Section 596. Taxable status; judicial review

1. (a) Notwithstanding the
  provisions of subdivision one of  section  three  hundred  two  of  this
  chapter, the value of oil and gas economic units to be assessed pursuant
  to  this  title  shall be determined according to condition, measured by
  the amount of production, as of the production year specified in section
  five hundred ninety of this title.
    (b) A final determination of the  state  board  relating  to  unit  of
  production values may only be reviewed in a proceeding commenced against
  the  state  board 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 state board.
    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.