reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 10 - Visual Inspection Plan › Part 9 - PERSONNEL › Section 710:10-10-50 - Employee training and education

Current through Vol. 41, No. 20, July 1, 2024
A training program shall be developed and included in the
					 visual inspection plan, which shall teach basic data collection procedures.
					 Actual training shall be provided by in-house personnel to new employees and on
					 a continuing basis to existing employees. Appraisers or any staff members may
					 be sent to IAAO or related courses on a regular basis to supplement training
					 and education offered by the State. The Ad Valorem Division of the Oklahoma Tax
					 Commission will offer training sessions on a regular basis.
Added at 14 Ok Reg
					 2670, eff 6-26-97
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 10 - Visual Inspection Plan › Part 9 - PERSONNEL › Section 710:10-10-51 - Employee accreditation

Current through Vol. 41, No. 20, July 1, 2024
The visual inspection plan shall reflect the information
					 that the Oklahoma State University Center for Local Government Technology
					 (CLGT) shall provide for accreditation and for an advanced accreditation
					 program for all employees or personnel involved in the actual appraisal of real
					 property, as prescribed by 68 O.S.1991, §2816.
Added at 14 Ok Reg
					 2670, eff 6-26-97
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 10 - Visual Inspection Plan › Part 9 - PERSONNEL › Section 710:10-10-52 - Job description

Current through Vol. 41, No. 20, July 1, 2024
The assessor shall keep a job description of each staff
					 position in the office. The assessor shall outline procedures, policies,
					 responsibilities and all standards to be followed. The outline description
					 shall be reviewed when hiring, presenting annual reviews or as needed. It shall
					 include required knowledge, skills, abilities and minimum qualifications needed
					 for the job. The description shall illustrate the tasks to be performed and
					 nature of work. Information related to the job descriptions shall be listed in
					 the visual inspection plan.
Added at 14 Ok Reg
					 2670, eff 6-26-97
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 10 - Visual Inspection Plan › Part 9 - PERSONNEL › Section 710:10-10-53 - Organizational chart

Current through Vol. 41, No. 20, July 1, 2024
(a) Information
				  related to an organizational chart should be listed in the visual inspection
				  plan, including the work-flow for accomplishing the visual inspection. The
				  county assessor should employ one individual who, under the direction of the
				  county assessor, should be responsible for the comprehensive part of the visual
				  inspection plan. One employee should be responsible for data collection and
				  valuation.
(b) In addition to the
				  above-mentioned individuals who form the core of the appraisal staff,
				  additional trained personnel are needed to perform the various phases of the
				  program. In some counties, one person may be doing multiple work flow
				  tasks.
Added at 14 Ok Reg
					 2670, eff 6-26-97; Amended at 15 Ok Reg 3451, eff
					 7-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 10 - Visual Inspection Plan › Part 11 - BUDGET › Section 710:10-10-60 - Estimated budget

Current through Vol. 41, No. 20, July 1, 2024
A complete four-year budget shall be established for the
					 visual inspection cycle, and published in tabulated form, including personnel
					 costs, job descriptions, and numbers of employees.
Added at 14 Ok Reg
					 2670, eff 6-26-97; Amended at 15 Ok Reg 3451, eff
					 7-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-1 - Purpose [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 19 Ok Reg 1205,
				  eff 5-11-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-2 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 19 Ok Reg 1205,
				  eff 5-11-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-3 - Reimbursement program [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95; Revoked at 19 Ok Reg 1205, eff
				  5-11-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-4 - Program for assistance to counties to upgrade existing hardware and software; systems compatibility [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95; Amended at 19 Ok Reg 1205, eff
				  5-11-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-5 - Assessor Hardware Upgrade Cash Fund [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95; Amended at 13 Ok Reg 3093, eff 7-11-96; Amended at 19 Ok Reg 1205,
				  eff 5-11-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-6 - Approved plan [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95; Amended at 19 Ok Reg 1205, eff
				  5-11-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-7 - Requirement of additions to current funding levels [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Revoked at 19 Ok Reg 1205,
				  eff 5-11-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-8 - Application for reimbursements [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 19 Ok Reg 1205,
				  eff 5-11-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-9 - Distribution of reimbursement funds to the counties [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 19 Ok Reg 1205,
				  eff 5-11-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-10 - Bid procedures [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95; Revoked at 15 Ok Reg 3451, eff
				  7-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-11 - Limitation on obligations [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-12 - Review and monitoring of funds [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 11 - Reimbursements and Assistance to Counties [REVOKED] › Section 710:10-11-13 - Requests for review [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 2603,
				  eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been adopted for the
				  purpose of compliance with the Administrative Procedures Act, 75 O.S., §
				  250 et seq, and to facilitate the administration, determination, and
				  application of agricultural land conservation adjustments concerning ad valorem
				  taxes.
Added at 18 Ok Reg 2796,
				  eff 6-25-01; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-2 - Requirements for approval as agricultural land conservation adjustment

Current through Vol. 41, No. 20, July 1, 2024
(a) In order to be
				approved for the "Agricultural Land Conservation Adjustment" the applicant must
				currently be participating in an Oklahoma Conservation Commission state
				cost-share program or in a federal conservation cost-share program through the
				USDA. Eligibility for federal programs shall be based on the Natural Resources
				Conservation Service Field Office Technical Guide, Buffer Strip Standards, and
				eligibility for the state programs shall be based on the requirements of the
				local conservation district.
(b)
				Each year the adjustment is requested, the applicant must complete OTC Form 999
				which must be filed by March 15th with the county assessor. Because the state
				reimburses counties for revenue lost due to this adjustment, the application
				must be filed annually. The specific conservation area must be applied for and
				identified as required on OTC Form 999. Any additional legal descriptions or
				directions to the area may be attached as an addendum. The specific location of
				the conservation area must also be identified by an aerial photo or soil map
				supplied by the applicant and certified by the conservation district to the
				county assessor which matches the Conservation Cost-Share Agreement.
(c) The information found in Part 2 of OTC
				Form 999 must be identical to the information on the Conservation Cost-Share
				Agreement. Failure to comply will result in denial of the reimbursement by the
				Tax Commission.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-3 - Strict compliance

Current through Vol. 41, No. 20, July 1, 2024
All persons claiming or administering the conservation land
				  adjustment program provided for by the laws of this State shall strictly comply
				  with the law and this Subchapter, under penalty of law, to the end that the
				  objectives of the law be accomplished.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-4 - Qualifying conservation land exempt; forms

Current through Vol. 41, No. 20, July 1, 2024
Qualifying conservation land shall be defined by law.
				  [
See:
68 O.S. §
									2817.2
				  ] Adjustments on applications prescribed by the Oklahoma Tax Commission will
				  only be allowed pursuant to filing and approval of the county assessor. The
				  application must be fully completed, sworn to, and signed by the applicant. Any
				  additional information requested in writing by the County Assessor, the County
				  Board of Equalization, or the Oklahoma Tax Commission shall be furnished in a
				  sworn and signed statement.
Added at 18 Ok Reg 2796,
				  eff 6-25-01; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-5 - Beginning date of adjustment; failure to claim

Current through Vol. 41, No. 20, July 1, 2024
The period of allowable conservation land adjustment shall
				  begin on January 1, following the initial qualifying use of the property in the
				  conservation program as provided by law. Application must be made in the tax
				  year for which the adjustment is requested. Failure to claim an adjustment
				  shall not toll or extend the period of allowable adjustment. No claims may be
				  retroactive.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-6 - County assessor to determine eligibility; examination and valuation of the application; notice upon rejection

Current through Vol. 41, No. 20, July 1, 2024
(a) The county assessor shall examine each
				application for the conservation land adjustment and shall determine whether
				the application and supporting documentation is valid. In determining whether
				the application is valid, the assessor shall, if necessary, make inspections,
				make a written request for additional information, or examine any person under
				oath as provided by law.
(b) The
				assessor shall complete the assessor's portion of each application, shall
				consecutively number each completed application received, and shall forward a
				copy of each application to the Oklahoma Tax Commission Ad Valorem Division.
				The original of each application shall be delivered to the County Board of
				Equalization, on or before the fourth Monday in April each year for review. If
				an application is rejected the applicant shall be notified in writing at the
				mailing address indicated on the original application and advised of the
				informal and formal protest procedure as outlined in 68 O.S. §§
									2893,
				2894,
				2895.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-7 - Method of valuation

Current through Vol. 41, No. 20, July 1, 2024
(a) All
				agricultural land is to be valued according to the Oklahoma Constitution
				Article 10 Section 8 according to the actual fair cash value for its highest
				and best use. The Oklahoma statutes specifically outline the methodology as to
				use value for agricultural properties. [
See:
68 O.S. §
									2817(C)
				]
(b) The Oklahoma statutes make
				provision for valuation of certain designated conservation lands in 68 O.S.
				§
									2817.2.
				For the purposes of this section qualified and approved conservation lands
				shall be valued using current approved use-value methodology presently in use
				for all other agricultural lands in the county based on the latest approved
				dollar-per-point from the Tax Commission. All Agricultural Conservation Land
				will be valued by classifying these lands at their current use classification
				as approved by the State Board of Equalization, and methodology developed by
				the Tax Commission. Land area may be rounded to the nearest tenth of an
				acre.
(c) These rules shall not be
				construed in a manner which is inconsistent with the State Board of
				Equalization's duties, powers, and authority as to equalization of valuation of
				the counties as determined and defined by Section 21 of Article 10 of the
				Oklahoma Constitution.
Added at 18 Ok Reg 2796,
				  eff 6-25-01; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-8 - County Board of Equalization to review

Current through Vol. 41, No. 20, July 1, 2024
The County Board of Equalization shall review each
				  application for conservation land adjustment exemption in the same time and
				  manner as provided for reviewing new homestead exemptions and shall give
				  written notice to the applicant if the board disallows an exemption. If an
				  application is rejected, the applicant shall be notified in writing, and
				  advised of the protest procedure as outlined in 68 O.S. §§
									2894,
				  2895.
Added at 18 Ok Reg 2796,
				  eff 6-25-01; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-9 - Hearings before County Board of Equalization

Current through Vol. 41, No. 20, July 1, 2024
In case the county assessor or County Board of Equalization
				  disallows or rejects an application for Conservation Land Adjustment, the
				  applicant may obtain a hearing before the County 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 to the matter, and
				  the Board shall conduct hearings, as provided by statute. [
See:
68
				  O.S., § 2895]
Added at 18 Ok Reg 2796,
				  eff 6-25-01; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-10 - Appeal from Board of Equalization to district court

Current through Vol. 41, No. 20, July 1, 2024
Taxpayers may appeal the decision of the county board of
				  equalization in the same manner and subject to the same requirements as
				  provided by law for appeals from the county board of equalization on questions
				  of valuation of property. [
See
: 68 O.S. §§ 2880.1 &
				  2895]
Added at 18 Ok Reg 2796,
				  eff 6-25-01; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-11 - Review; protest; appeal

Current through Vol. 41, No. 20, July 1, 2024
(a)
Notice of erroneous adjustment or; assessment.
If the Tax
				Commission determines that a Conservation Land Adjustment has been erroneously
				or unlawfully granted, in whole or in part, it shall notify the appropriate
				county assessor, who shall immediately value and assess the property without
				the Conservation Adjustment.
(b)
Notice to applicant.
The Commission shall mail a copy of the
				notice pursuant to the terms of 68 O.S. §
									208
				to the applicant at the mailing address shown on the application. The copy
				shall notify the applicant of his right to protest the Commission's
				decision.
(c)
Protest.
Within thirty (30) calendar days after the mailing of the notice, the applicant
				may file with the Oklahoma Tax Commission, a written protest, under oath,
				signed by himself or his duly authorized representative, in the manner and
				subject to the requirements set out in 68 O.S. §
									207 of
				the Uniform Tax Procedure Code. A copy of the protest shall be mailed or
				delivered by the applicant to the county assessor.
(d)
Law governing protest
				procedure.
The Applicant's right of protest, hearing and procedure to be
				followed shall be governed by the provisions of the Uniform Tax Procedure Code.
				[
See:
68 O.S. §
									201, et seq.
				and the Rules of Practice and Procedure before the Office of Administrative Law
				Judges, promulgated at
				710:1-5-20
				through
				710:1-5-49
				of the
Oklahoma Administrative Code.
]
(e)
Appeal.
Appeals from the
				decision of the Oklahoma Tax Commission regarding any protest shall be made
				directly to the Supreme Court of Oklahoma, as provided by law. [
See:
68 O.S. §
									225
				]
Added at 18 Ok Reg 2796,
				  eff 6-25-01; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-12 - County recording procedure for real property assessment and tax rolls

Current through Vol. 41, No. 20, July 1, 2024
The county recording procedure will be to separately show
				  each approved parcel, in its proper place on the assessment and tax roll, as if
				  it were non-adjusted property. "Adjustment property" shall be designated, the
				  tax calculated, and charged to the treasurer. The Treasurer
will
				  not
bill the owner, for the difference between actual tax and adjusted
				  tax. The difference in tax will be paid by the State Treasurer at the end of
				  the fiscal year, based upon a county claim for reimbursement filed in June of
				  the following year.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-13 - Actual Fair Cash Value

Current through Vol. 41, No. 20, July 1, 2024
The use value used for the conservation land adjustment for
				  ad valorem tax purposes will be the amount determined by the county assessor
				  with the assistance of the Oklahoma Tax Commission, if required.
				  [
See:
710:10-12-7
				  ]. In calculating the use value of Buffer Strips as defined in 68 O.S. §
									2817.2,
				  exclusive consideration shall be based only on income from production of
				  agriculture from such Buffer Strips, not including federal or state subsidies,
				  when valued as required by 68 O.S. §
									2817.2(C).
Added at 18 Ok Reg 2796,
				  eff 6-25-01; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-14 - Designation on assessment roll; real property

Current through Vol. 41, No. 20, July 1, 2024
Each conservation land adjustment assessment shall be placed
				  on the assessment roll, as if it were taxable, except it shall be designated
				  CL-1. The second year the exemption is allowed on the same property, the
				  designation shall be CL-2, etc. The designation shall be entered under the less
				  exemptions column.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-15 - Adjustments forwarded to tax rolls

Current through Vol. 41, No. 20, July 1, 2024
Each conservation land adjustment assessment shall be
				  forwarded to the proper tax roll and its designation (CL-1, etc.) shall be
				  posted in the Treasurer's receipt number space, first half, and in addition,
				  "CL Reimbursement" shall be entered under " by whom paid " on the same line.
				  The amount shall be the difference between the adjusted and non adjusted
				  amount.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-16 - Tax charge to County Treasurer

Current through Vol. 41, No. 20, July 1, 2024
The tax shall be calculated and the difference between the
				  adjusted and non-adjusted amount will be charged to the County Treasurer for
				  each conservation land adjustment. This amount will be the amount any state
				  reimbursement will be based on.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-17 - Owner not billed for tax

Current through Vol. 41, No. 20, July 1, 2024
The County Treasurer shall not bill the owner of conservation
				  land for the portion of ad valorem tax on "conservation land adjustment"
				  property.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-18 - No late payment charges

Current through Vol. 41, No. 20, July 1, 2024
No late payment interest, penalty, or tax liens on county
				  property reimbursements will be charged to the State by the County Treasurer.
				  No late penalty or interest shall be charged to the applicant upon the
				  disallowance by the county or the Oklahoma Tax Commission of any assets
				  properly claimed on the application.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-19 - Assessor's report to Excise Board; abstract of assessment

Current through Vol. 41, No. 20, July 1, 2024
Conservation land adjustment assessments shall be included in
				  the Assessor's Report to Excise Board (SA&I Form 263) and in the Annual
				  Abstract of Valuation and Assessment (OTC Form 917), as if they were non
				  adjusted agricultural lands.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-20 - County claim for reimbursement; funding shortfall

Current through Vol. 41, No. 20, July 1, 2024
(a) The tax on "Conservation Land Adjustment"
				properties allowed ad valorem adjustment will be included on a County Claim for
				Reimbursement Form OSF-3 which will be filed by the County Commissioners by
				April 30, in the following year for reimbursement in June, of that same year,
				as provided by the law. [
See:
62 O.S. §
									193
				] Manufacturers tax exemption reimbursements are to have first priority and
				additional homestead second priority before any other program utilizing the
				fund designated for the
"Five-year Ad Valorem Tax Exemption for Oklahoma
				Manufacturers".
In the event of a shortfall of State funding, county
				treasurers would receive less than a full payment. In that event, the Oklahoma
				Tax Commission shall advise the county treasurer of the proportion to be
				applied to each tax bill, and how to administer the shortfall.
(b) If the Ad Valorem Reimbursement Fund is
				insufficient to pay all claims, the claims will be paid proportionally from
				remaining funds. If no funds exist to pay any claims the claims are
				extinguished. (Ref: Ok AG Opinion 03-16).
Added at 18 Ok Reg 2796,
				  eff 6-25-01; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 12 - Agricultural Land Conservation Adjustment › Section 710:10-12-21 - Rulings of State Auditor and Inspector

Current through Vol. 41, No. 20, July 1, 2024
Any specific instruction by the State Auditor and Inspector
				  pertaining to recording or to the handling of public funds shall take
				  precedence over the provisions of this Subchapter.
Added at 18 Ok Reg 2796,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been adopted for the
				  purpose of compliance with the Administrative Procedures Act, 75 O.S. §
									250 et
				  seq., and to facilitate the valuation of certain locally-assessed oil refinery
				  assets for ad valorem tax purposes.
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-2 - Requirements for qualification of certain assets for valuation exclusion

Current through Vol. 41, No. 20, July 1, 2024
An eligible facility must be one which:
(1) Is a
"facility, device or method
				for the desulphurization of gasoline or diesel fuel"
including
				any device or method for the desulphurization of gasoline or diesel fuel,
				including any structure, building, installation, excavation, machinery,
				equipment, or device and any attachment or addition to, or reconstruction,
				replacement, or improvement of that property, that is used, constructed,
				acquired, or installed on or after January 1, 2003
; and
(2) Is
used, constructed, acquired or
				installed wholly or partly to meet or exceed rules adopted by the Oklahoma
				Environmental Quality Board or by the United States Environmental Protection
				Agency with respect to any program which has been delegated to the Department
				of Environmental Quality for the prevention, monitoring, control, or reduction
				of the amount of sulfur in gasoline or diesel fuel
. 68 O.S. §
									2817.3
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-3 - Strict compliance

Current through Vol. 41, No. 20, July 1, 2024
All persons claiming, utilizing, or administering the
				  valuation method detailed in 68 O.S. §
									2817.3
				  shall strictly comply with the law and this subchapter, under penalty of law,
				  to the end that the objectives of the law be accomplished.
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-4 - Application for valuation exclusion of assets

Current through Vol. 41, No. 20, July 1, 2024
(a) The firm, company, facility, or person
				seeking the exclusion shall make a written request to the Executive Director of
				the Department of Environmental Quality for a determination that certain assets
				qualify for valuation exclusion.
(b) The request shall be made in accordance
				with rules promulgated by the Department of Environmental Quality.
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-5 - Notification to County Assessor and Tax Commission

Current through Vol. 41, No. 20, July 1, 2024
(a) On or before March 15 of the year in
				which valuation exclusion is sought, all persons requesting valuation exclusion
				pursuant to this Subchapter shall provide a copy of the letter issued by the
				Department of Environmental Quality certifying specific assets for valuation
				exclusion to the County Assessor and to the Director of the Ad Valorem Division
				of the Oklahoma Tax Commission.
(b)
				The County Assessor or the Ad Valorem Division may require a person that has
				been granted a valuation exclusion in a prior year to file a new application or
				letter of continued qualification by March 15 of each year to confirm the
				continuation of the qualification for the exclusion.
(c) The qualification letter from the
				Department of Environmental Quality shall be conclusive evidence that the
				assets are used wholly for the desulphurization of gasoline and diesel
				fuel.
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-6 - Further determination by the County Assessor or Ad Valorem Division

Current through Vol. 41, No. 20, July 1, 2024
(a) The County
				Assessor or the Director of the Ad Valorem Division shall further determine if
				the property for which the exclusion is sought is qualified as provided by
				law.
(b) The County Assessor or the
				Ad Valorem Division may request any additional information from the Department
				of Environmental Quality, from another state or federal agency, or from the
				applicant, as required to determine qualification or valuation of any assets
				used in the desulphurization process. All information shall be held
				confidential by the Tax Commission and the County Assessor pursuant to 68 O.S.
				§
									205.
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-7 - Further determination of eligibility by the County Assessor

Current through Vol. 41, No. 20, July 1, 2024
The County Assessor shall examine each application or letter
				  of qualification and shall determine whether the application and supporting
				  documentation is sufficient and valid. In making this determination the
				  Assessor shall, if necessary, make inspections, make a written request for
				  additional information, or examine any person under oath as provided by law.
				  The Ad Valorem Division and Department of Environmental Quality shall assist
				  the Assessor in the determination, if requested.
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-8 - Exclusion of valuation for qualified assets

Current through Vol. 41, No. 20, July 1, 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.
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-9 - Denial by the County Assessor

Current through Vol. 41, No. 20, July 1, 2024
If an application is rejected the applicant shall be notified
				  in writing and advised of the procedure provided by law to protest the denial.
				  The protest procedure for contesting denial by the county assessor is found at
				  68 O.S. §§
									2894
				  and
				  2895.
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-10 - Hearings before the County Board of Equalization

Current through Vol. 41, No. 20, July 1, 2024
If the County Assessor or County Board of Equalization
				  disallows or rejects an application for valuation exclusion, the applicant may
				  obtain a hearing before the County Board of Equalization by filing a written
				  complaint with the secretary of the board (County Clerk) within ten days of the
				  receipt of the notice of denial. The complaint shall specify the grievances and
				  the pertinent facts in relation to the matter, and the board shall conduct
				  hearings as provided by law. [
See:
68 O.S. §
									2895
				  ]
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-11 - Appeal from Board of Equalization to district court

Current through Vol. 41, No. 20, July 1, 2024
Taxpayers may appeal the decision of the county board of
				  equalization in the same manner and subject to the same requirements as
				  provided by law for appeals from the county board of equalization on questions
				  of valuation of property. [
See
: 68 O.S. §§ 2880.1 &
				  2895]
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-12 - Erroneous adjustment or assessment; review; protest; appeal

Current through Vol. 41, No. 20, July 1, 2024
(a)
Determination of erroneous or unlawful exclusion.
If the Tax
				Commission or the County Assessor determines that an valuation exclusion has
				been erroneously or unlawfully granted, in whole or in part, the Commission
				shall so notify the appropriate County Assessor, who shall immediately value
				and assess the property which was previously excluded from value.
(b)
Notice to applicant.
The Tax
				Commission shall mail a copy of the notice pursuant to the terms of 68 O.S.
				§
									208
				to the applicant at the address shown on the application or certification
				letter from the Department of Environmental Quality. The copy shall notify the
				applicant of the right to protest the Tax Commission's decision.
(c)
Protest.
Within sixty (60)
				calendar days after the mailing of the notice, the applicant may file a written
				protest, under oath, with the Oklahoma Tax Commission, signed by an authorized
				representative, in the manner and subject to the requirements set out in 68
				O.S. §
									207 of
				the Uniform Tax Procedure Code. The applicant shall mail or deliver a copy of
				the protest to both the County Assessor and the Tax Commission.
(d)
Law governing protest procedure.
The applicant's right of protest, hearing, and procedure to be followed
				shall be governed by the provisions of the Uniform Tax Procedure Code, 68 O.S.
				§
									201
				et seq., and the Rules of Practice and Procedure before the Office of
				Administrative Law Judges,
OAC
710:1-5-20
				through
				710:1-5-49.
(e)
Appeal.
Appeals from the
				decision of the Tax Commission regarding any protest shall be made directly to
				the Supreme Court of Oklahoma, as provided by law. [
See:
68 O.S.
				§
									225
				]
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 13 - Valuation Exclusion for Desulphurization Equipment › Section 710:10-13-13 - County recording procedure for real and personal assessment and tax rolls

Current through Vol. 41, No. 20, July 1, 2024
The County recording procedure for properties which are
				  determined to qualify for valuation exclusion pursuant to this Subchapter will
				  be no different from that applicable to other real and personal property.
				  Property that has a valuation exclusion will be carried forward on the
				  assessment and tax rolls at the net valuation after any valuation adjustments
				  have been made.
Added at 21 Ok Reg 2563,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 14 - Disabled Veterans in Receipt of Compensation at the one Hundred Percent Rate › Section 710:10-14-1 - General provisions

Current through Vol. 41, No. 20, July 1, 2024
(a) The
				procedures and requirements set out in this Subchapter shall be used to
				implement the exemption of the full fair cash value for homestead property and
				household personal property of qualified owners for ad valorem purposes.
(b) The "one hundred percent
				disabled veterans exemption" refers to the implementation of the constitutional
				amendments added to the Oklahoma Constitution, Article 10, § 8E, by State
				Question 715, effective January 1, 2006 and Article 10, § 8D, by State
				Question 735, effective January 1, 2009. The amendments direct county assessors
				to exempt the total amount of the actual fair cash value of the homestead real
				property and household personal property of any qualified person who has made
				proper application. The applicant's real property must be a valid homestead
				property, with evidence of a homestead exemption, or eligible for homestead
				exemption. As with any homestead-based exemption, the general statutes
				governing homestead exemption qualification apply to the one hundred percent
				disabled veterans exemption. Only one homestead, and by extension, only one
				exemption, is permitted in any one year, per applicant The exemption applies
				only to owner-occupied homestead property and may not be applied to any
				non-homestead property. [
See:
68 O.S. §§
									2888,
				2889,
				2890,
				2893
				]
(c) The passage of State
				Question 770, effective November 4, 2014, adds an amendment to Article 10
				Section 8E to allow for the transfer of the exemption set forth therein under
				the circumstances where a qualifying veteran or surviving spouse of the veteran
				sells a previously exempted homestead property in Oklahoma and acquires, in the
				same calendar year, a new homestead property in the state. The full fair cash
				value of the newly acquired property shall be exempt from ad valorem tax. The
				exemption on the property sold will remain in effect through the end of the
				calendar year.
Added at 22 Ok Reg 1518,
				  eff 6-11-05; Amended at 23 Ok Reg 2803, eff 6-25-06; Amended at 26 Ok Reg 2323,
				  eff 6-25-09; Amended at 29 Ok Reg 516, eff
				  5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 14 - Disabled Veterans in Receipt of Compensation at the one Hundred Percent Rate › Section 710:10-14-2 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 22 Ok Reg
				  1518, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 14 - Disabled Veterans in Receipt of Compensation at the one Hundred Percent Rate › Section 710:10-14-3 - Relationship to other exemptions and programs

Current through Vol. 41, No. 20, July 1, 2024
Although the general law applies to applicants, since the
				  actualfair cash value is exempt from ad valorem tax for qualified applicants,
				  applications for other homestead specific property tax exemptions are
				  unnecessary.
Added at 22 Ok Reg 1518,
				  eff 6-11-05; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 14 - Disabled Veterans in Receipt of Compensation at the one Hundred Percent Rate › Section 710:10-14-4 - Qualified owner

Current through Vol. 41, No. 20, July 1, 2024
Applicants must be heads of households who have been
				  honorably discharged from active service in a branch of the Armed Forces of the
				  United States or Oklahoma National Guard, and who have been certified by the
				  United States Department of Veterans Affairs (USDVA), or its successor, to have
				  one hundred percent (100%) permanent disability sustained through military
				  action or accident, or resulting from a disease contracted while in active
				  service. The exemption extends to the surviving spouses of such veterans who
				  are certified by the United States Department of Veterans Affairs to receive
				  benefits under the terms of this Subchapter. Each applicant must provide to the
				  county assessor, a current United States Department of Veterans Affairs
				  benefits award letter from the USDVA office located in Muskogee, Oklahoma that
				  certifies the one hundred percent service-related disability, or that the
				  individual is in receipt of compensation at the one-hundred percent rate. One
				  hundred percent (100%) disabled veterans or surviving spouses thereof owning
				  and occupying a residence on leased land owned by a municipality, town, or city
				  is considered a homestead for purposes of qualification for the ad valorem
				  exemption authorized pursuant to Article 10, Section 8E of the Oklahoma
				  Constitution.
Added at 22 Ok Reg 1518,
				  eff 6-11-05; Amended at 28 Ok Reg 931, eff
				  6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 14 - Disabled Veterans in Receipt of Compensation at the one Hundred Percent Rate › Section 710:10-14-5 - Application

Current through Vol. 41, No. 20, July 1, 2024
(a) In order to be
				eligible for the one hundred percent disabled veterans exemption, the
				individual must apply at the county assessor's office by completing an
				Application for 100% Disabled Veterans Property Tax Exemption, Oklahoma Tax
				Commission Form 998. The application should be made between January 1 and March
				15th in the same manner as for homestead exemptions. However, if the county
				assessor becomes aware of an otherwise-qualified applicant at any time during
				the current tax year, the county assessor may, upon compliance with all
				qualification criteria, make the appropriate adjustment. Providing all
				homestead requirements are met, if an otherwise qualified applicant receives
				their one hundred percent (100%) disability rating effective on or before the
				date of application, the property is exempt for the entire year regardless of
				the status of disability on January 1. If an otherwise-qualified applicant is
				discovered after the tax roll has been certified, then a tax roll correction
				may be made pursuant to 68 O.S §
									2871(C)(2).
				Any applications that are denied by the county assessor shall be subject to the
				same protest procedure as provided for homestead exemption. If the disability
				rating of any veteran participating in the exemption program is reduced by the
				U.S. Dept. of Veterans Affairs to less than one hundred percent, the veteran
				shall immediately notify the county assessor of the change in status. Failure
				to do so will result in loss of any future homestead exemption pursuant to 68
				O.S. §§
									2892(K)
				and
				2900.
(b) To transfer the exemption to a
				newly acquired homestead property the qualified veteran or surviving spouse of
				the veteran must file
Form 998-B, Application For 100% Disabled Veterans
				Exemption Acquired Homestead Property
with the county assessor.
				Beginning with the month the deed instrument is filed of public record and the
				application is approved the homestead property will be exempt to the same
				extent as the homestead property previously owned in this state by such person
				or persons for the year during which the new homestead property is acquired and
				each year thereafter providing qualifications are maintained.
(c) The exemption application must be filed
				in the year requested. Filing for previous years is prohibited pursuant to
				Oklahoma Constitution Article 10 § 22A.
Added at 22 Ok Reg 1518,
				  eff 6-11-05; Amended at 23 Ok Reg 2803, eff 6-25-06; Amended at 25 Ok Reg 2029,
				  eff 7-1-08