Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 3 - Equalization Study
Part 5 - AUTHORITIES AND METHODOLOGY
Section 710:10-3-54 - Review of assessment and tax rolls

Universal Citation: OK Admin Code 710:10-3-54
Current through Vol. 42, No. 1, September 16, 2024

Ad Valorem Division personnel may from time to time compare assessment valuations used in the equalization study from the assessment rolls with the assessment valuation of the tax rolls. If it becomes apparent that there is a pattern of inconsistency between these two rolls, the Oklahoma Tax Commission Ad Valorem Division may conduct an in-depth review of assessment records in the county and report its findings to the State Board of Equalization.

Amended at 11 Ok Reg 3469, eff 6-26-94; Amended at 15 Ok Reg 3451, eff 7-11-98

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