N.Y. Real Property Tax Law § 597: Confidentiality

§ 597. Confidentiality. Information submitted by producers to the

commissioner and to assessors pursuant to this title shall not be

subject to the provisions of article six of the public officers law (the

freedom of information law), and no person shall make known any such

information submitted, except in an administrative or judicial

proceeding to review a unit of production value or the assessment of an

oil or gas economic unit, after providing twenty days written notice to

the producer who submitted the information affording such producer with

an opportunity to submit written grounds for any objection to such

disclosure.