Making ad valorem taxes on property payable only to county in which property is located

SB 532 clarifies that ad valorem taxes on property must be paid to the county where the property itself is located, not the county where a well's physical location (well seat) is situated. This directly affects property owners and local governments in counties where wells are drilled in one county but draw from property in another. The bill mandates that tax payments follow the property's location, resolving potential confusion about jurisdiction. It does not change tax rates or create new obligations, only specifies the correct county for tax remittance. This is a procedural clarification under West Virginia's property tax rules.