Dear Property Owner,
Recently some taxpayers received an Oklahoma Tax Commission 924 state-mandated form. "Individual Agriculture Personal Property." I have received a number of calls from concerned citizens about this form. In 2010, before I took office, the Ad Valorem Division and the Oklahoma County Assessors Association Forms Committee met to standardize all Ad Valorem forms. It was resolved that the assessment of Unmanufactured Farm Products as of May 31 is current state law and should remain on the form.
"All Unmanufactured Farm Products shall be assessed and valued as of the preceding May 31. " My office realizes you may have only a minimal amount, if any, to report of unmanufactured farm products on hand as of May 31.
Beginning Jan. 1997, Logan County voted to exempt from Ad Valorem tax, household goods of the heads of families and livestock employed in support of the family. The exemption is limited to livestock owned by individuals or families and is not applicale to livestock owned by business entities.
Logan County residents who are not business entities should disregard Part IV of Form 924 (Livestock).
It is my hope that in future years the Tax Commission form will be designed to only reflect Logan County taxes and not the items that may be taxed in other counties. I have contacted our Oklahoma State Representative Jason Murphey and he is in the process of working with the Tax Commission to see that this confusion is avoided in the future. I hope this provides clarification, but please do not hesitate to contact me at any time. My phone number is 405-282-3509. I am always happy to work on your behalf.
Logan County Assessor