Okla. Admin. Code § 710:10-12-13
Current through Vol. 42, No. 7, December 16, 2024
The use value used for the conservation land adjustment for ad valorem tax purposes will be the amount determined by the county assessor with the assistance of the Oklahoma Tax Commission, if required. [See:710:10-12-7 ]. In calculating the use value of Buffer Strips as defined in 68 O.S. § 2817.2, exclusive consideration shall be based only on income from production of agriculture from such Buffer Strips, not including federal or state subsidies, when valued as required by 68 O.S. § 2817.2(C).
Okla. Admin. Code § 710:10-12-13