N.Y. Real Prop. Tax Law § 593

Current through 2024 NY Law Chapter 456
Section 593 - [Repealed Effective 3/31/2027] Oil and gas charges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 organization. Schedule A Natural Gas Producers Thousand Cubic Feet of Gas Fee 1,000,000 or more $3,000 500,000 - 999,999 2,000 250,000 - 499,999 1,000 100,000 - 249,999 650 50,000 - 99,999 175 10,000 - 49,999 60 1,000 - 9,999 25 Schedule B Oil Producers Barrels of Oil Produced Fee 20,000 or more $600 10,000 - 19,999 300 1,000 - 9,999 150 1 - 999 25
2. The production used to determine such charge shall be the latest production reported by the producer to the department of environmental conservation immediately preceding the date on which the department is required to furnish the governor with estimates and information pursuant to section one of article seven of the constitution. The charge shall constitute a lien upon all real property used in production during the production year and may be enforced by appropriate administrative and judicial proceedings commenced by counsel to the state office.

N.Y. Real Prop. Tax. Law § 593

Amended by New York Laws 2023, ch. 59,Sec. L-1, eff. 5/3/2023.
Amended by New York Laws 2020, ch. 59,Sec. C-1, eff. 4/3/2020.
Amended by New York Laws 2017, ch. 59,Sec. I-1, eff. 4/10/2017.