Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 12 - Agricultural Land Conservation Adjustment
Section 710:10-12-5 - Beginning date of adjustment; failure to claim
Universal Citation: OK Admin Code 710:10-12-5
Current through Vol. 42, No. 1, September 16, 2024
The period of allowable conservation land adjustment shall begin on January 1, following the initial qualifying use of the property in the conservation program as provided by law. Application must be made in the tax year for which the adjustment is requested. Failure to claim an adjustment shall not toll or extend the period of allowable adjustment. No claims may be retroactive.
Added at 18 Ok Reg 2796, eff 6-25-01
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