(b) A final determination of the commissioner relating to unit of
production values may only be reviewed in a proceeding commenced against
the commissioner in the manner provided by article seventy-eight of the
civil practice law and rules upon application of an affected assessor or
producer. Notwithstanding any provision of law to the contrary, such a
proceeding shall be defended by counsel to the commissioner.
2. Prior to production, a lease or other conveyance of oil and gas
rights in land which is otherwise entitled to an exemption from
taxation, in whole or in part, shall not be considered dispositive by
the assessor in determining whether that land is used exclusively for an
exempt purpose.
3. The production of oil or gas by the owner of the land for personal
non-commercial purposes shall not be considered dispositive by the
assessor in determining whether such land is used exclusively for an
exempt purpose.