New York Laws
Title 5 - Oil and Gas Economic Units
595 - Reporting to Assessors.

(b) The county director of real property tax services shall promptly
provide to each assessor, production data relating to oil and gas
economic units within that assessor's assessing unit.
6. Each gas producer shall notify the appropriate assessor in writing
of the conversion or alteration of any producing well within an economic
unit to a storage well or of the plugging and abandonment of a well.