I inherited gas drilling rights in WV in 1999. I sold them last year. They were not conveyed in a will. I need the 1999 step up value for reporting capital gains to the IRS.
Were they producing in 1999? If they were you might need a professional valuation. If they weren’t, I’d put the value at zero or very near there based on the level of activity at that time.
The Directories tab above has an appraiser in your part of the country. Vass group does West Virginia.