{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2902.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2902.1","heading":"Dates and activities to follow in administering Section","body":"2902.\n\nIn order to administer subsection C of Section 2902 of this\n\ntitle, the following dates and activities shall apply:\n\n1. Any person, firm or corporation claiming the exemption\n\nherein provided pursuant to subsection C of Section 2902 of this\n\ntitle shall file, each year for which the exemption is claimed, an\n\napplication therefor with the county assessor of the county in which\n\nthe new, expanded or acquired facility is located. Such application\n\nshall be on a form or forms prescribed by the Oklahoma Tax\n\nCommission and shall be filed before July 1, 1993; and, thereafter\n\nsubsequent years of application for the exemption shall be filed on\n\nor before March 15 of the calendar year in which the facility\n\ndesires to take the exemption.\n\nProvided, for those person, firms or corporations qualifying\n\npursuant to subsection C of Section 2902 of this title, the\n\nexemption from ad valorem taxes shall continue in effect for the\n\nfour (4) following years upon application as long as all\n\nrequirements in subsection C of Section 2902 of this title are met;\n\nand\n\n2. Such application shall be examined by the county assessor\n\nand approved or rejected by the county assessor in the same manner\n\nas provided by law for approval or rejection of claims for homestead\n\nexemptions. Any applicants rejected by the county assessor whose\n\napplications were received before July 1, 1993, may protest any\n\nrejection to the county equalization board which shall conduct\n\nhearings to protest in the manner prescribed pursuant to Title 68 of\n\nthe Oklahoma Statutes. In the event the county equalization board\n\nhas adjourned and so is unable to conduct a review of the county\n\nassessor’s rejection in tax year 1993, the board shall hear the\n\nprotest in 1994. Provided, applicants must appeal within thirty\n\n(30) days of rejection. The applicant shall not be required to pay\n\nthe tax until appeal is heard by the county equalization board. In\n\nthe event payment is determined to be due by the county equalization\n\nboard, the company shall pay said tax, but no interest or penalty\n\nshall be assessed or due. Approved applications shall be filed by\n\nthe county assessor with the Tax Commission no later than August 1,\n\n1993. Incomplete applications and applications filed after such\n\ndate will be declared null and void by the Tax Commission.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"49eadac19e3c500a4bbc0b4e90fb273b97c3ae3bf13883e245edc8e3b17c5556","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2902","next":"us-ok/okla.-stat.-tit.-68-68-2902.2"},"notice":"GroundRules: Original legal text. Not legal advice."}