Okla. Admin. Code § 710:10-10-1

Current through Vol. 42, No. 4, November 1, 2024

Section 710:10-10-1 - Purpose

(a) Pursuant to 68 O.S. § 2820(C), each county assessor shall develop a detailed visual inspection plan and conduct a continuing comprehensive program within their respective counties, and shall leave in place an on-going system which will effectively maintain property valuations in future years.

(b) Each county assessor shall submit a visual inspection plan, which conforms to the requirements described in 68 O.S. § 2820(C) and the provisions of this Subchapter, to the Ad Valorem Division of the Oklahoma Tax Commission by the first working day in October preceding the January 1 beginning of a new four-year cycle. The county shall keep a copy of the approved visual inspection plan and any amendment(s) on file for the current four year-cycle and shall retain the plan for five years after the last year of this cycle.

(c) Following Tax Commission approval of the county visual inspection plan, the county assessor shall timely submit a copy of the approved visual inspection plan to each school superintendent within the county.

Okla. Admin. Code § 710:10-10-1

Added at 14 Ok Reg 2670, eff 6-26-97

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017