Value Per Active Acre X Acres = Active Coal Real Property Value
Reserve Property
Regional Per Acre Reserve Seam Reserve Real
Reserve Value X Acres X Factor = Property Value
$5 Per Acre X Deed Acres = Unmineable Coal Real Property Value
Mined Out Property
$1 Per Acre X Deed Acres = Mined Out Coal Real Property Value
Barren Property
$1 Per Acre X Deed Acres = Barren Coal Real Property Value
W. Va. Code R. agency 110, tit. 110, ser. 110-01, tbl. 110-1A