Oklahoma Code § 68-2817.2

Title 68. Revenue And Taxation: Buffer strips – Uniform certified document – Duties of
Open in Lexace · Ask the AI about this section
Conservation Commission.
A.  For purposes of this section, the term “buffer strip” shall
include any of the following approved Natural Resources Conservation
Service (NRCS) practices which meet the standards and specifications
of the NRCS:
1.  Alley cropping;

2.  Filter strip;
3.  Field border;
4.  Contour buffer strips;
5.  Grassed waterway;
6.  Riparian forest buffer; or
7.  Riparian herbaceous cover.
B.  In order to qualify under this section, the landowner must
be participating in an Oklahoma Conservation Commission state cost-
share program or be participating in federal conservation cost share
programs through the United States Department of Agriculture.
Eligibility for land to be considered under this section shall be
based on the Natural Resources Conservation Service Buffer Strip
Standards and Specifications and eligibility for state buffer
programs shall be based on the requirements of the local
conservation district.
C.  For purposes of valuation and assessment as provided in
Section 2817 of Title 68 of the Oklahoma Statutes, a buffer strip
shall be valued as a separate parcel of property.
D.  1.  The conservation district in which the land is located
shall assist the taxpayer in completing a uniform certified document
as prescribed by the Oklahoma Tax Commission in cooperation with the
Conservation Commission that certifies:
a. the property meets the requirements established under
this section for buffer strips, and
b. the acreage or square footage of property which
qualifies for assessment as a buffer strip.
2.  The document shall be filed by the applicant with the county
assessor of the county in which the land is located by March 15.
Approved applications shall be filed by the county assessor with the
Tax Commission.
E.  Nothing in this section shall be construed to require any
taxpayer to have buffer strips.
F.  The Oklahoma Conservation Commission, in consultation with
the Natural Resources Conservation Service, shall provide a report
concerning the implementation of this program to the Oklahoma
Legislature by March 1, 2002.
G.  The Oklahoma Conservation Commission shall be responsible
for the administration of any state programs for assessing,
monitoring, studying and restoring buffer strips.  Such
administration shall include, but not be limited to, the receipt and
expenditure of funds from federal, state and private sources for
buffer strips.

‹ Prev All Oklahoma sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.