Oklahoma § 68-2822 - Adequate provisions to effectuate visual inspection

§ 68-2822. Adequate provisions to effectuate visual inspection

program to be included in assessors' budgets.

A. Each county assessor in budgets submitted to the county

excise board or county budget board shall make adequate provision to

effect countywide visual inspections of real property during the

four-year cycle.

B. Each jurisdiction within a county which receives revenue

from an ad valorem mill rate shall receive a copy of the budget for

the countywide visual inspection program for that county. The

county excise board or county budget board shall notify all such

jurisdictions of any meetings at which discussion or action on the

budget for the comprehensive program of visual inspections is or may

be on the agenda. Such jurisdictions shall have the opportunity to

appear before the county excise board or the county budget board,

prior to approval of such budgets, to provide testimony, comments,

information and documentation concerning the budgets submitted by

the county assessor pursuant to subsection A of this section.

C. The several county excise and budget boards, in passing upon

budgets submitted by the several assessors, shall authorize and levy

Oklahoma Statutes - Title 68. Revenue and Taxation

amounts which will suffice to carry out the countywide visual

inspection program as approved by the Oklahoma Tax Commission under

Section 2820 of this title. Such amounts shall be separate from

other funds allocated to the office of county assessor and shall be

used exclusively to carry out the countywide visual inspection

program. The allocation of such amounts shall not serve to decrease

other funds allocated to the office of county assessor by the county

excise board or the county budget board. Any disputes as to the

amount authorized to carry out the countywide visual inspection

program shall be resolved by the county excise board; provided, the

Oklahoma Tax Commission shall take such action as may be necessary

to ensure that such amounts are used exclusively to carry out the

countywide visual inspection program and that the allocation of such

amounts does not serve to decrease other funds allocated to the

office of county assessor.

Added by Laws 1988, c. 162, § 22, eff. Jan. 1, 1992. Amended by

Laws 1992, c. 366, § 1, emerg. eff. June 9, 1992; Laws 1993, c. 273,

§ 9, emerg. eff. May 27, 1993; Laws 1994, c. 326, § 2, eff. July 1,

1994.