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 Oklahoma Statutes (Last Updated: September 18, 2014)
 Title 68. REVENUE AND TAXATION

  § 68-2817.2. Buffer strips – Uniform certified document – Duties of Conservation Commission.  

Latest version.

  • 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.

Added by Laws 2000, c. 255, § 2, eff. Jan. 1, 2001.  Amended by Laws 2005, c. 451, § 2, eff. Jan. 1, 2006.