Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 12 - Agricultural Land Conservation Adjustment
Section 710:10-12-2 - Requirements for approval as agricultural land conservation adjustment

(a) In order to be approved for the "Agricultural Land Conservation Adjustment" the applicant must currently be participating in an Oklahoma Conservation Commission state cost-share program or in a federal conservation cost-share program through the USDA. Eligibility for federal programs shall be based on the Natural Resources Conservation Service Field Office Technical Guide, Buffer Strip Standards, and eligibility for the state programs shall be based on the requirements of the local conservation district.

(b) Each year the adjustment is requested, the applicant must complete OTC Form 999 which must be filed by March 15th with the county assessor. Because the state reimburses counties for revenue lost due to this adjustment, the application must be filed annually. The specific conservation area must be applied for and identified as required on OTC Form 999. Any additional legal descriptions or directions to the area may be attached as an addendum. The specific location of the conservation area must also be identified by an aerial photo or soil map supplied by the applicant and certified by the conservation district to the county assessor which matches the Conservation Cost-Share Agreement.

(c) The information found in Part 2 of OTC Form 999 must be identical to the information on the Conservation Cost-Share Agreement. Failure to comply will result in denial of the reimbursement by the Tax Commission.