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. (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. (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., 219-555-5555 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. (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. (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. (3) Primary Key for the OILGAS file:

   1. (A) Oil and Gas Number. The Oil and Gas Number field must be unique within this file.

4. (4) Foreign Key to the PARCEL file:

   1. (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. (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. (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. (3) Primary Key for the OILGASALL file: The combination of the following fields must be unique within the OILGASALL file:

   1. (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.
   2. (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. (4) Foreign Key to the OILGAS file:

   1. (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. (5) Foreign Key to the TAXDATA file:

   1. (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. (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. (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.

(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 May 9, 2018, 10:00 a.m.: 20180606- IR-050180006FRA; filed Nov 2, 2020, 8:59 a.m.: 20201202-IR-050190635FRA; filed Jan 7, 2022, 9:38 a.m.: 20220202- IR-050210343FRA; readopted filed Oct 4, 2024, 4:04 p.m.: 20241030-IR-050230833RFA)