N.Y. Real Property Tax Law § 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.