(g) On or before January 1, 2003, and every year thereafter, the council shall submit to the Legislature and the Governor a report on the adequacy of the special reclamation tax and the fiscal condition of the special reclamation fund. The report shall, at a minimum, contain:
- (1) A recommendation as to whether or not any adjustments to the special reclamation tax should be made considering the cost, timeliness and adequacy of bond forfeiture reclamation, including water treatment;
- (2) A discussion of the council's required study issues as set forth in subsection (f) of this section; and
- (3) The availability of federal abandoned mine lands funds for West Virginia reclamation projects.