Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 10 - Visual Inspection Plan
Part 7 - CONTROLS AND EVALUATION
Section 710:10-10-42 - Coverage
Current through Vol. 42, No. 1, September 16, 2024
(a) The visual inspection plan shall estimate the total number count of property parcels to be inspected by use category and geographic area, including exempt parcels and the number to be inspected each year. The plan shall include ranges, townships, and school districts. If the actual number of parcels inspected is close (generally 2% to 5% of the estimated parcels to be inspected in the county's visual inspection plan for that year), the county is not required to file an amended visual inspection plan for the following year.
(b) If a newly elected or appointed assessor discovers the need to modify the approved visual inspection plan, a time period of 90 days will be allowed from the date they take office, in which an amended plan may be filed with the Oklahoma Tax Commission Ad Valorem Division.
Added at 14 Ok Reg 2670, eff 6-26-97; Amended at 19 Ok Reg 1205, eff 5-11-02
