§ 596 — Taxable status; judicial review

New York § 596

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 5: Oil and Gas Economic Units
• Art. 5: Assessment Procedure

Text

§ 596. Taxable status; judicial review. 1. (a) Notwithstanding the\nprovisions of subdivision one of section three hundred two of this\nchapter, the value of oil and gas economic units to be assessed pursuant\nto this title shall be determined according to condition, measured by\nthe amount of production, as of the production year specified in section\nfive hundred ninety of this title.\n (b) A final determination of the commissioner relating to unit of\nproduction values may only be reviewed in a proceeding commenced against\nthe commissioner in the manner provided by article seventy-eight of the\ncivil practice law and rules upon application of an affected assessor or\nproducer. Notwithstanding any provision of law to the contrary, such a\nproceeding shall be defended by counsel to the commissioner.\n 2. Prior to production, a lease or other conveyance of oil and gas\nrights in land which is otherwise entitled to an exemption from\ntaxation, in whole or in part, shall not be considered dispositive by\nthe assessor in determining whether that land is used exclusively for an\nexempt purpose.\n 3. The production of oil or gas by the owner of the land for personal\nnon-commercial purposes shall not be considered dispositive by the\nassessor in determining whether such land is used exclusively for an\nexempt purpose.\n