Generally, tax notices are sent out for the wells which were already on the tax rolls. So for 2023 notices, that would be wells which were producing at the end of 2021 and so were on the 2022 tax roll. The wells which began producing in 2022 may not be picked up on the first round for 2023. However, at some point they will be “found” and notices will be sent out. I have had wells which were missed for a couple years and then back taxes were assessed for those years.