Gasnum              3 Number (3)         Number of producing, shut-in, or plugged gas wells on property.
         32 OilProd             1 Character          Is there oil production on this parcel (Y/N)?
         33 Oilnum              3 Number (3)         Number of producing, shut-in, or plugged oil wells on property.
        34 OthMnAc             11 Number (10.2)      Acres of other minerals ownership rights included in this parcel
        35 OthMnPct             9 Number (8.5)       Other mineral ownership as a decimal number, i.e. 100% = 100.00000
        36 OMLease              1 Character          Is any of the "other minerals" leased (Y/N)?
         37 OMLDate            10 Date               Mo/Dy/Year of other mineral lease
        38 OMLName            40 Character           Name of other mineral lessee and/or producer
        39 OthMin1             25 Character          Name of leased other mineral on this property
        40 OthMin2             25 Character          Name of leased other mineral on this property
         41 OthMin3            25 Character          Name of leased other mineral on this property
        42 OAEnv                1 Character          Judgement about environmental problems that may affect whole property in ability to be mined/exploited (H,M,L.)
        43 EnvComments        250 Character          Explanations of above environmental judgment.




    f72f87c7-6de9-42be-97ff-bb33545fe990.xlsElectronic_datadescript                                                                                                                                                          6
   44 Contact          25 Character        Name of person to contact to answer question concerning this response
   45 ContNum          10 Character        Phone number of person to contact
   46 Y                14 Double           North/South coordinate (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)
   47 X                14 Double           East/West coordinate (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)
   48 Zone              4 Character        UTM Zn 17 or North (N) or South (S) projection of State of West Virginia
   49 Units             5 Character        feet or meters
   50 Smap              4 Character        The surface tax map number that your mineral parcel underlies.
   51 Spcl              4 Character        The surface tax parcel number that your mineral parcel underlies.
   52 Ssbpcl            4 Character        The surface tax sub-parcel number that your mineral parcel underlies.
   53 Quad             22 Character        USGS 7 1/2' quadrangle map name
   54 Quad9             2 Character        one-ninth number (if x and y are unknown) dividing USGS quad into nine equal sections. If you don't know the section, use 10.
   55 DescrLoc        100 Character        Descriptive location of a specific point (if x and y are unknown), such as roads, creeks, etcetera.
   56 CoalBds           2 Number (2)       Number of coal beds present within this parcel
   57 CbName           20 Character        List abbreviated name of stratigraphically highest coal bed within this parcel (see attached list) for the first coal bed. If parcel is barren of coal the Cbname will be BRN (barren).
   58 Cbac             11 Number (10.2)    Acres of coal rights ownership of this coal bed on this parcel
   59 CoalPct           9 Number (8.5)     Coal ownership as a decimal number, i.e. 100% =100.00000
   60 CbLease           1 Character        Is this coal bed leased on this parcel (Y/N)?
   61 CbLease Term     10 Date             Mo/Dy/Year of coal lease
   62 CbProd            1 Character        Is this coal bed being mined on this parcel (Y/N)?
   63 CbMinAc          11 Number (10.2)    Mineable acres of this coal bed within this parcel not associated with current mining.
                                           Unmineable acres of this coal bed within this parcel. If coal bed is producing then you should enter the determine amount of unmineable acres as reported on the
   64 CbUnmAc          11 Number (10.2)
                                           production report.
   65 CbUnmExpl       250 Character
   66 CbMoAc           11 Number (10.2)    Mined-out acres of this coal bed within this parcel; all permitted acres go here
   67 CbMoExpl        250 Character
   68 CbBnAc           11 Number (10.2)    Barren acres of this coal bed within this parcel
   69 CbBnExpl        250 Character        Explanation of barren: was it eroded? was it washed out? Non-deposited? Etc.
   70 CbThk             7 Number (6.2)     Ave. thickness of mineable acres of this coal bed within this parcel, in decimal feet, not associated with current mining
   71 CbSulf            5 Number (4.2)     Ave. percent sulfur of mineable acres of this coal bed within this parcel, not associated with current mining, i.e. 10.15% = 10.15
   72 CbBtu             5 Number (5)       Ave. BTU content of mineable acres of this coal bed within this parcel, not associated with current mining
   73 CbVol             5 Number (4.2)     Ave. percent volatility of mineable acres of this coal bed within this parcel, not associated with current mining, i.e. 10.15% = 10.15
   74 CbMoist           5 Number (4.2)     Ave. percent moisture of mineable acres of this coal bed within this parcel, not associated with current mining, i.e. 10.15% = 10.15
   75 Environ           1 Character        Judgement H, M, L (High, Med, Low) concerning anticipated or known environmental impediments to mining
   76 EnvComments2    250 Character        Explanation of above environmental judgment
   77 OvrMine           6 Number (5.2)     Proportion of this coal bed that has been over mined, i.e. 100% = 100.00
   78 UndMine           6 Number (5.2)     Proportion of this coal bed that has been undermined, i.e. 100% = 100.00
   79 Adjmine           1 Character        Are there mines in this coal bed within 5 miles of this parcel (Y/N)
   80 SRoyal            5 Number (4.2)     Surface mining royalty rate represented by primary lease on this parcel, i.e. 10.15% = 10.15
   81 URoyal            5 Number (4.2)     Underground mining royalty rate represented by primary lease on this parcel, i.e. 10.15% = 10.15
   82 Recov             3 Number (3.0)     Expected average recovery rate of mineable coal from this coal bed on this parcel, i.e. 100% = 100

   83 CbEl              7 Number (6.2)
                                           Elevation of coal bed base at the X - Y coordinate location above, in feet relative to Mean Sea Level (MSL), or supply another location as indicated below.
   84 CbElY            14 Number (13.6)    North/South coordinates (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)
   85 CbElX            14 Number (13.6)    East/West coordinate (UTM NAD 83 Zone 17 or 18, lat-lon, UTM NAD 27 zn 17, st pl)




f72f87c7-6de9-42be-97ff-bb33545fe990.xlsElectronic_datadescript                                                                                                                                                                      7
TAX YEAR 2011 NON-PRODUCING RESERVE FILING
SECTION A PARCEL ID                                                                                                                            SECTION C GENERAL PROPERTY DATA
          1                           2                 3        4         5       6         7        8        9            10                                  11                 12        13          14




                                                                                                                            Company Internid
 Unique = county




                                                                                                              Ownseq
                     SeamUnique = Unique




                                                                District
                                                       County




                                                                                                     Specid
                                                                                  Parcel




                                                                                            Sbpcl
district-map-parcel-




                                                                           Map
                     number plus coal bed                                                                                                                     Owner              Owner2   Descrip1a   Descrip1b
    subpcl-spid-
                           name
      ownseq

00000000000000000000000   00000000000000000000000xxx   00       00               0000      0000     0000      000      000000000000                             X                  X          X           X




NO EMPTY FIELDS, DEFAULT "0" FOR NUMBER, "X" FOR CHARACTER.
DO NOT LEAVE BLANK LINES BETWEEN LINES.
ONE ROW IS A RECORD FOR GENERAL PROPERTY DESCRIPTION (FIELDS 1 THRU 56) PLUS ONE COAL BED (FIELDS 57 THRU 85)
IF YOU HAVE MORE THAN ONE COAL BED, COPY FIELDS 1 THRU 56 DOWN TO THE NEXT ROW AND START FIELD 57 WITH DATA ON YOUR NEXT COAL BED, ETC.,
FOR ADDITIONAL BEDS ON THE SAME PROPERTY. WHEN YOU GO TO A DIFFERENT PROPERTY, START SECTION A DATA WITH YOUR DIFFERENT PARCEL ID (FIELDS 1 THRU 56) AND CARRY ON.
IF YOUR PARCEL IS BARREN OF COAL USE "BRN" AS THE COAL BED NAME AND PLACE THE DEED ACRES IN THE BARREN ACRES FIELD.
            1/22/1900                                                                                                     1/29/1900                                                                                                              2/13/1900
   15           16             17     18        19         20         21         22         23         24       25            26          27       28        29       30        31       32        33            34           35       36            37          38         39        40
               Purchase Date




                                                                                  Gas    Oil Acres     Oil
                                              SurfAc     SurfPct    Gas Acres                                                                                                                                             OthMnPct




                                                                                                                                                                                                                                                    OMLDate
                                                                                                                                                                                                                                       OMLease
                                                                                                                             OGLDate
                                                                                                                OGLease




                                                                                                                                                             OGTerm




                                                                                                                                                                      GasProd




                                                                                                                                                                                Gasnum
                                                                               Ownership Owned     Ownership                           OG Lease-




                                                                                                                                                   DlayRnt
                                                                                                                                                                                                             OthMnAc                                          OM Lease-




                                                                                                                                                                                         OilProd




                                                                                                                                                                                                   Oilnum
                               Deed




                                      Page
                                             do not put do not put   Owned                                                                                                                                                do not put
Descrip1c                                                                      % do not do not put %       do                           holder                                                              do not put in                                      holder     OthMin1   OthMin2
                                               in %       in %     do not put                                                                                                                                               in %
                                                                               put in %    in %    not put in                           Name                                                                  % format                                         Name
                                              format     format    in % format                                                                                                                                             format
                                                                                format    format    % format

    X       99/99/1999         X      X        0.00     000.0000     0.00    000.00000     0.00    000.00000     X        99/99/1999       X        0        00        X         0        X         0           0.00      000.00000     X        99/99/1999       X          X         X
                                                                                                                                                                                     SECTION D COAL BED DATA                                       3/8/1900
  41      42         43        44        45        46          47       48          49            50                51                     52               53    54         55         56             57         58          59        60            61       62         63        64         65        66




                                                                                                                                      Surface sub-parcel
                                                                                                                   Surface parcel #
                                                                                                  Surface map #
                                                                                                                                                                                                                Coal Bed   Coal Bed




                                                                                    Units/Feet




                                                                                                                                                                                        Coal Beds
                                                                        Zone N/S




                                                                                                                                                                                                                                        CBLease
                                       Contact                                                                                                                                                                  acreage Ownership




                                                                                                                                                                                                                                                               CbProd
          OAEnv




                                                                                                                                                                  Quad9
                  EnvComme   Contact                                                                                                                                                                Coal Bed                                       Coal Bed                                 CbUnmExp
OthMin3                                 Tele-    Y=N/S      X=E/W                                                                                          Quad           DescrLoc                             do not put       %                                       CbMinAc   CbUnmAc              CbMoAc




                                                                                                                                               #
                     nts     Person                                                                                                                                                                  Name                                         Lease Term                                    l
                                       number                                                                                                                                                                     in %    do not put
                                                                                                                                                                                                                 format   in % format

   X       X         X          X         0      0.000000   0.000000   XXXX        XXXXX         0000             0000                0000                  X      X         X           0             X         0.00     000.00000      X        99/99/1999    X        0.00       0.00       X        0.00
   67        68        69      70       71      72       73     74        75           76       77       78        79        80        81      82      83       84          85




                                                                                                         UndMine
                                                                                               OvrMine




                                                                                                                   AdjMine
                                                                CbMoist




                                                                          Environ




                                                                                                                                      Uroyal
                                       CbSulf
                               CbThk




                                                                                                                             Sroyal
                                                CbBtu




                                                                                                                                               Recov
                                                        CbVol
                                                                                    EnvComme




                                                                                                                                                       CbEl
CbMoExpl   CbBnAc   CbBnExpl                                                                                                                                   CbElY      CbElX
                                                                                       nts2



   X        0.00       X       0.00    0.00      0      0.00    0.00       X           X       0.00      0.00       x        0.00     0.00     000     0.00   0.000000   0.000000
Lease information
       1                     2                   3            4
  Unique =
county district-   SeamUnique = Unique
 map-parcel-        number plus coal bed    CbLName         CbName
 subpcl-spid-             name
   ownseq

                                             XXXXX           XXX


NO EMPTY FIELDS, DEFAULT "0" FOR NUMBER, "X" FOR CHARACTER
YOU MAY DELETE INSTRUCTUAL LINES 4 - 24 BEFORE SUBMITTING DATA
Field Num FieldName                          Width        Data Type
1        Unique                            40         Character
2        SeamUnique                        40         Character
3        CbLName                           40         Character
4        CbName                            20         Character
5                  CbLDate                 10         Date
6                  CbLTerm                 10         Date
7                  CbMinAc                 11         Number (10.2)
8                  CbUnmAc                 11         Number (10.2)
9                  CbUnmExpl               250        Character
10                 CbMoAc                  11         Number (10.2)
11                 CbMoExpl                250        Character
12                 CbBnAc                  11         Number (10.2)
13                 CbBnExpl                250        Character
14                 SRoyal                  5          Number (4.2)
15                 URoyal                  5          Number (4.2)
              1/5/1900           6         7         8          9



              CbLDate         CbLTerm   CbMinAc   CbUnmAC   CbUnExpl



              7/15/2008        0000      000.00    000.00      XXX


 "X" FOR CHARACTER
EFORE SUBMITTING DATA INFORMATION TO OUR OFFICE.
            Description
       Parcel Identification
       Parcel Identification plus coal bed name,
       Name of coal lessee and/or producer
       List name of coal bed
       Mn/Dy/Year of coal bed lease
       Mn/Dy/Year of coal bed lease
       Mineable acres of this coal bed within this parcel not associated with
       Unmineable acres of this coal bed within this parcel. If coal bed is

       Mined-out acres of this coal bed within

       Barren acres of this coal bed within this
       Explanation of barren: was it eroded? was it washed out? Non-
       Surface mining royalty rate represented by primary lease on this
       Underground mining royalty rate represented by primary
                10       11               12              13            14            15



          CbMoAc       CbBrnAC   CbBnAc        CbBnExpl        SRoyal        URoyal



              000.00   000.00    000.00          XXX            0.00          0.00




associated with
 coal bed is




ut? Non-
ase on this
           TY2011 CURRENT MINING DATA INSTRUCTION PAGE FOR THE ANNUAL APPRAISAL
                       FOR RESERVE MINERAL PROPERTIES REPORT STC 12:37
                                               Do not return instruction pages with your report.

PRODUCING DATA TABLE:
          This table is for data about your property specific to any coal beds which are currently permitted and/or
          being mined. You will probably have to get this data from your producer, unless you are the producer. This
          table does not replace the Producing Return.

          For each coal bed with producing &/or currently permitted mines you must list a separate entry (record)
          starting with the parcel id and any internal id as described below in A. This should be followed by any
          revisions as described in B, then the coal bed name, the MHST permit number, etc., as described in C.
          Please respond for each coal bed on this property by parcel id number.
A         Parcel ID

          Your property is a parcel for tax purposes, and has been assigned a parcel identification number by the
          County Assessor. Please enter your parcel id in the fields below. Send a copy of your tax ticket(s) if you are
          unsure of your parcel id.
       Field Name          Width        Data Type         Data Requirements
     1 County                         2 Character         For instance Barbour Co. is 01
     2 District                       2 Character         For instance Philippi district is 07
     3 Map                            4 Character         If this is a surface map use leading zeros, for instance map 4n = 4n
                                                          If this is a severed mineral interest, no land involved, just mineral use 9999
                                                          as the map number.
     4    Parcel                      4    Character      leading zeros, for instance parcel = 0012
     5    Sbpcl                       4    Character      use leading zeros, for instance sub parcel = 0001
     6    Specid                      4    Character      numeric (default is zeros)
     7    Ownseq                      3    Character      numeric (default is zeros)
NOTE FROM RESERVE DATA INFORMATION PAGE APPLIES HERE: THE PARCEL ID IS A CONTINUING PROBLEM:
WE NO LONGER USE THE SIX CHARACTER "MINERAL ACCOUNT" AND ONE CHARACTER "SUFFIX". IF YOU HAD
AN ACCOUNT LIKE THIS: 27-04-456789-1-3001; ENTER THE PARCEL ID LIKE THIS: 27-04-9999-0456-7891-0000-001.
THE SPECID HAS BEEN REPLACED WITH OWNSEQ (OWNER SEQUENCE). THE LAST THREE NUMBERS OF YOUR
FORMER SPECID WILL BE YOUR OWNSEQ (FOR INSTANCE, SPECID = 3001, OWNSEQ = 001). IF YOU HAD A
BLANK SPECID (ALL ZEROS) YOUR OWNSEQ WILL BE 000. ALL SEVERED MINERALS HAVE A MAP NUMBER OF
9999.
          Internal ID
          If you have an internal identification number for this parcel and you feel it would be
          helpful for future reference use this field.

       FieldName           Width        Data Type         Data Requirements
     8 Internid                      12 Character         Your Identification number (optional)



B         IDENTIFIER REVISIONS:
          If the property for which you are being assessed is incorrect, please supply us with information
          concerning the tax district, map, parcel, etc. that you consider to be correct.

          FieldName        Width           Data Type      Data Requirements
     9    RevDist                     4    Character      Revisions to above
    10    RevMap                      4    Character
     11   RevPcl                      4    Character
    12    RevSbpcl                    4    Character
    13    RevOwnseq                   3    Character




f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                                                               5 PROD._TABLE INSTRUCTION PAGE
C        PRODUCING COAL DATA:

         Information concerning any producing mines for each coal bed is listed in the following fields. Please respond
         with specific information by coal bed, by MHST permit number for the fields below:

       FieldName             Width            Data Type    Data Definition
    14 CbName              20              Character       Name of producing coal bed (seam).
    15 MHSTnum             10              Character       Permit number, such as S-3044-88, EM-50, D-11112, etc.
    16 CoalPct             9               Number (8.5)    Coal ownership of this coal bed on this permit number as decimal
                                                           number, i.e. 100% =100.00000
    17   PrLessee          40              Character       Name of the immediate lessee.
    18   PrOperator        40              Character       Name of operator and/or primary permit holder.
    19   PrContractor      40              Character       Name of contractor, if any.
    20   OrLseDate         10              Date            Mn/Dy/Year of original lease this mine is operating under.
    21   OrRoy             5               Number (3.1)    Percent royalty due the lessor under original lease because of
                                                           this mining, i.e. 10.1% = 10.1
    22 SubLseDate          10              Date            Mn/Dy/Year of sublease (if applicable) this mine is operating under
    23 SubRoy              5               Number (3.1)    Percent royalty due the lessor under sublease because of this
                                                           mining, i.e. 10.1% =10.1
    24 PrAcAs              11              Number (10.2)   Acres of this coal bed assigned/leased to mine on this permit
                                                           number.
    25 PrMinAc             11              Number (10.2)   Mineable acres of the coal bed within operation under this permit
                                                           number.
    26 PrUnmAc             11              Number (10.2)   Unmineable acres of the coal bed within operation under this permit
                                                           number.
    27 PrMoAc              11              Number (10.2)   Mined-out acres of the coal bed within operation under this permit
                                                           number.
    28 PrBnAc              11              Number (10.2)   Barren acres of the coal bed within operation under this permit
                                                           number.
    29 PrThk               7               Number (6.2)    Ave. thickness of mineable acres of this coal bed on this permit
                                                           number in decimal feet.
    30 PrSulf              5               Number (4.2)    Ave. percent sulfur of mineable portion of this coal bed on this
                                                           permit number, i.e. 10.15% =10.15
    31 PrBtu               5               Number          Ave. BTU of mineable portion of this coal bed on this permit number
    32 PrVol               5               Number (4.2)    Ave. percent volatility of mineable portion of this coal bed on this
                                                           permit number, i.e. 10.15% =10.15
    33 PrMoist             5               Number (4.2)    Ave. percent moisture of mineable portion of this coal bed on this
                                                           permit number, i.e. 10.15% =10.15


         Repeat the parcel id, identifier revision, and producing coal data, as a record (layed out as a string of all 33
         fields) as many times as you have different coal beds and permit numbers. If you have the same coal bed
         with several different operations (mines with different permit numbers) each one is a separate record.




f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                                                            6 PROD._TABLE INSTRUCTION PAGE
                                   TY2011 CURRENT MINING DATA FOR THE
                     ANNUAL APPRAISAL FOR RESERVE MINERAL PROPERTIES REPORT STC 12:37
PRODUCING DATA TABLE:
      THIS TABLE IS FOR DATA ABOUT YOUR PROPERTY SPECIFIC TO ANY COAL BEDS WHICH ARE CURRENTLY
      PERMITTED &/OR BEING MINED. THE PRODUCER OF THE COAL SHOULD HAVE THIS DATA. THIS TABLE DOES
      NOT REPLACE THE PRODUCING COAL REPORT.
A PARCEL ID
PARCEL ID is a must, if you are unsure of your Parcel ID send a copy of your tax ticket.

     1               County                                 FOR INSTANCE BARBOUR COUNTY IS 01
     2               District                               FOR INSTANCE PHILIPPI DISTRICT IS 07
     3                  Map                        SEE PAGE ONE OF RESERVE MINERAL REPORT
     4                Parcel                       SEE PAGE ONE OF RESERVE MINERAL REPORT
     5                 Sbpcl                       SEE PAGE ONE OF RESERVE MINERAL REPORT
     6                Specid                       SEE PAGE ONE OF RESERVE MINERAL REPORT
     7              Ownseq                         SEE PAGE ONE OF RESERVE MINERAL REPORT
     8              Internid                       SEE PAGE ONE OF RESERVE MINERAL REPORT

B IDENTIFIER REVISIONS

     9            RevDist                                   REVISIONS TO THE ABOVE
    10            RevMap                           REVISIONS TO THE ABOVE
     11            RevPcl                          REVISIONS TO THE ABOVE
    12           RevSbpcl                          REVISIONS TO THE ABOVE
    13         RevOwnseq                           REVISIONS TO THE ABOVE

C PRODUCING COAL DATA
     If you have multiple mines (including different coal beds on the same permit number) make
     additional copies of part C and list all the coal bed, mine, etc. information.
          PLEASE RESPOND WITH SPECIFIC INFORMATION BY COAL BED, BY MHST PERMIT NUMBER FOR THE FIELDS
          BELOW:
    14            Cbname                                              Name of producing coal bed (seam).
    15           MHSTnum                           Permit number, such as S-3044-88, EM-50, D-11112, ETC.
    16             CoalPct                         Ownership as decimal number =100% = 100.00000
    17            PrLessee                                                                                   Name of immediate lessee.

    18          PrOperator
                                Name of operator &/or primary permit holder.
    19       PrContractor                                                                                    Name of contractor, if any.

   20            OrLseDate                         Month/date/year (00/00/0000) of original lease this mine is operating under.
   21                OrRoy                         Percent royalty due the lessor under original lease = 10.1% - 10.1
   22           SubLseDate                         Month/date/year (00/00/0000) of sublease (if applicable) this mine is operating under.
   23               SubRoy                         Percent royalty due the lessor under sublease = 10.1% - 10.1
   24               PrAcAs                         Acres of this coal bed assigned/leased to mine on this permit number (2 decimal places)
   25              PrMinAc
                                                   Mineable acres of this coal bed assigned/leased to mine on this permit number (2 decimal places).

   26             PrUnmAc                          Unmineable acres of the coal bed within operation under this permit number (2 decimal places).
   27              PrMoAc                          Mined-out acres of the coal bed within operation under this permit number (2 decimal places).
   28               PrBnAc                         Barren acres of the coal bed within operation under this permit number (2 decimal places).
   29                PrThk                         Average thickness of mineable acres of this coal on this permit number (decimal feet).
   30                PrSulf                        Average % Sulfur of mineable portion of this coal bed on this permit number, 10.15% = 10.15.
   31                PrBtu                         Average BTU of mineable portion of this coal bed on this permit number.
   32                 PrVol                        Average % volatility of mineable portion of this coal bed on this permit number, 10.15% = 10.15.
   33              PrMoist                         Average % moisture of mineable portion of this coal bed on this permit number, 10.15% = 10.15.




  f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                       6                                            PROD.paper_CURRENT MINING INFO
                          TAX YEAR 2011 ANNUAL APPRAISAL REPORT FOR RESERVE MINERAL PROPERTIES
                                                         STC 12:37

                                                                       SIGNATURE PAGE

                                           County:
                                           District:
                                           Owner:

                     West Virginia Code §11-1C-14. CONFIDENTIALITY. - All information provided by, or on behalf of a natural
                     resource property owner &/or an owner of an interest in natural resource property to any state or
                     county representative for use in the valuation or assessment of natural resource property or in the
                     development or maintenance of a legislatively funded mineral mapping or Geographic Information
                     System, shall be confidential.

                     WV Legislative Rule §110-1I-4.9 Property reports. - On or before August 16th of each year, the coal owner
                     of any property that is part of a permitted mining operation under lease is required to file an Annual
                     Appraisal Return for Reserve Mineral Properties with the Tax Commissioner. Owners of coal properties
                     not in a permitted area & under lease may file an Annual Appraisal Return for Reserve Mineral
                     Properties, on or before September 16th, with the Tax Commissioner; otherwise the properties shall be
                     valued using the best available information. See West Virginia Code § 11-3-10 for further information on
                     penalties and forfeiture of rights and remedies provided by law.




STATE OF                                                             COUNTY OF


                I,                                                               OF

                         (YOUR NAME & TITLE)                               (EMPLOYER, IF APPLICABLE)
                     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.



                                                       SIGNED_____________________________________________________

                                     THIS RESERVE RETURN IS REQUIRED TO BE FILED ANNUALLY WITH THE WEST VIRGINIA
                                     STATE TAX COMMISSION, PROPERTY TAX DIVISION ON OR BEFORE SEPTEMBER 16.
                                     IF THE PROPERTY IS PART OF A PERMITTED MINING OPERATION UNDER LEASE THE
                                     RESERVE FILING IS REQUIRED TO FILE ON OR BEFORE AUGUST 16.
                                     MAILING ADDRESSES ARE LISTED BELOW:


                                       MAILING ADDRESS                                                 ON SITE ADDRESS

 WEST VIRGINIA STATE REVENUE DEPARTMENT                                                   GREENBROOKE BUILDING
 PROPERTY TAX DIVISION                                                                    1124 SMITH STREET
 MINED MINERALS GIS                                                                       2ND FLOOR
 PO BOX 372                                                                               CHARLESTON WV 25301
 CHARLESTON WV 25322-0372                                                                 BESIDE & UNDER THE BROOKS ST ON-RAMP
                                                                                          RAMP TO I-77

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



f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                                                                         Signature page
                                                                                      6
                                             MASTER LIST OF WV 7.5-MINUTE QUADRANGLES WITH 3 CHARACTER ABBREVIATIONS
Addison      ADD                   Cedar Grove            CDG   Glace                   GLC   Lubeck              LUB   Parkersburg       PRK   South Parkersburg       SPK
Adolph       ADO                   Cedarville             CDV   Gladesville             GLV   MacFarlan           MCF   Parsons           PRS   Spencer                 SPE
Adrian       ADR                   Center Point           CTP   Glady                   GLD   Madison             MAD   Patterson         PTN   Springfield             SPF
Alderson     ALD                   Century                CTR   Glen Easton             GLE   Majestic            MJS   Patterson Creek   PTC   Spruce Knob             SPR
Alleghany ALL                      Chapmanville           CHP   Glengary                GLG   Majorsville         MJR   Paw Paw           PAW   Stephenson              STP
Alton        ALT                   Charles Town           CHT   Glenville               GLN   Mallory             MAL   Pax               PAX   Steubenville East       STE
Alum Creek ALM                     Charleston East        CHE   Glenwood                GLW   Mammoth             MAM   Peniel            PNL   Steubenville West       STW
Alvon        ALV                   Charleston West        CHW   Glover Gap              GLO   Man                 MAN   Pennsboro         PNB   Stotlers Crossroads     STO
AmherstdaleAMH                     Cherry Run             CHY   Gore                    GOR   Mannington          MNG   Petersburg East   PTE   Strange Creek           STC
Amonate      AMO                   Cheshire               CHS   Gorman                  GRM   Marietta            MRI   Petersburg West   PTW   Sugar Grove             SUG
Anawalt      ANA                   Chester                CHR   Goshen                  GSH   Marlington          MRL   Peterson          PTS   Summersville            SMR
Annamoriah ANN                     Chloe                  CHL   Grafton                 GRA   Martinsburg         MRT   Peterstown        PTT   Summersville Dam        SMD
Ansted       ANS                   Circleville            CIR   Grant Town              GRT   Masontown           MAS   Petroleum         PTR   Sunrise                 SUN
Anthony      ANY                   Clarksburg             CLK   Grantsville             GRV   Matewan             MTW   Philippi          PHL   Sutton                  SUT
Anticoh      ACH                   Clay                   CLY   Great Cacapon           GRC   Matheny             MTH   Pickens           PIC   Swandale                SWD
Apple GroveAPP                     Clendenin              CLN   Green Bank              GBK   Matoaka             MTK   Pilot Knob        PIL   Sylvester               SYL
Arlee        ARL                   Clio                   CLI   Greenland Gap           GRG   Maysville           MAY   Pine Grove        PNG   Table Rock              TBR
Arnett       ARN                   Clothier               CLT   Greenville              GRN   McGraws             MCG   Pineville         PNV   Tablers Station         TBS
Arnoldsburg ARD                    Clover Lick            CLL   Griffithsville          GRI   Meadow Bridge       MDW   Pipestem          PIP   Talcott                 TAL
Artemas      ART                   Colebank               COL   Hacker Valley           HAC   Meadow Creek        MDC   Pocatalico        POC   Tanner                  TAN
Asbury       ASB                   Coolville              COO   Hager                   HAG   Medley              MED   Pomeroy           POM   Tariff                  TAR
Athalia      ATL                   Corliss                CRL   Hamlin                  HAM   Middlebourne        MDB   Pond Creek        PND   Tazewell North          TAZ
Athens       ATN                   Cornstalk              CRN   Hancock                 HNC   Middleway           MDL   Porters Falls     PTF   Terra Alta              TER
Auburn       AUB                   Cottageville           COT   Hanging Rock            HNG   Milam               MLM   Portland          PTL   Thornton                THT
Audra        AUD                   Cow Knob               CWK   Harman                  HRM   Mill Creek          MLC   Potts Creek       POT   Thornwood               THW
Augusta      AUG                   Cowen                  CWN   Harpers Ferry           HRP   Millstone           MLS   Powellton         POW   Thurmond                THU
Aurora       AUR                   Crab Orchard           CRB   Harrisville             HRS   Milo                MLO   Powhatan Point    PWP   Tiltonsville            TLT
Baileysville BAI                   Craig Springs          CRS   Headsville              HED   Milton              MLT   Prichard          PRD   Tioga                   TIO
Baker        BAK                   Craigsville            CRV   Hedgesville             HDG   Mingo               MGO   Prince            PRC   Trace                   TRA
Bancroft     BAN                   Cresaptown             CRE   Henlawson               HEN   Minnehaha Springs   MNN   Princeton         PRT   Trout                   TRO
BarboursvilleBRB                   Crumpler               CRU   Herold                  HER   Moatstown           MOA   Pullman           PUL   Union                   UNI
Barnabus BRN                       Cumberland             CUM   Hightown                HIT   Monterey            MRY   Quick             QCK   Upper Tract             UPT
Bastian      BAS                   Cuzzart                CUZ   Hillsboro               HIL   Montgomery          MGM   Quinwood          QNW   Vadis                   VAD
Beckley      BKL                   Danese                 DAN   Hinton                  HIN   Montrose            MRS   Racine            RAC   Valley Grove            VLG
Beckwith     BKW                   Davis                  DVS   Holden                  HOL   Moorefield          MOR   Radnor            RAD   Valley Head             VLH
Beech Hill BEE                     Davy                   DVY   Hopeville               HOP   Morgantown North    MGN   Rainelle          RAI   Valley Mills            VLM
Belington BLG                      Dawson                 DAW   Hundred                 HND   Morgantown South    MGS   Ranger            RAN   Valley Point            VLP
Belle        BEL                   Delbarton              DEL   Huntington              HNT   Moundsville         MOU   Raven Rock        RVR   Wadestown               WAD
Bellegrove BGV                     Denmar                 DEN   Hurricane               HUR   Mount Alto          MTA   Ravenswood        RVW   Waiteville              WAI
Belmont      BLM                   Diana                  DIA   Iaeger                  IAG   Mount Clare         MTC   Reddish Knob      RED   Walkersville            WLK
Bens Run BNR                       Doe Hill               DOE   Interior                INT   Mount Nebo          MTN   Reedy             REE   Wallace                 WLC
Bentree      BNT                   Dorothy                DOR   Inwood                  INW   Mount Olive         MTO   Rhodell           RHO   Walton                  WLT
Bergoo       BGO                   Droop                  DRP   Ivydale                 IVY   Mount Storm         MTS   Richwood          RCH   War                     WAR
Bergton      BGT                   Duo                    DUO   Jerrys Run              JER   Mount Storm Lake    MSL   Ridge             RID   Wardensville            WRD
Berlin       BLN                   Durbin                 DUR   Julian                  JUL   Mountain Falls      MTF   Rig               RIG   Wayne                   WAY
Berryville   BRY                   East Liverpool North   ELN   Junior                  JUN   Mountain Grove      MTG   Rio               RIO   Webb                    WEB
Bethany      BET                   East Liverpool South   ELS   Kanawha                 KAN   Mozark Mountain     MZK   Ripley            RIP   Webster Springs         WSP
Beverly EastBVE                    Eccles                 ECC   Keedysville             KEE   Mozer               MZR   Rivesville        RIV   Webster Springs SE      WSE
             B
Beverly West VW                    Edray                  EDR   Kenna                   KNA   Mud                 MUD   Roanoke           ROA   Webster Springs SW      WSW
Big ChimneyBCH                     Elizabeth              ELZ   Kentuck                 KNT   Mullens             MUL   Robertsburg       ROB   Weirton                 WRT
Big Creek BCR                      Elkhurst               EKH   Kermit                  KER   Mustoe              MUS   Rock Cave         RKC   Welch                   WCH
Big Isaac    BIS                   Elkins                 EKN   Kettle                  KET   Myrtle              MYR   Rockport          RKP   Wellsville              WEL
Big Pool     BPL                   Ellamore               ELA   Keyser                  KSR   Narrows             NAR   Romance           RMC   West Hamlin             WHM
Big Run      BGR                   Ellenboro              ELB   Keystone                KST   Naugatuck           NAU   Romney            RMN   West Milford            WMF
             BKK
Blackbird Knob                     Elmwood                ELM   Kiahsville              KIA   Needmore            NEE   Ronceverte        RON   West Union              WUN
Blacksville BKV                    Erbacon                ERB   Kingwood                KNG   Nestlow             NSW   Rosedale          RSD   Westernport             WES
             BLK
Blackwater Falls                   Eskdale                ESK   Kitzmiller              KTZ   Nestorville         NSV   Rosemont          RSM   Weston                  WST
Blue Creek BLC                     Evitts Creek           EVT   Knoxville               KNX   Nettie              NET   Round Bottom      RDB   Wharncliffe             WHF
Bluefield    BLF                   Fairmont East          FME   Lake Lynn               LKL   New Haven           NWH   Round Hill        RDH   Wharton                 WHN
Bowden       BOW                   Fairmont West          FMW   Lake Sherwood           LKS   New Martinsville    NMV   Rowlesburg        ROW   Wheeling                WHE
Bradshaw BRD                       Falling Springs        FLS   Laneville               LNV   New Matamoras       NMT   Rucker Gap        RCK   White Hall              WHH
Bramwell     BRM                   Fallsburg              FLB   Largent                 LAR   New Milton          NML   Rupert            RUP   White Sulphur Springs   WSS
Branchland BRC                     Fayetteville           FAY   Lavalette               LAV   Newburg             NWB   Saint Albans      STA   Whitesville             WHV
BrandonvilleBRV                    Fellowsville           FEL   Lead Mine               LED   Newton              NWT   Saint George      STG   Whitmer                 WHT
Brandywine BRW                     Flat Top               FLT   Lerona                  LER   Newville            NWV   Salem             SAL   Widen                   WID
Brownton BRO                       Folsom                 FOL   Lester                  LES   Normantown          NOR   Samp              SMP   Wildell                 WLD
             BRU
Bruceton Mills                     Forest Hill            FOH   Levels                  LEV   Oak Hill            OKH   Sandyville        SDY   Wileyville              WLY
Buchannon BUC                      Fork Mountain          FKM   Lewisburg               LEW   Oakland             OKL   Sang Run          SNG   Williams Mountain       WMM
Burlington BRL                     Fort Seybert           FSB   Lindside                LIN   Oakvale             OKV   Schultz           SCH   Williamsburg            WLM
Burnaugh BNA                       Fort Spring            FSP   Little Birch            LTB   Oceana              OCN   Scott Depot       SCT   Williamson              WMS
             BNS
Burning Springs                    Franklin               FRA   Little Hocking          LTH   Odd                 ODD   Sector            SEC   Williamsport            WMP
Burnsville BNV                     Friendsville           FRD   Littleton               LTT   Old Fields          OLF   Shady Spring      SHD   Willow Island           WLW
Burnt HouseBTH                     Gallipolis             GAL   Liverpool               LIV   Oldtown             OLT   Sharp Knob        SHP   Wilsondale              WLS
             B
Businessburg US                    Gap Mills              GAP   Lobelia                 LOB   Onego               ONG   Shepherdstown     SHT   Winfield                WNF
Cairo        CAI                   Garretts Bend          GRB   Lockwood                LCK   Orkney Springs      ORK   Shinnston         SHN   Winona                  WNO
Camden       CMD                   Gary                   GAR   Logan                   LOG   Orlando             ORL   Shirley           SHR   Winslow                 WNS
             CMG
Camden on Gauley                   Gassaway               GAS   Lonaconing              LON   Osage               OSG   Sinks of Gandy    SKG   Wolf Gap                WFG
Cameron CMR                        Gauley Bridge          GAU   Looneyville             LOO   Oxford              OXF   Sissonville       SIS   Wolf Summit             WFS
             C
Capon Bridge PB                    Gay                    GAY   Lorado                  LOR   Paddy Knob          PDK   Skelt             SKT   Woodrow                 WDR
Capon SpringsCPS                   Gilbert                GBT   Lost City               LSC   Paden City          PDC   Smithburg         SMB   Woodstock               WDS
Cass         CSS                   Gilboa                 GBO   Lost River State Park   LSR   Paint Bank          PNT   Smithville        SMV   Yellow Spring           YEL
Cassity      CST                   Gilmer                 GIL   Louisa                  LOU   Palo Alto           PAL   Snowy Mountain    SNO
Catlettsburg CAT                   Girta                  GIR                                 Panther             PAN   Snyder Knob       SNY




                                                                                                                                                              7 Quadrangles Abbr.
f72f87c7-6de9-42be-97ff-bb33545fe990.xls
11/14/2010
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
       Redstone                PGH              Pittsburgh                    No. 8             Pittsburgh 8
    Number 7 Block             N7B            Upper Freeport                Freeport
   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
  Kanawha Black Flint                       Kanawha 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


   f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                                                               8 Southern Coal beds
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 Kittanning       MKT

Lower Kittanning         LKT

     Clarion            CLA

  Upper Mercer          UMR

  Lower Mercer          LMR




f72f87c7-6de9-42be-97ff-bb33545fe990.xls                                9 f72f87c7-6de9-42be-97ff-bb33545fe990.xls

								
To top