Okla. Admin. Code § 710:10-3-33

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

Section 710:10-3-33 - Informal protest by the county assessor; detection of sampling problems

(a) A county assessor may file an informal protest related to the findings of his equalization study detailing any suspected problem in sampling which may distort the true picture of the assessment levels and uniformity in his county or any other finding in the study with which he disagrees. This informal protest should be made in writing, as soon as possible after an examination of documents provided by the Oklahoma Tax Commission which would alert the assessor to a possible problem. This informal protest must be filed before the first Monday in November and should specifically state the suspected problem and the class or classes of property affected.

(b) The Tax Commission may use any generally accepted statistical techniques or methods of observation that would detect problems in sampling.

(c) The county assessor will be notified in writing of any sampling problems and methods used to correct them and will also be notified of the new results to be submitted to the State Board of Equalization. [See: IAAO Standard on Assessment Ratio Studies, Latest edition. ]

Okla. Admin. Code § 710:10-3-33

Amended at 11 Ok Reg 3469, eff 6-26-94; Amended at 14 Ok Reg 2670, eff 6-26-97; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 24 Ok Reg 2343, eff 6-25-07