Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 10 - Visual Inspection Plan
Part 7 - CONTROLS AND EVALUATION
Section 710:10-10-43 - Sample of use categories
Universal Citation: OK Admin Code 710:10-10-43
Current through Vol. 42, No. 1, September 16, 2024
The visual inspection plan shall be adequate to ensure that the information collected from the visual inspection of property each year is sufficient to establish a representative sample from each property use category. To ensure the proper valuation practice of all taxable properties within each use category, an accepted standard for mass appraisal shall be used.
Added at 14 Ok Reg 2670, eff 6-26-97; Amended at 19 Ok Reg 1205, eff 5-11-02
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