2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 5 - Oil and Gas Economic Units › 595 - Reporting to Assessors.

§  595.  Reporting to assessors. 1. No less than sixty days before the
taxable status date, the assessor shall cause to be sent, by  registered
or  certified  mail,  a notice to each known producer, setting forth the
provisions of this subdivision and stating that producers  are  required
to  report  annual production pursuant to this title and that a true and
accurate copy of the production report for the production year  required
to  be  filed  with the department of environmental conservation must be
provided to the assessor forty-five days before the tentative roll date.
Such notice shall also contain the tentative  roll  date  on  or  before
which  the  production data is due, and the name and complete address of
the responsible office, person or agency to whom such production  report
data shall be provided. If such notice is provided but the producer does
not  so  comply,  this  title shall not be applicable to the property of
that producer.
2. Each oil and/or gas  producer  shall  report  to  each  appropriate
assessor the total amount of oil and gas produced in the production year
from  each  oil  and  gas well and the physical structures and buildings
within the economic unit or units that the producer considers to be part
of the economic unit or units for assessment under this title.  Physical
structures  and buildings designated by the producer and accepted by the
assessor to be a part of the economic unit shall be assessed as part  of
the  economic unit pursuant to this title and not separately under other
provisions of this chapter.
3. If requested by the assessor, each producer  shall  submit  to  the
assessor,  maps  or other information reasonably indicating the location
of gas and oil wells, pipeline and other equipment and fixtures. In lieu
of submitting the foregoing information a producer may refer and  direct
the  assessor  to  any  local  government authority, including a town or
village municipality, where such or similar information has already been
filed or supplied to such authorities.
4.  The  local  government  official  who  receives  notice  from  the
producer,  pursuant  to  subdivision  thirteen of section 23-0305 of the
environmental conservation law, of the issuance of drilling permits  and
location  of  the  drilling  site, shall promptly provide a copy of each
such notice received to the assessor.
5. (a) Notwithstanding the provisions of paragraph  f  of  subdivision
eight  of  section  23-0305  of  the environmental conservation law, the
commissioner of the department of environmental conservation  shall,  on
or  before  April  first of each year or as soon thereafter as possible,
provide to each county director of real property tax services a copy  of
each production report received by the department relating to production
in  that  county  in the applicable production year, or a compilation of
such information in a form  usable  for  purposes  of  this  title.  The
commissioner shall also provide to each county director of real property
tax  services,  on  or  before  April  first  of each year or as soon as
possible thereafter a list identifying and containing all  oil  and  gas
drilling  well  permits,  if  any,  issued  by the department during the
immediate preceding calendar year for each affected county.  Information
provided  by  the commissioner pursuant to this subdivision shall not be
subject to the provisions of article six of the public officers law (the
freedom of information law), and no person shall disclose  or  otherwise
make  known  any such information submitted by the department, except in
an administrative or judicial proceeding to review a unit of  production
value  or  the  assessment  of  an  oil  or gas economic unit only after
providing twenty days written notice to the producer  whose  information
is  the  subject of the proposed disclosure affording such producer with
opportunity to  submit  written  grounds  for  any  objections  to  such
disclosure.
(b)  The  county director of real property tax services shall promptly
provide to each assessor,  production  data  relating  to  oil  and  gas
economic units within that assessor's assessing unit.
6.  Each gas producer shall notify the appropriate assessor in writing
of the conversion or alteration of any producing well within an economic
unit to a storage well or of the plugging and abandonment of a well.