Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM
Rule 20 - Property Tax File Format Requirements for 2011-Pay-2012 Data and Forward
Section 20-7 - Oil and gas assessments
Universal Citation: 50 IN Admin Code 20-7
Current through September 18, 2024
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. |
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