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 December 12, 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
Readopted filed 10/4/2024, 4:04 p.m.: 20241030-IR-050230833RFA