HB2688 HFA J NELSON 2-28 #1

            Delegate J. Nelson moves to amend the bill on page thirty-eight, line three hundred forty-six, following the word “commission”, by changing the period to a semicolon and inserting the words “Provided, however, That any royalty owner who has not consented to the pooling or unitization shall be permitted to deduct the dollar amount difference between the property tax that has been paid for each year of ownership based on the property valuation with the mineral rights and the new property tax amount based on the property valuation without the mineral rights from his or her federal adjusted gross income for West Virginia state tax purposes.”