1. (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. (2) The following additional sources are recommended for use whenever possible:

   1. (a) Permit applications filed with the Tennessee Department of Environment and Conservation;
   2. (b) Permit applications filed with the federal Office of Surface Mining;
   3. (c) Severance tax returns filed with the Tennessee Department of Revenue;
   4. (d) Business license records maintained by county clerks;
   5. (e) On-site inspections; and
   6. (f) Discussions with owners and producers.

Authority: T.C.A. §§ 67-1-305, 67-5-502(d) and 67-5-804. Administrative History: Original rule filed April 25, 2017; effective July 24, 2017.