Manufacturing Facilities | Midpage

Collections
Oklahoma Administrative Code

Subchapter 7

Manufacturing Facilities

Oklahoma Tax Commission

710:10-7-1Purpose 710:10-7-2.2Exemption requirements for qualified manufacturing and research and development facilities established, expanded or acquired 710:10-7-2.3Delayed application of five year exemption period 710:10-7-3Strict compliance 710:10-7-4Qualifying manufacturing concerns exempt; forms 710:10-7-5Date of qualification; application for exemption 710:10-7-6Beginning date of exemption; failure to claim 710:10-7-7Continuance of operation of all facilities 710:10-7-8Property used in a manufacturing facility 710:10-7-9Inventories not exempt 710:10-7-10Examination and inspection of property and records 710:10-7-11County assessor to make initial determination of status; examination and valuation of the facility; notice upon rejection 710:10-7-12County Board of Equalization to review 710:10-7-13Hearings before County Board of Equalization 710:10-7-14Appeal from Board of Equalization to district court 710:10-7-15Review; protest; appeal 710:10-7-16County recording procedure for assessment and tax rolls; reimbursement payments 710:10-7-17Actual fair cash value 710:10-7-18Designation on assessment roll; real property 710:10-7-19Designation on assessment roll; personal property 710:10-7-20Exemptions forwarded to tax rolls 710:10-7-21Tax charge to County Treasurer 710:10-7-22Owner not billed for tax 710:10-7-23No late payment charges 710:10-7-24The county assessor's report to the County Excise Board; abstract of assessment 710:10-7-25County claim for reimbursement; funding shortfall 710:10-7-26Rulings of State Auditor and Inspector