Oklahoma § 68-2835 - Forms for listing and assessment of property

§ 68-2835. Forms for listing and assessment of property

A. On or before January 1 of each year, the Oklahoma Tax

Commission shall prescribe for the use of all county assessors,

suitable blank forms for the listing and assessment of all property,

both real and personal. Such forms shall contain such information

and instructions as may be necessary in order to obtain a full and

complete list of all taxable property and such forms shall be used

uniformly throughout the state. Any change in these forms must have

the approval of the Tax Commission.

B. It shall be the duty of the county assessor to furnish such

forms to any taxpayer upon request, and all personal property shall

be listed on such forms in the manner provided therein. Such lists

shall be signed and sworn to and filed with the county assessor not

later than March 15 of each year; and such lists may show the

description of real property, which may be by subdivision of quarter

sections, or less if any such subdivision is owned in less quantity,

describing such less quantity by United States Land Survey

Oklahoma Statutes - Title 68. Revenue and Taxation

nomenclature if that can be done, otherwise by metes and bounds,

according to ownership.

C. Real estate need not be listed by the taxpayer, but may be

listed if the taxpayer so desires, in which case the list shall show

the taxpayer's estimate of the value of each tract of land and shall

separately show the value of the buildings and improvements thereon.

D. All such sworn lists of property shall contain such other

information concerning both real and personal property as may be

required by such forms so prescribed.

E. All such sworn lists of property, any other documents

produced by a taxpayer to the assessor or the board of equalization

during the informal and formal hearing process, or during discovery

in any ad valorem tax appeal in the Court of Tax Review or the

district court, shall be protected as confidential and shall not be

available for inspection under the Open Records Act.

Added by Laws 1988, c. 162, § 35, eff. Jan. 1, 1992. Amended by

Laws 2000, c. 314, § 25, eff. July 1, 2000; Laws 2006, c. 272, § 18;

Laws 2015, c. 263, § 1, emerg. eff. May 6, 2015.