The New Martinsville Rotary Club met on Wednesday, November 26, at Quinet’s Court Restaurant for lunch and an informative meeting with Assessor Scott Lemley.

Following lunch and a little social time the club got down to business with President Chuck Clegg introducing Lemley as the guest speaker.

Lemely brought the members up to date on current happenings at the state and local levels with tax revenue and the oil and gas industry. According to Assessor Lemley income for Wetzel County is up, with about 65% of the revenue coming from oil and gas taxes and the rest coming from Real and Personal property taxes. The county also saw a hefty increase in coal severance tax income from previous years, due to mining operations in Marion and Harrison counties that spill over into Wetzel.

“I work closely with officials at the state level to make sure everyone is taxed fairly, “ said Lemely. “The tax rates for property owners are set by the state and the only way to get rates lower is by lowering local levies.”

“The idea of eliminating personal property taxes could have an adverse effect on county and state income. I will say I am opposed to the state inventory tax, as I feel it’s unfair to business owners.”

He stated he believes the oil and gas industry will be around for many years providing tax dollars for the county and he hopes it will benefit the citizens through improvements to the county infrastructure, including roads, water and sewage. He noted some areas of the county still need internet service and broadband and he’s hopeful that will happen.

Lemley spoke about his recent lawsuit appeal as Assessor against Mark West LLC, over the assessed value of pipelines. He appealed the October 1, 2024 final decision of the Office of Tax Appeals reducing the assessed value of three 20″ natural gas pipelines.

“The intermediate court of appeals upheld the OTA decision which reduced by 35 percent the assessed value of the property, and I am appealing to the Supreme Court,” added Lemely. “The decision caused a significant loss in taxes to Wetzel County and other counties.”

He also spoke about his education and training as an Assessor and how it benefits the county.

He explained the tax process in detail, including real and personal property taxes. He explained the assessed value compared to the property owners value.

He also spoke about recent WV battles in the house and senate over how oil and gas is taxed.

Oil and gas production has been a significant contributor to Wetzel County’s economy.

The recent boost in revenue supports local schools and community programs. Other counties in West Virginia have also benefited from increased oil and gas production, including Marshall County, Tyler and Doddridge County.

He said that mineral rights of owners provide a significant source of income through royalty payments. The value of these royalties depends on production levels and oil and gas prices.

While oil and gas production brings economic benefits, it also poses environmental and infrastructure challenges. The industry’s impact on local communities and the environment is a topic of ongoing debate. As the energy landscape evolves, Wetzel County and West Virginia will need to balance economic development with environmental concerns and community needs.

Lemley said by understanding the complexities of oil and gas taxes and royalties in Wetzel County, mineral rights owners and local governments will continue to reap benefits, and he wants to make sure the county and its residents receive their fair share without bearing the burden for the industry.