Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 6 - Storm Shelter Exemption
Section 710:10-6-3 - Status as of January 1 controls
Universal Citation: OK Admin Code 710:10-6-3
Current through Vol. 42, No. 1, September 16, 2024
In order to obtain the exemption for a storm shelter, the applicant must be the actual owner of the property on January 1 of the year for which the exemption is sought. If evidence of title is not executed on or before January 1 and filed of record in the office of the County Clerk on or before February 1, no exemption can be allowed.
Added at 20 Ok Reg 2154, eff 6-26-03
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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