§ 595 — Reporting to assessors

§ 595. Reporting to assessors. 1. No less than sixty days before the\ntaxable status date, the assessor shall cause to be sent, by registered\nor certified mail, a notice to each known producer, setting forth the\nprovisions of this subdivision and stating that producers are required\nto report annual production pursuant to this title and that a true and\naccurate copy of the production report for the production year required\nto be filed with the department of environmental conservation must be\nprovided to the assessor forty-five days before the tentative roll date.\nSuch notice shall also contain the tentative roll date on or before\nwhich the production data is due, and the name and complete address of\nthe responsible office, person or agency to whom such production report\ndata shall be provided. If such notice is provided but the producer does\nnot so comply, this title shall not be applicable to the property of\nthat producer.\n 2. Each oil and/or gas producer shall report to each appropriate\nassessor the total amount of oil and gas produced in the production year\nfrom each oil and gas well and the physical structures and buildings\nwithin the economic unit or units that the producer considers to be part\nof the economic unit or units for assessment under this title. Physical\nstructures and buildings designated by the producer and accepted by the\nassessor to be a part of the economic unit shall be assessed as part of\nthe economic unit pursuant to this title and not separately under other\nprovisions of this chapter.\n 3. If requested by the assessor, each producer shall submit to the\nassessor, maps or other information reasonably indicating the location\nof gas and oil wells, pipeline and other equipment and fixtures. In lieu\nof submitting the foregoing information a producer may refer and direct\nthe assessor to any local government authority, including a town or\nvillage municipality, where such or similar information has already been\nfiled or supplied to such authorities.\n 4. The local government official who receives notice from the\nproducer, pursuant to subdivision thirteen of section 23-0305 of the\nenvironmental conservation law, of the issuance of drilling permits and\nlocation of the drilling site, shall promptly provide a copy of each\nsuch notice received to the assessor.\n 5. (a) Notwithstanding the provisions of paragraph f of subdivision\neight of section 23-0305 of the environmental conservation law, the\ncommissioner of the department of environmental conservation shall, on\nor before April first of each year or as soon thereafter as possible,\nprovide to each county director of real property tax services a copy of\neach production report received by the department relating to production\nin that county in the applicable production year, or a compilation of\nsuch information in a form usable for purposes of this title. The\ncommissioner shall also provide to each county director of real property\ntax services, on or before April first of each year or as soon as\npossible thereafter a list identifying and containing all oil and gas\ndrilling well permits, if any, issued by the department during the\nimmediate preceding calendar year for each affected county. Information\nprovided by the commissioner pursuant to this subdivision shall not be\nsubject to the provisions of article six of the public officers law (the\nfreedom of information law), and no person shall disclose or otherwise\nmake known any such information submitted by the department, except in\nan administrative or judicial proceeding to review a unit of production\nvalue or the assessment of an oil or gas economic unit only after\nproviding twenty days written notice to the producer whose information\nis the subject of the proposed disclosure affording such producer with\nopportunity to submit written grounds for any objections to such\ndisclosure.\n (b) The county director of real property tax services shall promptly\nprovide to each assessor, production data relating to oil and gas\neconomic units within that assessor's assessing unit.\n 6. Each gas producer shall notify the appropriate assessor in writing\nof the conversion or alteration of any producing well within an economic\nunit to a storage well or of the plugging and abandonment of a well.\n