Agricultural Land Conservation Adjustment | Midpage

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Oklahoma Administrative Code

Subchapter 12

Agricultural Land Conservation Adjustment

Oklahoma Tax Commission

710:10-12-1Purpose 710:10-12-2Requirements for approval as agricultural land conservation adjustment 710:10-12-3Strict compliance 710:10-12-4Qualifying conservation land exempt; forms 710:10-12-5Beginning date of adjustment; failure to claim 710:10-12-6County assessor to determine eligibility; examination and valuation of the application; notice upon rejection 710:10-12-7Method of valuation 710:10-12-8County Board of Equalization to review 710:10-12-9Hearings before County Board of Equalization 710:10-12-10Appeal from Board of Equalization to district court 710:10-12-11Review; protest; appeal 710:10-12-12County recording procedure for real property assessment and tax rolls 710:10-12-13Actual Fair Cash Value 710:10-12-14Designation on assessment roll; real property 710:10-12-15Adjustments forwarded to tax rolls 710:10-12-16Tax charge to County Treasurer 710:10-12-17Owner not billed for tax 710:10-12-18No late payment charges 710:10-12-19Assessor's report to Excise Board; abstract of assessment 710:10-12-20County claim for reimbursement; funding shortfall 710:10-12-21Rulings of State Auditor and Inspector