Ad Valorem Taxation of Coal Property in West Virginia and Other States--Part 2.

The article focuses on the ad valorem taxation of coal-mining property in West Virginia and other Appalachian states. It explores how well the ad valorem tax on coal property complies with the good tax standards. It mentions the process of carbon capture and sequestration (CCS) and several trends and issues related to ad valorem taxation of coal interests. It indicates that restrictions on property tax rates have caused local governments to employ sales and income taxes or fees.