Appellant seeks 15% ‘intangible’ deduction for two RV‑park parcels; assessor says RV parks lack hotel‑style goodwill

Jun 22, 2026

At the June 22 BOE hearing, the appellant asked that Oklahoma County apportion a 15% intangible/goodwill reduction across two parcels of a single RV-park sold together for about $7.4 million; the assessor argued RV parks are transient operations without hotel‑type goodwill and supported the assessor’s apportionment for each account.

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A buyer’s representative asked the Oklahoma County Board of Equalization on June 22 to reduce the assessor’s apportioned value for two account numbers treated as one economic RV‑park unit, saying that a portion of the sale price should be allocated to intangibles or goodwill and therefore not fully attributable to assessed real property.

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