Okla. Admin. Code § 710:10-3-30

Current through Vol. 42, No. 7, December 16, 2024

Section 710:10-3-30 - Adequate sample size

(a) For purposes of assessment and equalization data for the equalization study, a sample size of one (1) percent of the total parcel count of a county will be deemed generally adequate for the equalization study, not to exceed 1,000 samples. The Ad Valorem Division will prepare an annual statewide list of the number of samples to be used in each county.

(b) A substantial deviation from the annual statewide list of the number of samples to be used in each county must be approved in writing by the Director of the Ad Valorem Division prior to the beginning of the study.

(c) Additional samples may be added from the original samples taken in the county for the Equalization Study, if the sample size falls below the minimum sample requirement. These additional samples will be selected on a random basis. The selection process will be documented and made a part of the findings on the county assessor's Equalization Study. Any additional samples will be subject to the same verification process provided for in 710:10-3-24.

Okla. Admin. Code § 710:10-3-30

Amended at 11 Ok Reg 3469, eff 6-26-94; Amended at 14 Ok Reg 2670, eff 6-26-97; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 24 Ok Reg 2343, eff 6-25-07