Opinion No. (1998)

Dear Representative Sullivan,

¶ 0 This office has received your letter requesting an Official Attorney General Opinion addressing, in effect, the following questions:

1. Is corporate farming constitutional under the OklahomaConstitution?

2. How should managed timberland be classified for assessment ofad valorem taxes?

3. Is the practice of not allowing a tax recipient (i.e., apublic institution such as a school, public library, EMS,vo-tech, city, county trash disposal, etc.) to protest anassessment before an equalization board or the Court of TaxReview, but allowing a taxpayer the opportunity to…