Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 12 - Agricultural Land Conservation Adjustment
Section 710:10-12-12 - County recording procedure for real property assessment and tax rolls

The county recording procedure will be to separately show each approved parcel, in its proper place on the assessment and tax roll, as if it were non-adjusted property. "Adjustment property" shall be designated, the tax calculated, and charged to the treasurer. The Treasurer will not bill the owner, for the difference between actual tax and adjusted tax. The difference in tax will be paid by the State Treasurer at the end of the fiscal year, based upon a county claim for reimbursement filed in June of the following year.

Added at 18 Ok Reg 2796, eff 6-25-01