reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 6 - Storm Shelter Exemption › Section 710:10-6-7 - Undivided interests

Current through Vol. 41, No. 20, July 1, 2024
A person or entity who owns an undivided interest in the
				  property and occupies the property shall be entitled to the entire storm
				  shelter exemption allowed by Article 10, Section 6, of the Oklahoma
				  Constitution. In no circumstances shall a person or entity be allowed more than
				  One Hundred (100) square feet of total exempt area, regardless of the number of
				  undivided interests in the property.
Added at 20 Ok Reg 2154,
				  eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 6 - Storm Shelter Exemption › Section 710:10-6-8 - Filing an application

Current through Vol. 41, No. 20, July 1, 2024
(a)
Application by taxpayer.
Unless the exempt storm shelter property
				has been identified and designated by the county assessor, an application to
				obtain a storm shelter exemption must be filed with the county assessor on form
				OTC 905. Such an application may be filed at any time. However, the county
				assessor shall, if the applicant qualifies, grant an exemption for a storm
				shelter for the current tax year only if the application is filed on or before
				March 15 of the current tax year. An application filed after March 15 of the
				current tax year will only entitle the applicant, if otherwise qualified, to an
				exemption for storm shelter property beginning the following tax year. There is
				no requirement for annual reapplication once the exemption is
				granted.
(b)
Assessor may
				identify exempt storm shelter property.
If the county assessor
				identifies a storm shelter that, in the assessor's opinion, qualifies for the
				exemption, the assessor may designate the shelter on the permanent property
				record in the assessor's office. In this case, there will be no requirement for
				the property owner to make application for the exemption. The exemption will be
				subject to all other requirements set out in this Subchapter.
Added at 20 Ok Reg 2154,
				  eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 6 - Storm Shelter Exemption › Section 710:10-6-9 - County assessor to make determination of status

Current through Vol. 41, No. 20, July 1, 2024
(a) The county assessor shall examine each
				application and shall determine if the storm shelter meets the requirements set
				out by law. In determining if the application is to be approved, the assessor
				may, 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 the application and shall deliver all applications,
				whether approved or rejected, to the County Board of Equalization on or before
				the fourth Monday in April, for the Board's review.
(c) If the county assessor finds an
				application for exemption should not be allowed by reason of non-conformity
				with the law, the applicant shall be notified of the disapproval and advised of
				the appeal process. [
See:
68 O.S. §§ 2893-2895
				]
Added at 20 Ok Reg 2154,
				  eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 6 - Storm Shelter Exemption › Section 710:10-6-10 - County recording procedure for real property assessment and tax rolls

Current through Vol. 41, No. 20, July 1, 2024
The county recording procedure shall separately show each
				  approved storm shelter exemption in the same manner as other exemptions from Ad
				  Valorem Tax.
Added at 20 Ok Reg 2154,
				  eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-1 - 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
				  the exemption from the ad valorem taxation of property for certain new or
				  expanded manufacturing facilities.
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 22 Ok Reg 1518, eff
				  6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-2 - Requirements for exemption for qualified manufacturing facilities established, expanded, or acquired, on or before July 1, 2003 [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 18 Ok Reg
				  2796, eff 6-25-01; Amended at 19 Ok Reg 1205, eff 5-11-02; Amended at 21 Ok Reg
				  2563, eff 6-25-04; Amended at 22 Ok Reg 1518, eff 6-11-05; Amended at 23 Ok Reg
				  2803, eff 6-25-06; Revoked at 24 Ok Reg 2343, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-2.1 - Manufacturing facility exemption for facilities which are established, expanded, or acquired on or after January 1, 2000 [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 18 Ok Reg 2796,
				  eff 6-25-01; Amended at 19 Ok Reg 1205, eff 5-11-02; Amended at 21 Ok Reg 2563,
				  eff 6-25-04; Amended at 22 Ok Reg 1518, eff 6-11-05; Amended at 23 Ok Reg 2803,
				  eff 6-25-06; Revoked at 24 Ok Reg 2343, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-2.2 - Exemption requirements for qualified manufacturing and research and development facilities established, expanded or acquired

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definitions.
The following
				words and terms, when used in this Section shall have the following meanings
				unless the context clearly indicates otherwise:
(1)
Manufacturing facilities
means manufacturing facilities as defined in 68 O.S. §
				2902(B)(1).
(2)
Facility or facilities
means,except as otherwise provided
				by Section
				2902
				of Title 68 of the Oklahoma Statutes,and includes the land, building,
				structures, and improvements used directly and exclusively in the manufacturing
				process. Effective January 1, 2022, and for each calendar year thereafter, for
				establishments which have received a manufacturer exemption permit pursuant to
				the provisions of Section
				1359.2
				of Title 68 of the Oklahoma Statutes, or facilities engaged in manufacturing
				activities defined or classified in the NAICS Manual under Industry Nos. 311111
				through 339999, inclusive, but for no other establishments, facility and
				facilities means and includes the land, buildings, structures, improvements,
				machinery, fixtures, equipment and other personal property used directly and
				exclusively in the manufacturing process.
[68 O.S. §
				2902(B)(2)].
(3)
Research & development
means activities directly
				related to and conducted for the purpose of discovering, enhancing, increasing
				or improving future or existing products or processes or productivity
.
				[68 O.S. § 2902(B)(3)].
(4)
Base payroll
means total payroll for the calendar year the
				construction, acquisition, or expansion assets are first placed in service and
				the subsequent four (4) calendar years of eligibility.
(5)
Initial payroll
means
				payroll for the calendar year immediately preceding the initial construction,
				acquisition or expansion. In the event initial payroll is not comprised of a
				complete year's payroll, the amounts reported must be computed to arrive at an
				annual figure.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-2.3 - Delayed application of five year exemption period

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Manufacturing facilities initially applying for exemption pursuant to Section
				2902
				of Title 68 on or after November 1, 2017 are eligible to delay the five-year
				period of exemption from ad valorem taxes to begin January 1 of the calendar
				year following the expiration of the ad valorem exemption or abatement provided
				through a tax incentive district established pursuant to the Local Development
				Act.
(b)
Definitions.
The following words and terms, when used in this Section shall have the
				following meanings unless the context clearly indicates otherwise:
(1)
"Act"
means the Local
				Development Act at 62 O.S. §§
										850 et
				seq.
(2)
"Exemption"
means the exemption authorized by Section 6B of Article X of the Oklahoma
				Constitution and Section
				2902
				of Title 68 of the Oklahoma Statutes.
(3)
"Manufacturing facilities"
means manufacturing facilities as defined in 68 O.S. §
										2902(B)(1).
(4)
"Tax Commission"
means the
				Oklahoma Tax Commission.
(5)
"Commerce Department"
means the Oklahoma Department of
				Commerce.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-3 - Strict compliance

Current through Vol. 41, No. 20, July 1, 2024
All persons claiming or administering the manufacturing
				  exemption provided for by the Constitution and 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.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-4 - Qualifying manufacturing concerns exempt; forms

Current through Vol. 41, No. 20, July 1, 2024
Qualifying manufacturing concerns as defined by law shall be
				  exempt from the levy of any ad valorem taxes upon new, expanded or acquired
				  manufacturing facilities for a period of five (5) years. Exemptions will be
				  allowed only upon approved application filed with the county assessor for each
				  year the exemption is requested on forms prescribed by the Oklahoma Tax
				  Commission. The application shall be fully completed, sworn to and signed by
				  the applicant, if an individual, or by a duly authorized officer or general
				  partner or authorized agent of entities applying for the exemption. Authorized
				  agents must file a Power of Attorney, OTC Form BT 129, with the initial and
				  each annual application. Form BT 129 is available online at
www.tax.ok.gov
. 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.
Amended at 23 Ok Reg
				  2803, eff 6-25-06; Amended at 24 Ok Reg 2343, eff 6-25-07; Amended at 28 Ok Reg
				  931, eff 6-1-11; Amended at 29 Ok Reg 516, eff
				  5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-5 - Date of qualification; application for exemption

Current through Vol. 41, No. 20, July 1, 2024
(a) The period of exemption granted to
				qualifying manufacturing concerns shall be computed from the assessment date
				immediately following the initial qualifying use of the property in the
				manufacturing process and subject to the statutory requirements for
				qualification in place at the time of the initial qualifying use. Applicants
				may claim any remaining eligibility not to exceed five years from the initial
				qualifying use.
(b) When completion
				of a facility or facilities will occur after January 1 of a given year, a
				facility may apply to claim the ad valorem tax exemption for that year. If the
				facility is found to be qualified, the exemption shall be available for the
				entire year and shall apply to the ad valorem valuation as of January 1st of
				that given year.
(c) Qualifying
				manufacturing concerns owning facilities engaged in manufacturing in Oklahoma
				on the first day of January may file an application for ad valorem
				manufacturing exemption on or before March 15, or as otherwise provided by law.
				Approved applications signed by the county assessor and the county board of
				equalization shall be filed by the county assessor with the Oklahoma Tax
				Commission no later than June 15 of the
TAX YEAR
in which the
				facility desires to take the exemption. Incomplete applications and
				applications filed after said date will be declared null and void by the
				Commission. [
See:
68 O.S. §
									2902(F);
				Article 10 § 22A Okla. Const.]
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 18 Ok Reg
				  2796, eff 6-25-01; Amended 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; Amended at 27 Ok Reg
				  2272, eff 7-11-10; Amended at 28 Ok Reg 931, eff 6-1-11; Amended at 29 Ok Reg
				  516, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-6 - Beginning date of exemption; failure to claim

Current through Vol. 41, No. 20, July 1, 2024
The five-year period of allowable ad valorem manufacturing
				  exemption for any qualifying manufacturing facility property shall begin on
				  January 1 following the initial qualifying use of the property in the
				  manufacturing process as provided by law. Failure to claim an exemption for
				  which a qualifying manufacturing concern may be eligible shall not toll or
				  extend the five-year period of allowable exemption. Any remaining eligibility
				  for previously acquired assets may be claimed for the following year based on
				  the initial year of acquisition. Oklahoma Constitution Article 10 Section 22A
				  prohibits the filing of an exemption application for any prior year(s)
				  beginning January 1, 2009. The application must be made in the same year as the
				  exemption is requested.
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 21 Ok Reg 2563, eff 6-25-04; Amended at 23 Ok Reg
				  2803, eff 6-25-06; Amended at 24 Ok Reg 2343, eff 6-25-07; Amended at 26 Ok Reg
				  2323, eff 6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-7 - Continuance of operation of all facilities

Current through Vol. 41, No. 20, July 1, 2024
If a manufacturing concern which is engaged in business in
				  this State or has property subject to ad valorem tax in this State is allowed
				  an exemption upon new or acquired facilities, as provided by law, then
				  constructs an additional manufacturing facility, at a different location from
				  the existing facility or facilities, and is allowed an exemption for the new
				  facility/facilities, the manufacturing concern must continue to operate
all
of its facilities during the five-year period of allowable
				  exemption, or forfeit its exemption for
all
of its
				  facilities.
Amended at 14 Ok Reg
				  2670, eff 6-26-97
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-8 - Property used in a manufacturing facility

Current through Vol. 41, No. 20, July 1, 2024
Real and personal property exempted from ad valorem taxation
				  pursuant to this Subchapter must be used directly and exclusively in the
				  manufacturing process.
[See:
68 O.S. §
									2902(B)(2)
				  ]
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 22 Ok Reg
				  1518, eff 6-11-05; Amended at 24 Ok Reg 2343, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-9 - Inventories not exempt

Current through Vol. 41, No. 20, July 1, 2024
Inventories are not exempt from ad valorem taxation under the
				  manufacturing exemption, although they may be exempted, in whole or in part by
				  the provisions of Article 10, Section 6A of the Oklahoma Constitution, the
				  "freeport" amendment.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-10 - Examination and inspection of property and records

Current through Vol. 41, No. 20, July 1, 2024
Manufacturing facilities claimed for ad valorem manufacturing
				  exemption, as well as facilities not claimed for exemption, in the case of
				  expanded facilities, and all books, records and papers pertaining thereto,
				  shall be made available by the owner for inspection by the county assessor or
				  deputies, the County Board of Equalization, or authorized representatives of
				  the Tax Commission. Failure or refusal by a property owner to allow inspection
				  or to furnish all information requested or required within thirty (30) days
				  from written notification, shall be reason for voiding the application for
				  exemption, and the property shall be assessed from the best information
				  available and the property owner shall be estopped from contesting the amount
				  or validity of any assessment as to that property. [
See:
68 O.S.
				  §
									2945
				  ]
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 18 Ok Reg
				  2796, eff 6-25-01; Amended 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 7 - Manufacturing Facilities › Section 710:10-7-11 - County assessor to make initial determination of status; examination and valuation of the facility; notice upon rejection

Current through Vol. 41, No. 20, July 1, 2024
(a) The county assessor shall examine each
				application for the manufacturing exemption from ad valorem taxation and shall
				determine whether the facility is exempt under the law. In determining whether
				the exemption application is to be approved, 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, whether approved or rejected, and shall
				consecutively number each application, retain a copy, and deliver the original
				application, whether approved or rejected, to the County Board of Equalization,
				on or before the fourth Monday in April each year for its review. After the
				County Board of Equalization has approved or rejected the application, the
				original application shall be forwarded to the Oklahoma Tax Commission Ad
				Valorem Division by June 15 
				th of the current year.
(c) If the manufacturer's application is
				approved, the assessor shall mark the Notice of Approval or Disapproval (OTC
				Form 900 XMA-B) "
APPROVED
" and notify the applicant at the address
				shown on the application. It shall then be the duty of the Oklahoma Tax
				Commission to make a physical inspection of each facility approved for the
				exemption, determine the fair cash value of the real property, if necessary,
				and the personal property separately, and to determine the assessed value of
				each by applying the assessor's assessment percentage to that value. The Tax
				Commission shall then notify the county assessor of the valuation.
(d) If the county assessor finds that the
				exemption should not be allowed by reason of not being in conformity to the
				law, he shall mark the Notice of Approval or Disapproval (OTC Form 900 XMA-B)
				"
DISAPPROVED
", stating the reason for the disapproval, and shall
				notify the applicant at the address shown in the application. The notice shall
				be mailed on or before the fourth Monday in April. The assessor shall then
				immediately proceed to value and assess the property, as provided by
				law.
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 22 Ok Reg 1518, eff 6-11-05; Amended at 23 Ok Reg
				  2803, eff 6-25-06; Amended at 27 Ok Reg 2272, eff 7-11-10; Amended at 28 Ok Reg
				  931, eff 6-1-11; Amended at 29 Ok Reg 516, eff
				  5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-12 - 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 manufacturing exemption from ad valorem taxation in the same
				  time and manner as provided for reviewing homestead exemptions and shall give
				  written notice to the applicant if the board disallows an exemption which had
				  been allowed by the county assessor. The notice shall state the reason for the
				  rejection and the board shall forward a copy of the notice to the Oklahoma Tax
				  Commission, on forms prescribed by the Tax Commission.
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-13 - 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 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
				  ]
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 22 Ok Reg 1518, eff 6-11-05; Amended at 23 Ok Reg
				  2803, eff 6-25-06; Amended at 29 Ok Reg 516, eff
				  5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-14 - 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,
				  2902]
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended 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 7 - Manufacturing Facilities › Section 710:10-7-15 - Review; protest; appeal

Current through Vol. 41, No. 20, July 1, 2024
(a)
Notice of erroneous exemption; assessment.
If the Tax Commission
				determines that an ad valorem manufacturing exemption has been erroneously or
				unlawfully granted to a manufacturing concern, in whole or in part, shall
				notify the appropriate county assessor, who shall, after notice to the
				applicant as required by law has been given, immediately value and assess the
				property and place the property on the tax rolls for Ad Valorem taxation. [
See:
Attorney General Opinion 03-16]
(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 mailing address shown on the application. The copy
				shall notify the applicant of his right to protest the Commission's
				determination.
(c)
Protest.
Within sixty (60) 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 provision 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.
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 21 Ok Reg 2563, eff 6-25-04; Amended at 22 Ok Reg
				  1518, eff 6-11-05; Amended at 23 Ok Reg 2803, eff 6-25-06; Amended at 27 Ok Reg
				  2272, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-16 - County recording procedure for assessment and tax rolls; reimbursement payments

Current through Vol. 41, No. 20, July 1, 2024
The county recording procedure will separately show each
				  approved "exempt manufacturing" facility, which shall include exempt research
				  and development facilities, in its proper place on each real or personal
				  assessment and tax roll, as other taxable property. Exempt property shall be
				  designated as "exempt manufacturing" property, the tax calculated, and charged
				  to the county treasurer. The Treasurer
will not
bill the owner or
				  post any public notice of delinquent or unpaid tax pursuant to the exemption.
				  The tax for all "exempt manufacturing" property in the county will be
				  reimbursed to the county treasurer by the State Treasurer before the end of the
				  fiscal year, or installment reimbursement payments if the Ad Valorem
				  Reimbursement fund is insufficient to reimburse the full amount with one (1)
				  payment, until the full amount is paid in full. All reimbursements will be
				  based upon a county claim for reimbursement. [
See:
Attorney
				  General Opinion 03-16 and 62 O.S. §
									193
				  ]
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 21 Ok Reg 2563, eff 6-25-04; Amended 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 7 - Manufacturing Facilities › Section 710:10-7-17 - Actual fair cash value

Current through Vol. 41, No. 20, July 1, 2024
The fair cash value used for exempt manufacturing personal
				  property for ad valorem tax purposes will be the amount determined by the
				  Oklahoma Tax Commission. The fair cash value used for exempt manufacturing real
				  property may be determined by the county assessor with the assistance and
				  review of the Oklahoma Tax Commission.
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 22 Ok Reg 1518, eff 6-11-05; Amended at 23 Ok Reg
				  2803, eff 6-25-06; Amended at 27 Ok Reg 2272, eff
				  7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-18 - Designation on assessment roll; real property

Current through Vol. 41, No. 20, July 1, 2024
The first year a manufacturing facility is allowed an ad
				  valorem exemption, the real property is to be designated as XM-1 on the
				  assessment roll under homestead exemptions allowed. The second year the
				  exemption is allowed, XM-2 will be shown under homestead exemptions allowed for
				  that year. The third, fourth and fifth year, the designation will be XM-3,
				  XM-4, and XM-5, respectively. The sixth year, no designation will be shown, and
				  the property will be assessed and taxed as other property.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-19 - Designation on assessment roll; personal property

Current through Vol. 41, No. 20, July 1, 2024
Each exempt manufacturing personal property assessment shall
				  be placed on the personal property assessment roll, as if it were taxable,
				  except it shall be designated the first year the exemption is allowed, XM-1.
				  The second year the exemption is allowed on the same property, the designation
				  shall be XM-2, etc. The designation shall be entered under the less exemptions
				  column.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-20 - Exemptions forwarded to tax rolls

Current through Vol. 41, No. 20, July 1, 2024
Each real or personal "exempt manufacturing" assessment shall
				  be forwarded to the proper tax roll and its "exempt manufacturing" designation
				  (XM-1, etc.) shall be posted in the Treasurer's receipt number space, first
				  half, and in addition, "TXM Reimbursement" shall be entered under "by whom paid
				  " on the same line.
Amended at 14 Ok Reg
				  2670, eff 6-26-97
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-21 - Tax charge to County Treasurer

Current through Vol. 41, No. 20, July 1, 2024
The tax shall be calculated and charged to the County
				  Treasurer for each "exempt manufacturing" real and personal
				  property.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-22 - Owner not billed for tax

Current through Vol. 41, No. 20, July 1, 2024
The county treasurer shall not bill the owner of a
				  manufacturing concern for the portion of ad valorem tax on "exempt
				  manufacturing" property. The county treasurer shall send a copy of the tax bill
				  to the Oklahoma Tax Commission Ad Valorem Division for notification purposes at
				  the same time the tax bill would be otherwise sent to the
				  taxpayer.
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 21 Ok Reg 2563, eff 6-25-04; Amended at 23 Ok Reg
				  2803, eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-23 - No late payment charges

Current through Vol. 41, No. 20, July 1, 2024
No late payment interest or penalty on county 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.
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 23 Ok Reg
				  2803, eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-24 - The county assessor's report to the County Excise Board; abstract of assessment

Current through Vol. 41, No. 20, July 1, 2024
The exempt manufacturing valuations shall be included in the
				  county assessor's Report to Excise Board (SA&I Form 263) and in the Annual
				  Abstract of Valuation and Assessment (OTC Form 917), as for other
				  properties.
Amended 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 7 - Manufacturing Facilities › Section 710:10-7-25 - County claim for reimbursement; funding shortfall

Current through Vol. 41, No. 20, July 1, 2024
Manufacturers tax exemption reimbursements are to have first
				  priority before any other program utilizing the fund ear-marked for the
"Five-year Ad Valorem Tax Exemption for Oklahoma Manufacturers.
In
				  the event of a shortfall of State funding, the county treasurer's 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.
				  [
See:
Attorney General Opinion 03-16]
Amended at 14 Ok Reg
				  2670, eff 6-26-97; Amended 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 7 - Manufacturing Facilities › Section 710:10-7-26 - 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.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 7 - Manufacturing Facilities › Section 710:10-7-27 - Revisions of rules [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 15 Ok Reg
				  3451, eff 7-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 8 - Exemption for Certain Oil and Gas Property Upon Which Oklahoma Gross Production Tax is Paid › Section 710:10-8-1 - General provisions

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 establish guidelines, as authorized by 68 O.S. §
									1001.1,
				  for the determination of properties exempt from ad valorem taxes under the
				  terms of 68 O.S. §§
									1001(S)
				  and (T) by payment of the "
in
				  lieu
" gross production tax.
Added at 21 Ok Reg 2570,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 8 - Exemption for Certain Oil and Gas Property Upon Which Oklahoma Gross Production Tax is Paid › Section 710:10-8-2 - Exempt properties

Current through Vol. 41, No. 20, July 1, 2024
(a) The
				following property shall be eligible for exemption from ad valorem taxation
				pursuant to the provisions paragraphs (S) and (T) of Section
				1001
				of Title 68:
(1) Wellhead equipment, including
				compression equipment that is used for injection purposes on enhanced oil and
				gas recovery projects or compression equipment actually used in the process of
				bringing oil or gas, or both, to the surface;
(2) Pumping units and any other devices
				designed to raise hydrocarbons to the surface;
(3) Tubing, casing and other downhole
				equipment;
(4) Lease production
				tanks, including flow tanks and water tanks;
(5) Production units, separators, heaters,
				treaters, and any other devices designed to remove water and contamination from
				the hydrocarbons which are located upstream from lease production tanks,
				custody transfer points, or where production is commingled with that of other
				leases;
(6) Flow lines going from
				the wellhead to production units, separators, heaters, treaters, and lease
				production tanks, including flow tanks and water tanks;
(7) Residue lines used to return processed
				gas to the lease for use in powering production equipment or for injection
				purposes. If the lines transport gas which is sold or used for any other
				purpose, only that percentage of the value of the lines that equals the
				percentage of the volume of gas used to power production equipment or for
				injection shall qualify for the exemption;
(8) Lease production meters;
(9) Miscellaneous production equipment,
				including but not limited to valves, piping, and electrical accessories;
				and,
(10) Disposal systems which
				are not for commercial purposes and wellbore and non-recoverable down-hole
				material, including casing, actually used in the commercial disposal of waste
				materials produced with oil and gas.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 9 - Manufactured Homes › Section 710:10-9-2 - License plates and decal (initial and annual) for manufactured homes

Current through Vol. 41, No. 20, July 1, 2024
(a) The initial
				decal will be issued with the license plate as follows:
(1) If the manufactured home is not moving,
				the taxpayer is required to obtain a Manufactured Home Certificate 936 (OTC
				Form 936) from the county assessor of the county in which the manufactured home
				was assessed and taxed;
(2) The
				taxpayer should bring their registration papers and certificate of title to the
				county assessor's office and then to the treasurer's office to complete the
				Manufactured Home Certificate 936 (OTC Form 936);
(3) The county treasurer shall collect all
				current and delinquent ad valorem taxes due on the manufactured home and any
				delinquent special assessments due before issuance of a Manufactured Home
				Certificate 936 (OTC Form 936).
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 9 - Manufactured Homes › Section 710:10-9-3 - Transfer of manufactured home with real property

Current through Vol. 41, No. 20, July 1, 2024
When ownership of the manufactured home is transferred with
				  the land upon which it is located with real property, the registration and
				  certificate of title will be transferred in the new ownership as
				  follows:
(1) The new owner will obtain
				a "Manufactured Home Certificate 936" (OTC Form 936) from the county assessor's
				office; and
(2) The new owner will
				present the "Manufactured Home Certificate 936" (OTC Form 936) to Service
				Oklahoma or a licensed operator who will prepare the registration and
				certificate of title pursuant to the rules and regulations of Service Oklahoma.
				A registration would not be issued unless the initial registration fee was
				never collected.
(3) All taxes due,
				as required by the statutes of Oklahoma, including the current year's ad
				valorem taxes, will be collected before issuance of the "Manufactured Home
				Certificate 936" (OTC Form 936). However, there will be no excise tax due on
				the change in registration and certificate of title.
(4) If the manufactured home owner has
				surrendered the title in accordance with 47 O.S. § 1110, no title work or
				OTC Form 936 will be required, provided the home is not being moved.
Amended at 12 Ok Reg
				  2603, eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 20 Ok Reg
				  2154, eff 6-26-03; Amended at 21 Ok Reg 2563, eff
				  6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 9 - Manufactured Homes › Section 710:10-9-4 - Used manufactured homes held for resale; dealers

Current through Vol. 41, No. 20, July 1, 2024
Used manufactured homes shall be exempt from ad valorem
				  taxation if all the following requirements are met:
(1) The used manufactured home must be
				registered or assigned to a licensed Oklahoma manufactured home
				dealer.
(2) The used manufactured
				home is held for resale on a sales lot by a licensed Oklahoma manufactured home
				dealer on January 1st of the assessment year. The dealer shall be required,
				however, to obtain a current certificate of title (Title must be brought up in
				dealer's name.) and registration decal for any used manufactured home held for
				resale by January 31st in lieu of payment of ad valorem taxes. No certificate
				of title and registration decal shall be issued to the dealer without a
				completed "Manufactured Home Certificate 936" (OTC Form 936) in the dealer's
				name from the assessor's office in the county in which the manufactured home is
				located. A manufactured home held for resale without a current certificate and
				registration decal is subject to ad valorem tax on January 1st of the
				assessment year.
(3) A licensed
				Oklahoma manufactured home dealer must meet these qualifications:
(A) A lawful dealers license obtained from
				the Used Motor Vehicle and Parts Commission. The license permits the buying,
				selling, or exchange of manufactured homes;
(B) The licensed manufactured homes are
				bought, sold and exchanged at an established place of business in this state.
				An established place of business shall include the sales lot. A sales lot is an
				established place of business at which:
(i)
				The licensed manufactured home dealer places his inventory;
(ii) The licensed manufactured home dealer
				maintains his books and records on the sale of manufactured homes;
				and
(iii) The licensed manufactured
				home dealer buys for resale and sells or exchanges used manufactured
				homes.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 9 - Manufactured Homes › Section 710:10-9-5 - Exemption for persons in active military service-owned manufactured homes

Current through Vol. 41, No. 20, July 1, 2024
(a)
Manufactured homes.
The manufactured home of an active duty
				nonresident service person residing in the State of Oklahoma in compliance with
				military orders is exempt from ad valorem taxation and is to be registered
				pursuant to the Oklahoma Vehicle License and Registration Act.
(b)
When exemption not
				applicable.
The provisions of subsection (a) of this Section do not
				apply when a serviceman establishes residency by the filing of a homestead
				exemption.
Amended at 12 Ok Reg
				  2603, eff 6-26-95; Amended at 21 Ok Reg 2563, eff
				  6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 9 - Manufactured Homes › Section 710:10-9-7 - Moving manufactured homes

Current through Vol. 41, No. 20, July 1, 2024
(a)
License plates.
Except as described in subsection (b), a current
				manufactured home license plate, in the form of a permanent metal or temporary
				dealer plate, is to be displayed at all times when upon a public roadway.
				[
See:
47 O.S. §
									1113(E)
				] An
"M"
tag is issued to manufactured home dealers and can only
				be used for the purchase and delivery of manufactured homes for the dealer's
				place of business. A
"K"
tag is an "in-transit" license plate
				issued to transporters and can be used only for transporting a new manufactured
				home or in the case of manufactured homes coming into Oklahoma from another
				state. Neither an
"M"
tag, nor a
"K"
tag may be used
				to transport a repossessed manufactured home, which requires use of a
				repossession affidavit.
(b)
Permit to transport or move; exceptions to payment of ad valorem tax paid
				in advance.
The Department of Public Safety shall
not
issue
				a permit to any person to transport or move a manufactured home without
				evidence of a current calendar year registration and decal on that manufactured
				home, except:
(1) To the holder of a dealer's
				license plate (
"M"
tag) issued by the Oklahoma Tax
				Commission;
(2) To the holder of a
				transporter's in-transit license plate ("K" tag) issued by the Oklahoma Tax
				Commission;
(3) In the case of a
				manufactured home which is in the state of Oklahoma for less than sixty (60)
				days and the tax receipts of the state in which residency is claimed are
				provided; or,
(4) When a
				properly-completed repossession affidavit, issued pursuant to the terms of
				Sections
				1110
				and
				1126
				of Title 47, has been obtained for use in moving a repossessed manufactured
				home to a secure location. [
See:
47 O.S. §
										1113(E)
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 9 - Manufactured Homes › Section 710:10-9-8 - Manufactured homes subject to ad valorem assessment on real property; real property assessment records

Current through Vol. 41, No. 20, July 1, 2024
(a)
Property subject to this regulation.
A manufactured home which is
				located on land owned by the owner of the manufactured home is subject to real
				property assessment.
(b)
Separation of records of value kept by county assessor.
[
See
: 68 O.S. §
									2813(B)
				] Records kept by the county assessor must comply with the following:
(1) The calculation of fair cash value will
				be located in a area on the record separate and apart from other improvement
				calculations.
(2) Compliance with
				this Section is met if the manufactured home is separately described and the
				value is set out separately from the land and other improvements located on the
				property.
(3) The Vehicle
				Identification Number (VIN) must be shown on an assessment record.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 9 - Manufactured Homes › Section 710:10-9-9 - Homestead exemption requirements; improper registration of title

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for homestead.
An owner of a manufactured home may
				apply for homestead exemption if all the following requirements are met:
(1) The land and the manufactured home are in
				the ownership of the same person; or,
(2) The applicant for homestead exemption is
				residing in a manufactured home that is owned by someone else. The applicant
				must own the land that the manufactured home is located on to qualify for
				homestead exemption. The owner or agent of the owner must render the
				manufactured home to the county assessor as personal property; [See: OAC
				710:10-9-10 and 710:10- 9-11]
				and,
(3) The owner of the land and
				manufactured home is residing upon the property and domicile thereon;
				and
(4) The owner meets the record
				ownership requirements for the land as set out in the Ad Valorem Tax Code to
				qualify for homestead exemption; and
(5) The land, improvements and manufactured
				home are valued and assessed as real property.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 9 - Manufactured Homes › Section 710:10-9-10 - Calculation of homestead exemption

Current through Vol. 41, No. 20, July 1, 2024
The homestead exemption described by
				  710:10-9-9
				  shall be calculated as follows:
(1)
				The land is valued at fair cash value;
(2) The county assessor's current fractional
				assessment percentage is applied to the fair cash value of the land to obtain
				the assessment;
(3) The
				one-thousand dollar ($1,000) homestead exemption is deducted from the
				assessment of the land and the manufactured home; and
(4) Any excess homestead exemption value
cannot
be applied to the manufactured home if the manufactured
				home is assessed as
personal property
.
Amended at 12 Ok Reg
				  2603, eff 6-26-95; Amended at 19 Ok Reg 1205, eff
				  5-11-02