Oklahoma § 68-2830 - Monitoring valuations - Noncompliance guidelines and

§ 68-2830. Monitoring valuations - Noncompliance guidelines and

procedure.

A. The Oklahoma Tax Commission shall monitor the progress of

valuation in each county as it occurs each year. Such monitoring

may be conducted by periodic audits of assessments through visits to

the county or through an analysis of assessment activity by means of

a computer-assisted monitoring program.

B. The Oklahoma Tax Commission shall establish guidelines for

determining the extent of noncompliance with the applicable law or

administrative rules governing valuation of taxable property. Such

guidelines shall establish three categories of noncompliance. The

categories shall be respectively denominated as Category 1, Category

2 and Category 3. Each category shall represent progressive degrees

of noncompliance. Provided, if the Tax Commission finds that a

county assessor is not annually valuing taxable real and personal

property within the county as required by Sections 2817 and 2829 of

this title, the Tax Commission shall certify that the county is not

in compliance with such statutes and shall be required to take

action as prescribed by this section for the appropriate category of

noncompliance according to the guidelines established pursuant to

the provisions of this subsection. The Oklahoma Tax Commission

shall be authorized to take action as prescribed by this section for

each category of noncompliance as follows:

Category 1: The Oklahoma Tax Commission shall notify the county

assessor of the nature of the noncompliance and shall indicate the

action required to correct such noncompliance.

Category 2: The Oklahoma Tax Commission shall order the action

to be taken in order to bring the county into compliance. The

Oklahoma Tax Commission is authorized to do any or all of the

following:

1. Impose a schedule of required actions by county officials to

bring the county into compliance;

Oklahoma Statutes - Title 68. Revenue and Taxation

2.

Establish deadlines for bringing the county into compliance;

or

3. Impose changes in procedures in the assessor's office, if

necessary, to facilitate continued compliance.

Category 3: The Oklahoma Tax Commission shall notify the board

of county commissioners and the county assessor of the affected

county that the county is in violation of law or regulations

relating to the valuation function for the administration of the ad

valorem tax. The Oklahoma Tax Commission shall conduct a

conference, within thirty (30) days after such notice, in that

county with the board of county commissioners, the county assessor

and the county board of equalization, to formally notify the county

of the extent of noncompliance and the measures necessary to correct

it. The Oklahoma Tax Commission is authorized to do any or all of

the following:

1. Impose a schedule of required actions by county officials to

bring the county into compliance;

2. Establish deadlines for bringing the county into compliance;

3. Impose changes in procedures in the assessor's office, if

necessary, to facilitate continued compliance;

4. Place the county valuation function under the temporary

supervision of a qualified Oklahoma Tax Commission employee;

5. Require additional training for the assessor, deputies or

members of the equalization board; or

6. Provide written or oral reports to the board of county

commissioners and the county board of equalization of the progress

in regaining compliance status for the county. Such reports shall

be public records.

The Oklahoma Tax Commission shall periodically conduct a review

of the extent of noncompliance in each county determined to be in

Category 3 noncompliance. When the Oklahoma Tax Commission

determines that such a county is in substantial compliance with the

applicable law or administrative regulations governing valuation of

taxable property, the Commission shall so certify.

C. The Oklahoma Tax Commission may request the Court of Tax

Review to order a county determined to be in Category 3

noncompliance to reimburse the Oklahoma Tax Commission from the

county assessor's budget as established in Section 2823 of this

title for all costs incurred as a result of the assumption of the

valuation function by the Commission. The salary of the county

assessor shall not be paid during the time that a qualified employee

of the Oklahoma Tax Commission is supervising the valuation function

in the county, but shall be restored as of the date the Commission

certifies to the board of county commissioners that noncompliance

has been corrected.

D. The county assessor shall have the right to appeal an order

issued by the Oklahoma Tax Commission to correct Category 2

Oklahoma Statutes - Title 68. Revenue and Taxation

noncompliance or to appeal a decision finding Category 3

noncompliance in the manner provided by Section 2883 of this title.

Added by Laws 1988, c. 162, § 30, eff. Jan. 1, 1992. Amended by

Laws 1989, c. 321, § 10, operative Jan. 1, 1992; Laws 1996, c. 323,

§ 1, eff. July 1, 1996.