Okla. Admin. Code § 710:10-12-6

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

Section 710:10-12-6 - County assessor to determine eligibility; examination and valuation of the application; notice upon rejection

(a) The county assessor shall examine each application for the conservation land adjustment and shall determine whether the application and supporting documentation is valid. In determining whether the application is valid, the assessor shall, if necessary, make inspections, make a written request for additional information, or examine any person under oath as provided by law.

(b) The assessor shall complete the assessor's portion of each application, shall consecutively number each completed application received, and shall forward a copy of each application to the Oklahoma Tax Commission Ad Valorem Division. The original of each application shall be delivered to the County Board of Equalization, on or before the fourth Monday in April each year for review. If an application is rejected the applicant shall be notified in writing at the mailing address indicated on the original application and advised of the informal and formal protest procedure as outlined in 68 O.S. §§ 2893, 2894, 2895.

Added at 18 Ok Reg 2796, eff 6-25-01

Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018