Okla. Admin. Code § 710:10-3-36

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

Section 710:10-3-36 - Time schedule for equalization study of real property

The following time schedule applies to the equalization study of real property described in this Subchapter:

(1) Complete all data collection by the third Monday in July.

(2) Provide to County Assessors for examination a listing of sample data study results by the fourth Monday in August.

(3) Examination by County Assessors for corrections and deletions and return to the Oklahoma Tax Commission by the third Monday in September.

(4) Final listing of sample data study results to be provided to County Assessor by the second Monday in October.

(5) Filing of informal protest to the findings of the equalization study shall be filed by the first Monday in November.

(6) Review and disposition of any informal protest shall be made by the second Monday in November.

(7) Equalization study final findings and recommendations shall be filed by the second Monday in November.

(8) Presentation of findings and recommendations made to the Oklahoma Tax Commission by the fourth Tuesday in November.

(9) Presentation to the State Board of Equalization on December 1st or the first working day thereafter.

Okla. Admin. Code § 710:10-3-36

Amended at 11 Ok Reg 3469, eff 6-26-94; Amended at 15 Ok Reg 3451, eff 7-11-98

Amended by Oklahoma Register, Volume 36, Issue 22, August 1, 2019, eff. 8/11/2019