"Taken together, the failure to tax minerals adequately, the underassessment of surface lands, and the revenue loss from concentrated federal holdings has a marked impact on local governments in Appalachia. The effect, essentially, is to produce a situation in which a) the small owners carry a disproportionate share of the tax burden; b) counties depend upon federal and state funds to provide revenues, while the large, corporate and absentee owners of the regions's resources go relatively tax-free; and c) citizens face a poverty of needed services despite the presence in their counties of taxable property wealth, especially in the form of coal and other natural resources."