SECTION 710:10-6-3. Status as of January 1 controls

Latest version.

In order to obtain the exemption for a storm shelter, the applicant must be the actual owner of the property on January 1 of the year for which the exemption is sought. If evidence of title is not executed on or before January 1 and filed of record in the office of the County Clerk on or before February 1, no exemption can be allowed.

[Source: Added at 20 Ok Reg 2154, eff 6-26-03]

                    
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