The following time schedule applies to the equalization study of real property described in this Subchapter:
- (1) Complete all data collection by the third Monday in July.
- (2) Provide to County Assessors for examination a listing of sample data study results by the fourth Monday in August.
- (3) Examination by County Assessors for corrections and deletions and return to the Oklahoma Tax Commission by the third Monday in September.
- (4) Final listing of sample data study results to be provided to County Assessor by the second Monday in October.
- (5) Filing of informal protest to the findings of the equalization study shall be filed by the first Monday in November.
- (6) Review and disposition of any informal protest shall be made by the second Monday in November.
- (7) Equalization study final findings and recommendations shall be filed by the second Monday in November.
- (8) Presentation of findings and recommendations made to the Oklahoma Tax Commission by the fourth Tuesday in November.
- (9) Presentation to the State Board of Equalization on December 1st or the first working day thereafter.
Amended at 11 Ok Reg 3469, eff 6-26-94
Amended at 15 Ok Reg 3451, eff 7-11-98
Amended at 36 Ok Reg 1201, eff 8-11-19