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
Part 1. GENERAL PROVISIONS
Part 3. DATA COLLECTION
Part 5. AUTHORITIES AND METHODOLOGY
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 1. GENERAL PROVISIONS
Part 3. PLANNING AND ORGANIZATION
Part 5. DIRECTION AND GUIDANCE
Part 7. CONTROLS AND EVALUATION
Part 9. PERSONNEL
Part 11. BUDGET
Subchapter 11. Reimbursements and Assistance to Counties [revoked]
SECTION 710:10-11-1. Purpose [revoked]
SECTION 710:10-11-1. Purpose [revoked]
SECTION 710:10-11-2. Definitions [revoked]
SECTION 710:10-11-2. Definitions [revoked]
SECTION 710:10-11-3. Reimbursement program [revoked]
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 710:10-11-4. 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 710:10-11-5. Assessor Hardware Upgrade Cash Fund [revoked]
SECTION 710:10-11-6. Approved plan [revoked]
SECTION 710:10-11-6. Approved plan [revoked]
SECTION 710:10-11-7. Requirement of additions to current funding levels [revoked]
SECTION 710:10-11-7. Requirement of additions to current funding levels [revoked]
SECTION 710:10-11-8. Application for reimbursements [revoked]
SECTION 710:10-11-8. Application for reimbursements [revoked]
SECTION 710:10-11-9. Distribution of reimbursement funds to the counties [revoked]
SECTION 710:10-11-9. Distribution of reimbursement funds to the counties [revoked]
SECTION 710:10-11-10. Bid procedures [revoked]
SECTION 710:10-11-10. Bid procedures [revoked]
SECTION 710:10-11-11. Limitation on obligations [revoked]
SECTION 710:10-11-11. Limitation on obligations [revoked]
SECTION 710:10-11-12. Review and monitoring of funds [revoked]
SECTION 710:10-11-12. Review and monitoring of funds [revoked]
SECTION 710:10-11-13. Requests for review [revoked]
SECTION 710:10-11-13. Requests for review [revoked]
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

Note


[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]