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Norman landowner asks board to classify 2.5 acres as agricultural, citing walnut harvests
Summary
Thomas and Aspen Madden asked the Cleveland County Equalization Board to split-classify 2.5 acres of their Norman property — residential for the home and agricultural for the walnut-harvested acreage — arguing small-scale, ongoing use should qualify under state statute; county staff disputed that the parcel meets Ag criteria.
Thomas Madden, the listed owner of property at 7851 120th Ave NE in Norman (Account No. 76656), asked the Cleveland County Equalization Board on July 16 to split his parcel into residential and agricultural assessments. Madden submitted documentation of fruit and nut sales and said the family harvests black walnuts from the roughly 2.5-acre portion of the parcel and uses the area consistently rather than purely for aesthetics.
Madden cited state statutes (identified in his presentation as 68.28.1 and 28.17) and argued that the statutory definition of agricultural land focuses on use — not size or profitability — and can include small-scale or hobby farming when the use is legitimate and ongoing. He told the board that split-use classification on a single parcel is permissible and that Cleveland County has shown variance in practice, noting parcels under five acres currently classified as agricultural.
County staff challenged that conclusion. Director of Appraising Operations JD Reed reviewed the Assessor's packet and said aerial photos and other evidence indicate the property's use has not met the county's standard for agricultural valuation since purchase. Reed provided valuation detail: the property is assessed at $433,358 and sold in May 2022 for $455,000. County Assessor Douglas Warr told the board that, while state law does not set a strict minimum acreage, the county typically treats larger parcels (generally over about 20 acres) as more likely to qualify for Ag valuation unless clear, consistent agricultural use is documented.
Assistant District Attorney Kristina Bell told the board the taxpayer had been properly notified of hearings and that a prior challenge by the same taxpayer is pending in District Court, which informed the board's procedural handling of the protest. The board did not change the valuation at this meeting and later voted to defer to the Assessor's recommended value while litigation is pending.
