New York Consolidated Laws, Real Property Tax Law - RPT § 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 organization.

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.