Okla. Stat. tit. 68, § 68-2817.2

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;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1152

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.