Oil and gas operators are required by Ohio law to report production of oil, natural gas, and brine to the Division of Oil and Gas Resources Management. Horizontal well production must be provided quarterly while vertical well production is required annually.
Under this reporting system, the producers report directly to ODNR, who then reports the total valuation to the County Auditor. The Auditor does not receive any information regarding the individual lease holders. The producers are responsible for recouping the portion of the tax on the total production from the individual lease holder. Each lease is different. Please contact your producer, ODNR, and/or your legal counsel with questions.
Memorandum on the Taxation of Oil and Gas for Tax Year 2022
ODNR Division of Oil & Gas Resources
ODNR Oil & Gas Well Production
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