Okla. Admin. Code § 710:10-3-32

Current through Vol. 42, No. 7, December 16, 2024

Section 710:10-3-32 - Inspection of sales and use-value data by county assessor on completion of equalization study; objections to sale or appraisal

(a) The Director of the Ad Valorem Division shall submit to each county assessor a listing of the sales data and assessment data for further screening used to determine assessment equity statistics. The Oklahoma Tax Commission Ad Valorem Division staff shall not make any corrections, deletions or adjustments without approval of the Director of the Ad Valorem Tax Division or a person designated by the Director with the authority to make such approvals.

(b) Any objection shall be upon forms provided to the county assessors by the Oklahoma Tax Commission.

(c) These forms will be returned with objections noted and properly documented with deeds, instruments or affidavits for exclusion from the study or correction of error.

(d) Objections to sampling techniques and suspected sampling problems will be subject to the procedure outlined in 710:10-3-33.

(e) The county assessor shall be provided the complete list of unedited, raw sales data collected for the county prior to any edits or deletions by the Ad Valorem Division. The sales data list shall be provided to the county assessor upon completion of preliminary equalization study data collection.

Okla. Admin. Code § 710:10-3-32

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