Discovery

(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) The following additional sources are recommended for use whenever possible: (a) Permit applications filed with the Tennessee Department of Environment and Conservation; (b) Permit applications filed with the federal Office of Surface Mining; (c) Severance tax returns filed with the Tennessee Department of Revenue; (d) Business license records maintained by county clerks; (e) On-site inspections; and (f) Discussions with owners and producers.