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