Oklahoma § 68-2818 - Taxpayer's return not conclusive of value - Raising or

§ 68-2818. Taxpayer's return not conclusive of value - Raising or

lowering returned value - Separate valuation by county assessor Inspection and examination of premises.

A. The return of the taxpayer shall not be conclusive as to the

value or amount of any property. The county assessor shall have the

authority and it shall be his duty to raise or lower the returned

value:

1. Of any personal property, to conform to the fair cash value

thereof, estimated at the price it would bring at a fair voluntary

sale; or

2. Of any real property so that the assessment thereof shall be

made in accordance with the provisions of Section 2817 of this title

and with all provisions of the Ad Valorem Tax Code applicable to the

valuation of real property.

B. The county assessor shall assess and value all property,

both real and personal, which is subject to assessment by him, and

shall place a separate value on the land and improvements in

assessing real estate; and he shall do all things necessary,

including the viewing and inspecting of property, to enable him to

assess and value all taxable property, determine the accuracy of

assessment lists filed with him, discover and assess omitted

property, and determine the taxable status of any property which is

claimed to be exempt from ad valorem taxation for any reason.

Oklahoma Statutes - Title 68. Revenue and Taxation

C. In the performance of his duties, the county assessor, or

his duly appointed and authorized deputy, shall have the power and

authority to:

1. Go upon any premises and enter any business building or

structure and view the same and the property therein, and to view,

inspect or appraise any property located within his county, however,

the county assessor shall not have the power or authority to enter

the private dwelling of a taxpayer except as provided for in

subsection D of this section; and

2. Examine any person under oath in regard to the amount or

value of his property.

D. In the event of a dispute concerning the valuation of

household personal property, a taxpayer may request the county

assessor to perform a visual inspection of such property.

E. Prior to entering the business or commercial premises of any

taxpayer for purposes of discovering personal property, the county

assessor or deputy shall request permission to enter the business or

commercial premises and shall state the reason for the inspection.

If access to the business or commercial premises is denied, the

county assessor or deputy shall be required to obtain a search

warrant in order to conduct an inspection of the interior of the

business or commercial premises. A search warrant may be obtained

upon a showing of probable cause that personal property located

within particularly described business or commercial premises is

subject to ad valorem taxation, but not listed or assessed for ad

valorem taxation as required by law.

Added by Laws 1988, c. 162, § 18, eff. Jan. 1, 1992. Amended by Laws

1989, c. 152, § 5, eff. Jan. 1, 1992.