Okla. Admin. Code § 710:10-13-8
Current through Vol. 42, No. 7, December 16, 2024
Qualified assets, as defined in 68 O.S. § 2817.3, shall not be included in the valuation used in determining the fair market value of oil refineries if such property would qualify as exempt property pursuant to 68 O.S. § 2902, whether or not an application for such exemption is made by an otherwise qualifying manufacturing concern owning the property described by 68 O.S. § 2817.3. The County Assessor shall indicate on the permanent property record the amount of any valuation exclusion and any other information that the Assessor deems necessary.
Okla. Admin. Code § 710:10-13-8