ADMINISTRATIVE NOTICE 96-25



	SUBJECT:	Property Tax - Extension of Public Comment Period for Preliminary Per Acre Values for Reserve Coal Properties for Ad Valorem Tax Purposes for Tax Year 1997.


	This notice will serve to inform the public that the comment period for preliminary per acre reserve coal property variables for the 1997 Tax Year has been extended until September 21, 1996.


	DISCUSSION

	On August 16, 1996, the Department of Tax and Revenue filed preliminary per acre values for reserve coal property for use in the Tax Year 1997.  The filing indicated that public comments would be accepted until September 7, 1996, and that final variables would be filed on or before October 1, 1996.

	In the interest of allowing ample time for public response and comment, the Department is extending the public comment period until September 21, 1996 and will file final variables on or before October 15, 1996.

	For additional information regarding the extension of time for filing of public comments concerning the Tax Year 1997 preliminary per acre reserve coal values, contact the Department of Tax and Revenue at (304) 558-3940.




Issued:     August 28, 1996   				James H. Paige III
							Secretary/Tax Commissioner


For additional information, please write or call:

Department of Tax and Revenue				Operator on Duty 8:30 am - 4:00 pm
Property Tax Division					Monday through Friday
P. O. Box 2389						Phone:	(304) 558-3940
Charleston, WV  25328-2389				FAX:	(304) 558-1843