Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM
Rule 50 IAC 26-20 - Property Tax File Format Requirements for 2011-Pay-2012 Data and Forward
Section 50 IAC 26-20-7 - Oil and gas assessments

50 Ind. Admin. Code 26-20-7

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Current through November 6, 2024
Section 50 IAC 26-20-7 - Oil and gas assessments

Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5

Affected: IC 6-1.1-31.5; IC 36-1-8.5

Sec. 7.

(a) HEADER RECORD (appears once per file):
(1) The HEADER RECORD must be placed as the first record in each oil and gas assessment file including the OILGAS and OILGASALL files.
(2) The format of the HEADER RECORD must be consistent with the following data format:

Column Start End Length Type Comments/Format
Filename 1 10 10 A Name of data file (e.g., OILGAS or OILGASALL).
County Number 11 12 2 A State designated county ID (e.g., 23). See code list 59.
County Description 13 32 20 A State designated county name (e.g., LAKE). See code list 59.
File Format ID 33 37 5 A Constant value of 2021A. This communicates the version of the structure used to create the data.
County Contact Name 38 77 40 A Full name of the individual at the county who can answer questions specific to this data extract (e.g., Robert Smith).
County Contact Phone 78 95 18 A Complete telephone number of individual at the county who can answer questions specific to this data extract -format required is ###-###-#### ##### (e.g., 219-5555555 44444).
File Create Date 96 105 10 D Date the file was created - format required is mm/dd/yyyy format (e.g., 10/01/2010).
File Create Time 106 109 4 A Time the file was created - format required is #### in military time (e.g., 1400).
Assessment Year 110 113 4 A The assessment year specific to the data submission -format required is yyyy (e.g., 2009).
Pay Year 114 117 4 A The tax payment year specific to the data submission -format required is yyyy (e.g., 2010).
Software Vendor Company 118 177 60 A Full name of the vendor company preparing the data extract.
Software Package Name and Version 178 237 60 A Complete name of the software package along with the version of the software used to build this data extract (e.g., ABC Assessor System Version 1.5).
Software Vendor Contact Name 238 287 50 A Full name of the individual at the vendor who can answer questions specific to this data extract (e.g., Robert Smith).
Software Vendor Phone Number 288 305 18 A Complete telephone number of the individual at the vendor's company who can answer questions specific to this data extract - format required is ###-###-#### ##### (e.g., 317-555-5555 44444).
Software Vendor Contact Email 306 353 48 A Email of the individual at the vendor's company who can answer questions specific to this data extract (e.g., Help@ABCVendor.com).
Transmission Description 354 453 100 A Description of transmission. Comment field, free text.

(b) OIL AND GAS WELL ASSESSMENTS FILE (0, 1, or many records per parcel) - Filename = OILGAS:
(1) The OILGAS file contains records for individual oil and gas assessed values. One (1) record is required for each single OIL or each single GAS lease in a Tax District. One (1) record may not encompass more than one (1) Tax District or more than one (1) Well Type. A record may cover many wells encompassed by a single lease or multiple leases.
(2) The OILGAS file must be submitted to the department by the county assessor on or before September 1 of the year of assessment and must be submitted with associated OILGASALL file.
(3) Primary Key for the OILGAS file:
(A) Oil and Gas Number. The Oil and Gas Number field must be unique within this file.
(4) Foreign Key to the PARCEL file:
(A) Location. Each Location value in the OILGAS table must match a valid Parcel Number in the PARCEL file.

Column Start End Length Type Comments/Format
Oil and Gas Number 1 25 25 A A unique number to identify the Oil and Gas filing. This number identifies the main filing, which is then allocated to the interest holders.
Well Type 26 28 3 A Field should include one of "OIL" or "GAS" description.
Lease? (Y/N) 29 29 1 A Is the oil/gas property a lease?
Owner or Operator or both? (Y/N/B) 30 30 1 A Is the report filed by the owner or operator or both? (Y/N/B)
Acreage 31 42 12 N Acreage of oil/gas record. Format 8.4 (e.g., 000200001000; Implied: 00020000.1000).
Average Daily Production (Bbls or MCM) 43 51 9 N Format 7.2 (e.g., 001050050; Implied: 0010500.50).
Total Assessed Value 52 63 12 N Sum of total royalty interest assessment subject to allocation and total working interest subject to allocation.
Secondary/Stimulated 64 64 1 A Is the oil/gas well secondary/stimulated or not secondary/stimulated? (Y/N)
Location 65 89 25 A The primary real property Parcel Number where this lease is located if available.
State-Assigned District Number 90 92 3 N The state-assigned tax district number as designated on the county budget order.
Appurtenance Value 93 104 12 N Value of accessories associated with the oil/gas well.

(c) OIL AND GAS WELL ASSESSMENTS FILE (0, 1, or many records per oil and gas number) - Filename = OILGASALL:
(1) The OILGASALL file contains records for individual oil and gas assessed values. One (1) or many OILGASALL records may exist for each OILGAS record. There may be up to sixty-four (64) records for Working Interest and sixty-four (64) records for Royalty Interest for each OILGAS lease record.
(2) The OILGASALL file must be submitted to the department by the county assessor on or before September 1 of the year of assessment and must be submitted with associated OILGAS file.
(3) Primary Key for the OILGASALL file: The combination of the following fields must be unique within the OILGASALL file:
(A) Oil and Gas Number. Each Oil and Gas Number value in the OILGASALL table must match a valid Oil and Gas Number in the OILGAS file.
(B) Property Number. The Property Number must be unique to an Oil and Gas Number within this file. No duplicate Property Numbers are allowed for a given Oil and Gas Number.
(4) Foreign Key to the OILGAS file:
(A) Oil and Gas Number. Each Oil and Gas Number value in the OILGASALL table must match a valid Oil and Gas Number in the OILGAS file.
(5) Foreign Key to the TAXDATA file:
(A) Property Number. Each Property Number value in the OILGASALL table must match a valid Parcel Number or Property Number in the TAXDATA file.

Column Start End Length Type Comments/Format
Oil and Gas Number 1 25 25 A A unique number to identify the Oil and Gas filing. This number identifies the main filing, which is then allocated to the interest holders.
Property Number 26 50 25 A Personal properties, including oil and gas, must be unique within the county, and must adhere to format as defined in 50 IAC 26-8-2. The Property Number identifies a unique record for a certain individual interest owner within this file and must match a Property Number in the TAXDATA data file.
Interest Type (W/R) 51 51 1 A Working Interest (W) or Royalty Interest (R).
Oil and Gas Allocation Interest Factor 52 60 9 N Proportion of total interest in the lease. The total of each Interest Type must add to a factor of 1.00. Format 1.8 (e.g., 000015625; Implied 000.015625).
Calculated Assessment 61 72 12 N Field should contain the calculated assessment of the interest for this owner.
Owner Name 73 152 80 A Name of owner.
Owner Street Address 153 212 60 A Street address or P.O. box of owner.
Owner City 213 242 30 A City of owner.
Owner State or Province or Territory 243 272 30 A State/province/territory of owner.
Owner ZIP Code 273 282 10 A U.S. ZIP code or country code of address, for owner. Primary format xxxxx-xxxx for U.S.
Owner Country 283 285 3 A Country of owner. See code list 62.
Anonymity from public records request? (Y/N) 286 286 1 A Is there an individual associated with the record who is requesting anonymity from public records pursuant to IC 36-1-8.5 ?
State-Assigned District Number 287 289 3 N The state-assigned tax district number as designated on the county budget order.
Status Code 290 290 1 A "C" = Changed. "N" = New. "R" = Retired.
Lease 291 340 50 A
Legal Description 341 390 50 A
Section 391 393 3 A
Township 394 396 3 A
Range 397 399 3 A
Late Filing? 400 400 1 A Is filing up to 30 days late? (Y/N).
Late Calc? 401 401 1 A Is filing beyond 30 days late? (Y/N).

(d) TRAILER RECORD (appears once per file):
(1) The TRAILER RECORD must be placed as the last record in each oil and gas assessment file including the OILGAS and OILGASALL files.
(2) The format of the TRAILER RECORD must be consistent with the following data format:

Column Start End Length Type Comments/Format
Record ID 1 10 10 A Constant value of TRAILER.
Total Record Count 11 30 20 N Total number of records in the file excluding header and trailer records.

50 IAC 26-20-7

Department of Local Government Finance; 50 IAC 26-20-7; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA; filed Jan 30, 2013, 12:36 p.m.: 20130227-IR-050120548FRA
Filed 5/9/2018, 10:00 a.m.: 20180606-IR-050180006FRA
Filed 11/2/2020, 8:59 a.m.: 20201202-IR-050190635FRA
Filed 1/7/2022, 9:38 a.m.: 20220202-IR-050210343FRA