Testimony from Doug Hill of the County Commissioners Association of Pennsylvania:

"For a comparable reason, we are seeking restoration of assessability of oil and gas for property tax purposes. It is a matter of fundamental fairness and equity. These mineral interests were assessable going back at least to the early 1900s, and the assessability was lost only in 2002 when the courts ruled that we lacked sufficient statutory authority. Restoration of assessability would restore equity among comparable interests – coal, limestone, gravel, and other minerals are currently assessable as real property. Moreover, it is fair and equitable to all of the remaining property tax payers – property tax is paid by all segments of the community, and to the extent any class of property is exempt, their share must be borne by the remainder of taxpayers. Restoration of assessability would mean real property tax relief in communities and counties hosting oil and gas operations."