Section 0600-11-.05 - DISCOVERY(1) The primary source for discovering parcels with mineral reserves is the mineral interest statement/declaration mineral owners must file with the Assessor in the county in which the interest is located in accordance with T.C.A. § 67-5-804(b).(2) The following additional sources are recommended for use whenever possible:(a) Permit applications filed with the Tennessee Department of Environment and Conservation;(b) Permit applications filed with the federal Office of Surface Mining;(c) Severance tax returns filed with the Tennessee Department of Revenue;(d) Business license records maintained by county clerks;(e) On-site inspections; and(f) Discussions with owners and producers.Tenn. Comp. R. & Regs. 0600-11-.05
Original rule filed April 25, 2017; effective 7/24/2017.Authority: T.C.A. §§ 67-1-305, 67-5-502(d) and 67-5-804.