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<br />10. While both parties seem to agree that only the reserves <br />within the life of mine boundary should be reported to the Assessor <br />on the declaration schedule, the Board can find no conclusive <br />evidence that the tonnage reported in April of 1994 is incorrect. <br />There was only a vague, unsupported statement by Mr. Baer that a <br />staff geologist estimated these reserves to be approximately 70 <br />million tone. <br />11. Mr. Stinett testified that hie appraisal estimated the <br />recoverable reserves in contiguous blocks to be between 88 and 89 <br />million tons at the end of 1992. Deducting the 3.3 million tone of <br />production reported for 1993 yields a figure very close to the <br />reserves reported on the 1994 declaration. The 160 million tone of <br />total coal resources minus the 3.3 million tons of 1993 production <br />is 156.7 million tons, which is very close to the 156 million tons <br />of resource coal reported to the Securities Exchange Commission, <br />and leaves little room to account for over 10 million tons of <br />reserves from a non-contiguous seam. <br />12. Mr. Stinett stated that he did not know if his figures <br />included reserves in areas outside the life of mine permit. <br />However, Respondent submitted a document headed "Mining Plan <br />Information" which was sent with a cover letter from Richard Mills <br />to Ranvir Singh, Chief of the Federal Lands Branch of the Office of <br />Surface Mining. <br />13. This document was submitted as part of the permit <br />revision to expand the life of mine boundary to include the Eastern <br />District. Dated January 3, 1994, it identifies the Foidel Creek <br />Mine, the Wedge seam, and the existing permitted area as 14,611.7 <br />acres, the same acreage declared to be within the boundary by Mr. <br />Gorum. It reports the total tons of reserves within the permitted <br />area as 107.6 million tons. It also lists the years remaining for <br />the subject mine as 35.9 years. <br />14. The Board finds this to be the clearest evidence of the <br />recoverable reserves within the permitted boundary on the <br />assessment date of January 1, 1994. <br />ORDER: <br />The petition is denied. <br />APPEAL• <br />Petitioner may petition the Court of Appeals for judicial <br />review within 45 days from the date of this decision. <br />UA/A27512 <br />9 <br />