590 – Definitions.
§ 590. Definitions. 1. “Economic profile” means a net cash flow analysis of a financial summary of an average or typical oil or gas economic unit, based upon average or typical income and expense items pertaining to one or more oil or gas economic units of one or more producers. 2. “Economic unit” means all […]
592 – Determination of Unit of Production Values.
§ 592. Determination of unit of production values. 1. (a) The commissioner shall annually develop one or more economic profiles for gas and one or more economic profiles for oil for use in the determination of unit of production values. The establishment of more than one economic profile for either gas or oil shall be […]
593 – Oil and Gas Charges.
* § 593. Oil and gas charges. 1. Each year the state office shall charge producers for the establishment of unit of production values. The amount of such charge to each producer shall be determined according to the following schedules, provided, however, that in no case shall a charge be made against any tax exempt […]
594 – Assessment of Oil and Gas Economic Units.
§ 594. Assessment of oil and gas economic units. 1. Oil and gas economic units shall be assessed only in the manner provided in this title. Notwithstanding the provisions of subdivision two of section five hundred two of this article, oil and gas economic units shall be assessed in the name of the producer and […]
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 […]
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 […]
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 […]
583 – Definitions.
§ 583. Definitions. As used in this title: 1. “City” means the city of New York. 2. “Tax”, “taxes” and “taxation” mean a charge imposed on real property by or on behalf of a county, city, town, village, or school district for municipal or school district purposes, and any special ad valorem levy or special […]
584 – Taxation of Watershed Conservation Easements and Watershed Agricultural Easements.
§ 584. Taxation of watershed conservation easements and watershed agricultural easements. Any watershed conservation easement shall be subject to taxation for all purposes except as hereafter provided. A watershed agricultural easement shall be subject to taxation as provided in section five hundred eighty-five of this title. The procedures set forth in this title shall govern […]
585 – Taxation or Exemption of Watershed Agricultural Easements.
§ 585. Taxation or exemption of watershed agricultural easements. 1. Any watershed agricultural easement acquired before January first, two thousand eleven shall be exempt from taxation on any assessment roll on which the land subject to the easement qualifies for and receives an agricultural assessment pursuant to article twenty-five-AA of the agriculture and markets law. […]