N.Y. Real Property Tax Law § 596: Taxable status; judicial review

§ 596. Taxable status; judicial review. 1. (a) Notwithstanding the

provisions of subdivision one of section three hundred two of this

chapter, the value of oil and gas economic units to be assessed pursuant

to this title shall be determined according to condition, measured by

the amount of production, as of the production year specified in section

five hundred ninety of this title.

(b) A final determination of the commissioner relating to unit of

production values may only be reviewed in a proceeding commenced against

the commissioner in the manner provided by article seventy-eight of the

civil practice law and rules upon application of an affected assessor or

producer. Notwithstanding any provision of law to the contrary, such a

proceeding shall be defended by counsel to the commissioner.

2. Prior to production, a lease or other conveyance of oil and gas

rights in land which is otherwise entitled to an exemption from

taxation, in whole or in part, shall not be considered dispositive by

the assessor in determining whether that land is used exclusively for an

exempt purpose.

3. The production of oil or gas by the owner of the land for personal

non-commercial purposes shall not be considered dispositive by the

assessor in determining whether such land is used exclusively for an

exempt purpose.