Chapter 10. AD Valorem  

Subchapter 1. General Provisions
SECTION 710:10-1-1. Purpose
SECTION 710:10-1-2. Assessment percentage guidelines
SECTION 710:10-1-3. Procedures for implementation of the ad valorem valuation limitation
SECTION 710:10-1-4. Limitation of the fair cash value on homestead property of qualified owners; and additional homestead exemption
Subchapter 2. Business Personal Property Valuation Schedules
SECTION 710:10-2-1. General provisions
SECTION 710:10-2-2. Agricultural products and related equipment
SECTION 710:10-2-3. Business related equipment
SECTION 710:10-2-4. Industrial related equipment
SECTION 710:10-2-5. Petroleum related equipment
SECTION 710:10-2-6. Other equipment
Subchapter 3. Equalization Study
Subchapter 4. Annual Valuation Mandate [revoked]
SECTION 710:10-4-1. Purpose [revoked]
SECTION 710:10-4-2. Definitions [revoked]
SECTION 710:10-4-3. Responsibilities of County Assessor [revoked]
SECTION 710:10-4-4. Elements essential to proper visual inspection [revoked]
SECTION 710:10-4-5. Activities essential to visual inspection [revoked]
SECTION 710:10-4-6. Annual valuation of all real and personal property outside visual inspection area [revoked]
SECTION 710:10-4-7. CAMA completion requirement as evidence of annual valuation [revoked]
SECTION 710:10-4-8. Determination of compliance with annual valuation requirements; certification to the State Board of Equalization [revoked]
SECTION 710:10-4-9. Findings of the annual valuation audit [revoked]
Subchapter 5. Homestead Exemption
SECTION 710:10-5-1. Status as of January first governs; exception
SECTION 710:10-5-2. Homestead exemption available to natural persons, citizens; marital status irrelevant
SECTION 710:10-5-3. What constitutes residence and domicile; temporary absence
SECTION 710:10-5-4. Restrictions as to homestead acreage, valuation, and location
SECTION 710:10-5-5. Indian land [revoked]
SECTION 710:10-5-6. What constitutes "actual owner"
SECTION 710:10-5-7. Undivided interests in homesteads
SECTION 710:10-5-8. Keeping of roomers or boarders [revoked]
SECTION 710:10-5-9. Homesteads used partially for business or commercial purposes; allocation of value and exemption [revoked]
SECTION 710:10-5-10. Filing an application
SECTION 710:10-5-11. What levies exempt
SECTION 710:10-5-12. Exemption limited to natural persons
SECTION 710:10-5-13. Parents and children as co-owners
Subchapter 6. Storm Shelter Exemption
SECTION 710:10-6-1. Purpose
SECTION 710:10-6-2. Definitions
SECTION 710:10-6-3. Status as of January 1 controls
SECTION 710:10-6-4. Ownership
SECTION 710:10-6-5. Period of exemption
SECTION 710:10-6-6. Exemption not restricted to homestead property
SECTION 710:10-6-7. Undivided interests
SECTION 710:10-6-8. Filing an application
SECTION 710:10-6-9. County assessor to make determination of status
SECTION 710:10-6-10. County recording procedure for real property assessment and tax rolls
Subchapter 7. Manufacturing Facilities
SECTION 710:10-7-1. Purpose
SECTION 710:10-7-2. Requirements for exemption for qualified manufacturing facilities established, expanded, or acquired, on or before July 1, 2003 [revoked]
SECTION 710:10-7-2.1. Manufacturing facility exemption for facilities which are established, expanded, or acquired on or after January 1, 2000 [revoked]
SECTION 710:10-7-2.2. Exemption requirements for qualified manufacturing and research and development facilities established, expanded or acquired
SECTION 710:10-7-2.3. Delayed application of five year exemption period
SECTION 710:10-7-3. Strict compliance
SECTION 710:10-7-4. Qualifying manufacturing concerns exempt; forms
SECTION 710:10-7-5. Date of qualification; application for exemption
SECTION 710:10-7-6. Beginning date of exemption; failure to claim
SECTION 710:10-7-7. Continuance of operation of all facilities
SECTION 710:10-7-8. Property used in a manufacturing facility
SECTION 710:10-7-9. Inventories not exempt
SECTION 710:10-7-10. Examination and inspection of property and records
SECTION 710:10-7-11. County assessor to make initial determination of status; examination and valuation of the facility; notice upon rejection
SECTION 710:10-7-12. County Board of Equalization to review
SECTION 710:10-7-13. Hearings before County Board of Equalization
SECTION 710:10-7-14. Appeal from Board of Equalization to district court
SECTION 710:10-7-15. Review; protest; appeal
SECTION 710:10-7-16. County recording procedure for assessment and tax rolls; reimbursement payments
SECTION 710:10-7-17. Actual fair cash value
SECTION 710:10-7-18. Designation on assessment roll; real property
SECTION 710:10-7-19. Designation on assessment roll; personal property
SECTION 710:10-7-20. Exemptions forwarded to tax rolls
SECTION 710:10-7-21. Tax charge to County Treasurer
SECTION 710:10-7-22. Owner not billed for tax
SECTION 710:10-7-23. No late payment charges
SECTION 710:10-7-24. The county assessor's report to the County Excise Board; abstract of assessment
SECTION 710:10-7-25. County claim for reimbursement; funding shortfall
SECTION 710:10-7-26. Rulings of State Auditor and Inspector
SECTION 710:10-7-27. Revisions of rules [revoked]
Subchapter 8. Exemption for Certain Oil and Gas Property Upon Which Oklahoma Gross Production Tax is Paid
SECTION 710:10-8-1. General provisions
SECTION 710:10-8-2. Exempt properties
Subchapter 9. Manufactured Homes
SECTION 710:10-9-1. Listing and assessment of manufactured homes for ad valorem taxes
SECTION 710:10-9-2. License plates and decal (initial and annual) for manufactured homes
SECTION 710:10-9-3. Transfer of manufactured home with real property
SECTION 710:10-9-4. Used manufactured homes held for resale; dealers
SECTION 710:10-9-5. Exemption for persons in active military service-owned manufactured homes
SECTION 710:10-9-6. Registration and ad valorem taxation of manufactured homes of nonresident owners
SECTION 710:10-9-7. Moving manufactured homes
SECTION 710:10-9-8. Manufactured homes subject to ad valorem assessment on real property; real property assessment records
SECTION 710:10-9-9. Homestead exemption requirements; improper registration of title
SECTION 710:10-9-10. Calculation of homestead exemption
SECTION 710:10-9-11. Manufactured homes as personal property
SECTION 710:10-9-12. Manufactured homes not registered or assessed for ad valorem taxation
SECTION 710:10-9-13. Adding manufactured homes omitted in previous years to assessment and tax rolls
SECTION 710:10-9-14. Registration of new or used non-registered manufactured homes; payment of taxes; failure to show proof of registration
SECTION 710:10-9-15. Preparation and content of assessment rolls
SECTION 710:10-9-16. Preparation and content of tax rolls
SECTION 710:10-9-17. Procedure for calculation and payment of taxes
SECTION 710:10-9-18. Required registration information; duties of county assessor and treasurer
SECTION 710:10-9-19. Obtaining a release of taxes paid for ad valorem tax liability before the subsequent move of a manufactured home from initial situs within the tax year
SECTION 710:10-9-20. Repossession of manufactured home where ad valorem taxes due
SECTION 710:10-9-21. Calculation of taxes due on repossessed or relocated manufactured home
SECTION 710:10-9-22. Collection of taxes on repossessed manufactured homes
SECTION 710:10-9-23. Manufactured homes as personal property; delinquent taxes; deeds in lieu of foreclosure; liens
SECTION 710:10-9-24. Personal property tax lien against a manufactured home
SECTION 710:10-9-25. Tax warrant; unauthorized moving of manufactured home to another county
SECTION 710:10-9-26. Unclaimed warrants on tax refunds
SECTION 710:10-9-27. Procedures for overages and underages on tax roll
SECTION 710:10-9-28. Implementation and compliance [revoked]
Subchapter 10. Visual Inspection Plan
Part 11. BUDGET
Subchapter 11. Reimbursements and Assistance to Counties
SECTION 710:10-11-1. Purpose
SECTION 710:10-11-2. Definitions
SECTION 710:10-11-3. Reimbursement program [revoked]
SECTION 710:10-11-4. Program for assistance to counties to upgrade existing hardware and software; systems compatibility [revoked]
SECTION 710:10-11-5. Assessor Hardware Upgrade Cash Fund [revoked]
SECTION 710:10-11-6. Approved plan [revoked]
SECTION 710:10-11-7. Requirement of additions to current funding levels [revoked]
SECTION 710:10-11-8. Application for reimbursements [revoked]
SECTION 710:10-11-9. Distribution of reimbursement funds to the counties [revoked]
SECTION 710:10-11-10. Bid procedures [revoked]
SECTION 710:10-11-11. Limitation on obligations [revoked]
SECTION 710:10-11-12. Review and monitoring of funds [revoked]
SECTION 710:10-11-13. Requests for review
Subchapter 12. Agricultural Land Conservation Adjustment
SECTION 710:10-12-1. Purpose
SECTION 710:10-12-2. Requirements for approval as agricultural land conservation adjustment
SECTION 710:10-12-3. Strict compliance
SECTION 710:10-12-4. Qualifying conservation land exempt; forms
SECTION 710:10-12-5. Beginning date of adjustment; failure to claim
SECTION 710:10-12-6. County assessor to determine eligibility; examination and valuation of the application; notice upon rejection
SECTION 710:10-12-7. Method of valuation
SECTION 710:10-12-8. County Board of Equalization to review
SECTION 710:10-12-9. Hearings before County Board of Equalization
SECTION 710:10-12-10. Appeal from Board of Equalization to district court
SECTION 710:10-12-11. Review; protest; appeal
SECTION 710:10-12-12. County recording procedure for real property assessment and tax rolls
SECTION 710:10-12-13. Actual Fair Cash Value
SECTION 710:10-12-14. Designation on assessment roll; real property
SECTION 710:10-12-15. Adjustments forwarded to tax rolls
SECTION 710:10-12-16. Tax charge to County Treasurer
SECTION 710:10-12-17. Owner not billed for tax
SECTION 710:10-12-18. No late payment charges
SECTION 710:10-12-19. Assessor's report to Excise Board; abstract of assessment
SECTION 710:10-12-20. County claim for reimbursement; funding shortfall
SECTION 710:10-12-21. Rulings of State Auditor and Inspector
Subchapter 13. Valuation Exclusion for Desulphurization Equipment
SECTION 710:10-13-1. Purpose
SECTION 710:10-13-2. Requirements for qualification of certain assets for valuation exclusion
SECTION 710:10-13-3. Strict compliance
SECTION 710:10-13-4. Application for valuation exclusion of assets
SECTION 710:10-13-5. Notification to County Assessor and Tax Commission
SECTION 710:10-13-6. Further determination by the County Assessor or Ad Valorem Division
SECTION 710:10-13-7. Further determination of eligibility by the County Assessor
SECTION 710:10-13-8. Exclusion of valuation for qualified assets
SECTION 710:10-13-9. Denial by the County Assessor
SECTION 710:10-13-10. Hearings before the County Board of Equalization
SECTION 710:10-13-11. Appeal from Board of Equalization to district court
SECTION 710:10-13-12. Erroneous adjustment or assessment; review; protest; appeal
SECTION 710:10-13-13. County recording procedure for real and personal assessment and tax rolls
Subchapter 14. Disabled Veterans in Receipt of Compensation at the one Hundred Percent Rate
SECTION 710:10-14-1. General provisions
SECTION 710:10-14-2. [Reserved]
SECTION 710:10-14-3. Relationship to other exemptions and programs
SECTION 710:10-14-4. Qualified owner
SECTION 710:10-14-5. Application
SECTION 710:10-14-6. Duties of the assessor
SECTION 710:10-14-7. Right of appeal
SECTION 710:10-14-8. Duration; conditions which terminate the exemption
Subchapter 15. Freeport Exemption
SECTION 710:10-15-1. General provisions
SECTION 710:10-15-2. Application
SECTION 710:10-15-3. Duties of the assessor
SECTION 710:10-15-4. Right of appeal
Subchapter 16. Unremarried Surviving Spouses of Persons Who Died in the Line of Military Duty
SECTION 710:10-16-1. General provisions
SECTION 710:10-16-2. Relationship to other exemptions and programs
SECTION 710:10-16-3. Qualified owner
SECTION 710:10-16-4. Application


[Authority: 68 O.S., §§ 203, 205(C)(7), 1001.1, 2802.1(C), 2817(B), 2825, 2827, 2829(D), 2830, 2875, 2898, 2902(H), 2902.3(H) and 2946.2(D)]
[Source: Codified 12-30-91]