Okla. Admin. Code § 710:10-12-5
Current through Vol. 42, No. 4, November 1, 2024
The period of allowable conservation land adjustment shall begin on January 1, following the initial qualifying use of the property in the conservation program as provided by law. Application must be made in the tax year for which the adjustment is requested. Failure to claim an adjustment shall not toll or extend the period of allowable adjustment. No claims may be retroactive.
Okla. Admin. Code § 710:10-12-5