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The Western Dakota Energy Association provides leadership on state, federal and local energy issues to ensure an effective exchange of ideas. North Dakota’s oil and coal taxes are 'in lieu of' of property taxes and the taxes are shared with the state as well as the local political subdivisions of counties, cities and school districts. The oil counties consist of 17 oil and gas producing counties in western North Dakota. The coal counties are located in central North Dakota where coal is converted to electricity in Oliver, Mercer and McLean counties. Communication with membership, education of legislators and fair representation on a federal and state level are goals for both of the Associations.