Okla. Admin. Code § 710:10-7-13
Current through Vol. 42, No. 7, December 16, 2024
In case the county assessor or County Board of Equalization disallows or rejects an application for a manufacturing exemption from ad valorem taxation, the applicant may obtain a hearing before the Board of Equalization by filing a written complaint with the Secretary of said Board (the county clerk) within ten (10) days from the receipt of the notice. The complaint shall specify the grievances and the pertinent facts in relation the matter, and the County Board of Equalization shall conduct hearings, as provided by statute. The final decision of the County Board of Equalization must be sent to the Tax Commission on or before June 15. [See: 68 O.S. §§ 2895, 2902 ]
Okla. Admin. Code § 710:10-7-13