WEST VIRGINIA LEGISLATURE REGULAR SESSION IntroducedCommittee FISCALSubstitute for Senate Bill 532 NOTEBYS ByENATORSC SenatorsLEMENTS, Clements,ARCIA, Garcia,LIVERI,ANDR Oliverio,OSE and[Reported RoseMarch [Introduced7, February2025, 19,from 2025;the Committee on Finance] CS for SB 532 A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-13mm-8a, relating to clarifying the county to which ad valorem taxes should be paid when the seat of a well is in a different county than the location of the property from which the well draws;

referredand todefining theterms. Committee on Finance] Intr SB 532 2025R2691 A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-13MM-8A, relating to clarifying the county to which ad valorem taxes should be paid when the seat of a well is in a different county than the location of the property from which the well draws.

(a) In the event that a well seat is located in a different county than the property from which the well draws, the ad valorem taxes shall be paid to the county in which the property being drawn from is located and not to the property in which the well seat is located.

NOTE:(b) For the purpose of this section, a well seat is defined as the designated point within a drilled wellbore where the casing is cemented in place.

TheIt purposecreates of this bill is to clarify the county to which ad valorem taxes should be paid when the seat of a wellsecure isseal inbetween a different county than the locationwellbore ofand the propertysurrounding fromrock whichformation. the well draws.

Strike-throughsA indicatewell languageseat thatis woulddesigned beto strickenprovide from a headingstable orsurface where the presentcasing lawis andcemented underscoringto indicatesprevent newleaks languageand thatmaintain wouldpressure beintegrity added.within the wellbore.