Okla. Admin. Code § 710:10-9-15

Current through Vol. 42, No. 4, November 1, 2024

Section 710:10-9-15 - Preparation and content of assessment rolls

(a)Authority to prescribe forms.

(1) The Oklahoma Tax Commission is authorized by law to prescribe forms for the use of the county assessors in the ad valorem assessment process.

(2) The annual assessment roll prepared by each county assessor shall be prepared in such form as may be prescribed by the Oklahoma Tax Commission.

(b)Assessment roll preparation and content.

(1)Real estate.

(A) Land and improvements will be listed and valued separately on the assessment roll.

(B) An additional column contiguous to the land and improvement assessment will show the assessed value of the manufactured home.

(2)Personal Property.

The manufactured home section of the personal property assessment roll shall be prepared by the method prescribed by law for personal property assessment roll.

Okla. Admin. Code § 710:10-9-15

Amended at 12 Ok Reg 2603, eff 6-26-95

Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021