Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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
Latest version.
- 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.