Oklahoma § 68-2840 - County assessor to prepare, build and maintain certain

§ 68-2840. County assessor to prepare, build and maintain certain

permanent records.

A. Each county assessor shall prepare, build, and maintain

permanent records containing the following information:

1. The classification, grade, and value of each tract of land

located outside cities and towns and platted subdivisions and

additions and the improvements thereon;

2. The description and value of all lots and tracts and the

improvements thereon, and a list of lands that have been annexed to

any city or town, commencing with the lowest numbered section and

the different subdivisions and fractional parts thereof in the

lowest numbered townships in the lowest numbered range in the

county, and ending with the highest numbered section, township, and

range and the improvements thereon; and

3. The information required herein to be shown on such

permanent records shall be shown as to tax exempt as well as taxable

property, and shall be in such forms as may be acceptable to the

Oklahoma Tax Commission. It shall not be necessary to place upon

such records any grade or value on land and improvements owned by

the United States of America, this state or any subdivision thereof,

or any land and improvements exempt from ad valorem taxation by

reason of the same being used exclusively and directly for

religious, charitable, or educational purposes, such as churches,

schools, colleges, universities, cemeteries, and all lands owned by

railroads, air carriers, and public service corporations that are

assessed by the State Board of Equalization. Exempt Indian land and

other exempt property shall be valued and the value placed upon such

records.

B. When the valuation of the real estate of each county has

been completed, as required by this section, it shall be the

mandatory duty of the county assessor and each of his or her

successors in office to continuously maintain, revise, and correct

the records relating thereto, and to continuously adjust and correct

assessed valuations in conformity therewith. Such maintenance,

revision, and correction shall be made each year based upon the

results of the calculations required by law to be performed each

year in order to determine the fair cash value of all property

within the county.

C. Each county assessor shall request in his or her budget

request each year sufficient funds to carry out the provisions of

this section. It shall be the mandatory duty of the several boards

of county commissioners, the several county excise boards, and the

several county budget boards each year to make sufficient

Oklahoma Statutes - Title 68. Revenue and Taxation

appropriations to enable the county assessor to perform the duties

required of him or her by this section. If any board of county

commissioners, county excise board, or county budget board fails,

neglects, or refuses, upon written request of the county assessor,

to provide adequate appropriations for supplies, deputy hire, or

traveling expenses for the performance of the duties imposed upon

the county assessor by this section, such appropriations may be

obtained by mandamus action instituted in district court by the

county assessor or any other county officer, or any taxpayer of the

county.

D. The classification and valuation provided for by this

section shall be done under the supervisory assistance of the

Oklahoma Tax Commission. The forms used in such classification and

valuation of property shall be prescribed by the Oklahoma Tax

Commission. Where the classification and valuation has already been

completed, it shall not be necessary for the county assessor to

again make such classification and valuation, except it shall be the

duty of such county assessor to continuously maintain, revise, and

correct the same as required by this section.

E. Each county assessor, upon request of the agency designated

as the State Data Center, shall furnish all location data and

addresses necessary to complete the work of the agency with the

United States Census Bureau.

Added by Laws 1988, c. 162, § 40, eff. Jan. 1, 1992. Amended by

Laws 1995, c. 57, § 5, eff. July 1, 1995; Laws 2024, c. 322, § 1,

eff. Nov. 1, 2024.