Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 10. AD Valorem |
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] |