Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 12 - Agricultural Land Conservation Adjustment
Section 710:10-12-13 - Actual Fair Cash Value

The use value used for the conservation land adjustment for ad valorem tax purposes will be the amount determined by the county assessor with the assistance of the Oklahoma Tax Commission, if required. [See:710:10-12-7 ]. In calculating the use value of Buffer Strips as defined in 68 O.S. § 2817.2, exclusive consideration shall be based only on income from production of agriculture from such Buffer Strips, not including federal or state subsidies, when valued as required by 68 O.S. § 2817.2(C).

Added at 18 Ok Reg 2796, eff 6-25-01; Amended at 23 Ok Reg 2803, eff 6-25-06