reglab/housing_qa huggingface dataset:
68 OK Stat § 68-2883 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2883. Appeal to Court of Tax Review of decision to correct Category 2 or Category 3 noncompliance in valuation procedure - Notice of intent to appeal - Answer - Hearing - Appeal to Supreme Court.

|A. A county assessor may appeal the decision of the Oklahoma Tax Commission to correct Category 2 noncompliance or a decision ordering corrective action for Category 3 noncompliance as authorized by Section 30 of this act by filing a notice of intent to appeal with the Clerk of the Court of Tax Review within ten (10) calendar days of the date the final decision is rendered. |B. After the filing of a notice of intent to appeal as provided for in subsection A of this section the Oklahoma Tax Commission shall have fifteen (15) days within which to file an answer. The Court of Tax Review shall set a date of hearing within sixty (60) days of the date of the answer date. The Court of Tax Review shall be authorized and empowered to take evidence pertinent to said appeal, and for that purpose, is authorized to compel the attendance of witnesses and the production of books, records and papers by subpoena, and to confirm, correct or adjust the order of the Oklahoma Tax Commission, as required by law.C. At the time of hearing upon a complaint filed pursuant to this section, the Oklahoma Tax Commission shall bear the burden of proof of supporting its action which is the subject matter of the appeal.D. Either the county assessor or the Oklahoma Tax Commission may appeal the decision of the Court of Tax Review by filing a notice of intent to appeal with the Clerk of the Court of Tax Review within ten (10) calendar days of the date the final decision is rendered. Appeal shall be made to the Oklahoma Supreme Court which shall affirm the decision of the Court of Tax Review if supported by competent evidence.Added by Laws 1988, c. 162, § 83, eff. Jan. 1, 1992.
68 OK Stat § 68-2885 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2885. Exclusiveness of remedies - Precedence of appeals.

|A. The proceedings before the county assessor, boards of equalization and appeals therefrom shall be the sole method by which assessments or equalizations shall be corrected or taxes abated. Equitable remedies shall be resorted to only where the aggrieved party has no taxable property within the tax district of which complaint is made. |B. Appeals taken from all boards of equalization shall have precedence in the court to which they are taken.Added by Laws 1988, c. 162, § 85, eff. Jan. 1, 1992. Amended by Laws 1989, c. 321, § 18, operative Jan. 1, 1992.
68 OK Stat § 68-2886 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2886. Illegality for which no appeal provided - Payment - Notice of suit - Investment of protested taxes.

|In all cases where the illegality of the tax is alleged to arise by reason of some action from which the laws provide no appeal, the aggrieved person shall pay the full amount of the taxes and give notice of any lawsuit by such person at the time and in the manner provided by Section 2884 of this title. It shall be the duty of the county treasurer to hold, invest and disburse such taxes only in the manner provided for by Section 2884 of this title. |Added by Laws 1988, c. 162, § 86, eff. Jan. 1, 1992. Amended by Laws 1991, c. 158, § 3, eff. Jan. 1, 1992; Laws 2000, c. 157, § 1, eff. July 1, 2000.
68 OK Stat § 68-2887.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2887.1. Application for exemption by charitable institutions.

|A charitable institution requesting an exemption pursuant to the provisions of paragraph 8 of Section 2887 of Title 68 of the Oklahoma Statutes shall be required to file an application initially with the county assessor of the county in which the property is located, and, if the information contained in such application complies with the requirements of paragraph 8 of Section 2887 of Title 68 of the Oklahoma Statutes, the property shall be exempt from the date of acquisition thereof by the charitable institution until the earlier of the date of disposition of the property or the date of cessation of compliance with the requirements of paragraph 8 of Section 2887 of Title 68 of the Oklahoma Statutes. The charitable institution annually shall evidence the continuing compliance with such requirements by filing an affidavit with the county assessor, stating whether and the extent to which the property continues to qualify for the exemption. |Added by Laws 2000, c. 361, § 3, emerg. eff. June 6, 2000.
68 OK Stat § 68-2889 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2889. Homesteads - Classification - Exemption from ad valorem taxation.

|Homesteads, as defined in Section 2888 of this title, are hereby classified for the purpose of taxation as provided in Section 22 of Article X of the Oklahoma Constitution. All homesteads in this state shall be assessed for taxation the same as other real property therein, except that each homestead, as defined by Section 2801 et seq. of this title, shall be exempted from all forms of ad valorem taxation to the extent of One Thousand Dollars ($1,000.00) of the assessed valuation. |Added by Laws 1988, c. 162, § 89, eff. Jan. 1, 1992. Amended by Laws 1997, c. 304, § 10, emerg. eff. May 29, 1997.
68 OK Stat § 68-2890 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2890. Additional homestead exemption.

|A. In addition to the amount of the homestead exemption authorized and allowed in Section 2889 of this title, an additional exemption is hereby granted, to the extent of One Thousand Dollars ($1,000.00) of the assessed valuation on each homestead of heads of households whose gross household income from all sources for the preceding calendar year did not exceed Twenty-five Thousand Dollars ($25,000.00). |B. The term "gross household income" as used in this section means the gross amount of income of every type, regardless of the source, received by all persons occupying the same household, whether such income was taxable or nontaxable for federal or state income tax purposes, including pensions, annuities, federal Social Security, unemployment payments, public assistance payments, alimony, support money, workers' compensation, loss-of-time insurance payments, capital gains and any other type of income received, and excluding gifts. The term "gross household income" shall not include any veterans' disability compensation payments or the amount of any federal stimulus or relief payments related to the COVID-19 virus. The term "head of household" as used in this section means a person who as owner or joint owner maintains a home and furnishes support for the home, furnishings, and other material necessities.C. The application for the additional homestead exemption shall be made each year on or before March 15 or within thirty (30) days from and after receipt by the taxpayer of notice of valuation increase, whichever is later, and upon the form prescribed by the Oklahoma Tax Commission, which shall require the taxpayer to certify as to the amount of gross income. Upon request of the county assessor, the Oklahoma Tax Commission shall assist in verifying the correctness of the amount of the gross income.D. For persons sixty-five (65) years of age or older as of March 15 and who have previously qualified for the additional homestead exemption, no annual application shall be required in order to receive the exemption provided by this section; however, any person whose gross household income in any calendar year exceeds the amount specified in this section in order to qualify for the additional homestead exemption shall notify the county assessor and the additional exemption shall not be allowed for the applicable year. Any executor or administrator of an estate within which is included a homestead property exempt pursuant to the provisions of this section shall notify the county assessor of the change in status of the homestead property if such property is not the homestead of a person who would be eligible for the exemption provided by this section.Added by Laws 1988, c. 162, § 90, eff. Jan. 1, 1992. Amended by Laws 1991, c. 249, § 10, eff. Jan. 1, 1992; Laws 1996, c. 323, § 2, eff. Jan. 1, 1997; Laws 2004, c. 447, § 8, emerg. eff. June 4, 2004; Laws 2016, c. 56, § 1, eff. Nov. 1, 2016; Laws 2021, c. 372, § 1, eff. Jan. 1, 2022.
68 OK Stat § 68-2890.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2890.1. Application for limit on fair cash value of homestead - Qualifications for limitation.

|A. The application for a limit on the fair cash value of homestead property as provided for in Section 8C of Article X of the Oklahoma Constitution shall be made on or before March 15 or within thirty (30) days from and after receipt by the taxpayer of a notice of valuation increase, whichever is later. The application shall be made upon a form prescribed by the Oklahoma Tax Commission, which shall require the taxpayer to certify as to the amount of gross household income. As used in Section 8C of Article X of the Oklahoma Constitution, “gross household income” shall be as defined in Section 2890 of this title. Upon request of the county assessor, the Oklahoma Tax Commission shall assist in verifying the correctness of the amount of the gross income. |B. For persons who have previously qualified for the limitation on the fair cash value of homestead property as provided for in Section 8C of Article X of the Oklahoma Constitution, no annual application shall be required in order to be subject to the limitation. However:1. Any such person whose gross household income in any calendar year exceeds the amount provided for in Section 8C of Article X of the Oklahoma Constitution shall notify the county assessor and the limitation shall not be allowed for the applicable year; and2. Any such person who makes improvements to the property shall notify the county assessor and the improvements shall be assessed in accordance with law by the county assessor and added to the assessed value of the property as provided in Section 8C of Article X of the Oklahoma Constitution.C. Any executor or administrator of an estate within which is included a homestead property subject to the limitation of the fair cash value of homestead property as provided for in Section 8C of Article X of the Oklahoma Constitution shall notify the county assessor of the change in status of the homestead property if such property is not the homestead of a person who would be eligible for the limitation of the fair cash value of homestead property.Added by Laws 1997, c. 304, § 11, emerg. eff. May 29, 1997. Amended by Laws 2000, c. 314, § 28, eff. July 1, 2000; Laws 2004, c. 447, § 9, emerg. eff. June 4, 2004; Laws 2005, c. 1, § 114, emerg. eff. March 15, 2005.NOTE: Laws 2004, c. 383, § 1 repealed by Laws 2005, c. 1, § 115, emerg. eff. March 15, 2005.
68 OK Stat § 68-2891 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2891. Homestead exemption - Forms.

|On or before January 1st of each year, the Oklahoma Tax Commission shall prescribe suitable blank forms to be used by all claimants for homestead exemption. Such forms shall contain provisions for the showing of all information which the Oklahoma Tax Commission may deem necessary to enable the proper county officials to determine whether each claim for exemption should be allowed. It shall be the duty of the county assessor of each county in this state to furnish such forms, upon request, to each person desiring to make application for homestead exemption on property located within that county. The forms so prescribed shall be used uniformly throughout the state and no application for exemption shall be allowed unless the applicant uses the regularly prescribed form in making his or her application. |Added by Laws 1988, c. 162, § 91, eff. Jan. 1, 1992.
68 OK Stat § 68-2893 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2893. Homestead exemption - Approval or rejection - Notice.

|The county assessor shall examine each application for homestead exemption filed with him and shall determine whether or not such application should be approved or rejected and if approved, determine the amount of the exemption. If the application is approved, he shall mark the same "approved" and show thereon the amount of exemption allowed and make the proper deduction upon his assessment rolls. In case he finds that the exemption should not be allowed by reason of not being in conformity to law, he shall mark the application "rejected" and state thereon the reason for such rejection. In any case where the county assessor disallows or reduces an application for exemption, he shall notify the applicant of his action by mailing written notice to him at the address shown in the application, which notice shall be on forms prescribed by the Oklahoma Tax Commission. All applications for exemption, showing thereon the action of the county assessor, shall be delivered to the county board of equalization on or before the fourth Monday of April of each year. |Added by Laws 1988, c. 162, § 93, eff. Jan. 1, 1992.
68 OK Stat § 68-2894 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2894. Homestead exemption - Review of applications by county board of equalization.

|The county board of equalization shall have the authority and it shall be its duty to review any and all applications for homestead exemption which may have been filed with the county assessor and to make whatever order is necessary in order to grant homestead exemption to all applicants who are legally entitled to such exemption and prevent unlawful exemption on any property. If the board disallows any exemption which has theretofore been allowed by the county assessor, or changes the amount of exemption as allowed by the county assessor, such disallowance or change shall not be final until ten (10) days' notice in writing of said change shall have been given the applicant, and an opportunity for a hearing afforded on such disallowance or change. |Added by Laws 1988, c. 162, § 94, eff. Jan. 1, 1992.
68 OK Stat § 68-2895 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2895. Homestead exemption - Hearing before county board of equalization when application rejected or amount changed - Appeal.

|A. In any case where the county assessor or county board of equalization disallows or rejects an application for homestead exemption or changes the amount of said exemption from that claimed by the applicant, said applicant may obtain a hearing before the county board of equalization by filing a written complaint with the secretary of said board within ten (10) days from receipt of the notice from the county assessor or county board of equalization, showing such rejection or change in amount, and said complaint shall specify his grievances, and the pertinent facts in relation thereto, in ordinary and concise language and without repetition, and in such manner as to enable a person of common understanding to know what is intended; and the county board of equalization shall be authorized and empowered to take evidence pertinent to said complaint; and for that purpose, is authorized to compel the attendance of witnesses and the production of books, records and papers, by subpoena. |B. The taxpayer shall have the right to appeal from the finding of the board with reference to his application for homestead exemption, as is or may be provided by law for appeals from the county board of equalization on questions of valuation of property, and the appeal shall be taken in the same manner and subject to the same requirements.Added by Laws 1988, c. 162, § 95, eff. Jan. 1, 1992.
68 OK Stat § 68-2896 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2896. Homesteads - Separate listing and assessment - Buildings used for both dwelling and business or commercial purposes - Rural homesteads.

|A. All homesteads shall be separately listed and assessed and separately described on the assessment rolls and tax rolls wherever possible. No homestead exemption shall be allowed on any improvements on real estate or other buildings which are used for business or commercial purposes, but where the same improvement or building is used both as a dwelling and for business purposes the value of that portion used as a dwelling shall be considered to be a part of the homestead and subject to exemption. |B. In any case where a building is used partially as a dwelling and partially for business or commercial purposes, or where some buildings on the same tract of land consist of the dwelling and appurtenances and others are used for business or commercial purposes, it shall be the duty of the county assessor to separately value the dwelling and appurtenances and that part used for business or commercial purposes. The keeping of boarders or roomers by citizens in a building maintained otherwise exclusively as a home shall not be considered as commercial purposes.C. The location and use of a part of a building or buildings for business or commercial purposes on a rural homestead shall not prevent the owner of such homestead from obtaining an exemption on one hundred sixty (160) acres of land; but in case of urban homesteads where it is impossible to definitely separate by description, land upon which the dwelling and appurtenances are located, from the land upon which the business or commercial buildings are located, only that proportion of the land shall be considered a part of the homestead and subject to exemption which the proportion of the assessed value of the dwelling and appurtenances bears to the total assessed valuation of all buildings and improvements on such lot or lots.D. In the case of rooming houses, duplexes, apartment buildings, or any other building occupied by more than one family, and used entirely for residential purposes, the homestead and part subject to exemption shall be considered only that proportion of the total assessed value of the land and improvements as the number of rooms occupied by the owner bears to the total number of rooms of such building. The renting of not to exceed three bedrooms shall not constitute business or commercial use or affect the exemption of a homestead and at no part of any hotel, motel, hostelry or apartment hotel shall be exempt.E. In the case of rural homesteads, the homestead shall consist of not more than one hundred sixty (160) acres of land, which shall include and be about and contiguous or adjacent to the land upon which the dwelling house stands, to be selected by the owner, and the land designated as the homestead shall, as nearly as possible, consist of some legal subdivision of a section or sections.Added by Laws 1988, c. 162, § 96, eff. Jan. 1, 1992.
68 OK Stat § 68-2897 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2897. Homestead exemption - Laws relating to assessment of property not impaired.

|No law relating to homestead exemption shall in any manner affect, alter or impair any law relating to the assessment of property, and each homestead which may be entitled to exemption shall be assessed at its fair cash value, estimated at the price it would bring at a fair voluntary sale as is provided by law. |Added by Laws 1988, c. 162, § 97, eff. Jan. 1, 1992.
68 OK Stat § 68-2898 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2898. Rules and regulations.

|It shall be the duty of the Oklahoma Tax Commission to issue for the information and guidance of the county assessors and county boards of equalization proper rules and regulations, not inconsistent with the provisions of the Ad Valorem Tax Code, affecting the application, hearing, assessment or equalization of property which is claimed to be entitled to the exemption granted by this Code. |Added by Laws 1988, c. 162, § 98, eff. Jan. 1, 1992.
68 OK Stat § 68-2899 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2899. County assessor - Report to Tax Commission.

|It shall be the duty of each county assessor, on or before June 15 of each year unless delayed by court action or other extraordinary circumstances certified by the Oklahoma Tax Commission, to make a report to the Oklahoma Tax Commission upon forms to be prescribed and furnished by the Oklahoma Tax Commission, showing the following information which shall reflect the current balanced records of the county assessor: |1. Total number of rural homesteads within his county; total number of acres allowed homestead exemption; total assessed valuation of rural homesteads before exemption; total amount of exemption allowed on the rural homesteads; and the total assessed valuation of rural homesteads, less exemptions allowed.2. Total number of urban homesteads within his county; total number of lots allowed homestead exemption; total assessed valuation of urban homesteads before exemption; total amount of exemption allowed on urban homesteads; and the total assessed valuations of urban homesteads, less exemptions allowed.Added by Laws 1988, c. 162, § 99, eff. Jan. 1, 1992. Amended by Laws 1989, c. 321, § 21, operative Jan. 1, 1992; Laws 1994, c. 278, § 31, eff. Sept. 1, 1994.
68 OK Stat § 68-2899.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2899.1. Requests to county assessors from county officials, peace officers or law enforcement organizations to keep personal information confidential.

|A. All elected county officials, peace officers and law enforcement organizations in the State of Oklahoma shall be permitted to request to a county assessor that personal information regarding elected county officials, peace officers or undercover or covert law enforcement officers not be made publicly available on the Internet, but instead kept in a secure location at the office of the county assessor where it may be made available to authorized persons pursuant to law. |B. Any elected county official, peace officer or law enforcement official on behalf of an undercover or covert officer, who wishes to have the personal information of the elected county official, peace officer or undercover or covert officer that is contained in the records of a county assessor be kept confidential must obtain an order of a court that requires the county assessor to maintain the personal information of the person or entity in a confidential manner. Such an order must be based on a sworn affidavit by the elected county official, peace officer or law enforcement official, which affidavit:1. States that the individual whose information is to be kept confidential is :a.an elected county official,b.a peace officer, orc.an undercover or covert officer; and2. Sets forth sufficient justification for the request for confidentiality.C. Upon receipt of such an order, a county assessor shall keep such information confidential and shall not disclose the confidential information to anyone not specifically authorized by law to view the information, unless disclosure is specifically authorized in writing by that person or the affiant. A county assessor shall not post such confidential information on the Internet.D. As used in this section:1. "Elected county official" means a person elected to a county office;2. "Peace officer" shall have the same meaning as that term is defined in Section 99 of Title 21 of the Oklahoma Statutes; and3. "Personal information" means:a.the home address of a person,b.the home address of the spouse, domestic partner or minor child of a person, andc.any telephone number or electronic mail address of a person.Added by Laws 2019, c. 219, § 1, emerg. eff. April 29, 2019. Amended by Laws 2021, c. 105, § 2, eff. Nov. 1, 2021.