Oklahoma § 68-2861 - County boards of equalization - Creation - Membership Appointment - Term - Qualifications - Secretary and clerk Conflicts and disputes - Unlawful acts - Penalty

§ 68-2861. County boards of equalization - Creation - Membership Appointment - Term - Qualifications - Secretary and clerk Conflicts and disputes - Unlawful acts - Penalty

A. A county board of equalization is hereby created for each

county in the state. Said board shall consist of three (3) members.

B. Members of the county board of equalization shall be

appointed as follows:

1. One member shall be appointed by the Oklahoma Tax

Commission;

2. One member shall be appointed by the board of county

commissioners; and

3. One member shall be appointed by the district judge or a

majority of the district judges in all judicial districts where more

than one district judge is elected.

C. The tenure of office of each county board of equalization

member shall be coterminous with that of the first county

commissioner district and the third county commissioner district.

D. The qualifications of the members of the county board of

equalization shall be as follows:

1. The member must be a qualified elector and resident of the

county;

2. The member may not hold an elected office of the state,

county, school district or municipal subdivision;

3. The member may not file for any elected office of the state,

county, school district or municipal subdivision without first

resigning from the county board of equalization; and

4. Not more than one member shall live in any one county

commissioner's district; provided, any member serving on the

effective date of this act may continue to serve until completion of

the member's tenure of office pursuant to the provisions of

subsection C of this section notwithstanding the provisions of this

paragraph.

E. The county clerk shall serve as secretary and clerk of said

board without additional compensation.

F. If there is a conflict or dispute as to the membership, the

eligibility of any appointee for membership, the priority of an

Oklahoma Statutes - Title 68. Revenue and Taxation

appointment or appointments, one as opposed to another, or the right

of any appointee to serve in any county commissioner's district,

then, such conflict or dispute shall be resolved by a determination

and order of the Oklahoma Tax Commission.

G. It shall be unlawful for any member of the county board of

equalization to sell or contract to sell, or to lease or contract to

lease, or to represent any person, firm, corporation or association

in the sale or the lease of any machinery, supplies, equipment,

material, or other goods, wares, or merchandise to any county or

city or town of the county. It shall also be unlawful for any

member of the county board of equalization to serve as employee,

official, or attorney for any county or city, or town of the county,

or for any such member to represent any taxpayer before the board in

any manner, or to use the position as a board member to further the

member's own interests. It shall also be unlawful for any taxpayer

or interested party to employ any member of the county board of

equalization in any matter coming before the board.

H. Any person violating any of the provisions of this section

shall be deemed guilty of a Class D3 felony offense, and upon

conviction thereof shall be punished by a fine of not less than Two

Hundred Dollars ($200.00) and not more than One Thousand Dollars

($1,000.00), or by imprisonment as provided for in subsections B

through F of Section 20P of Title 21 of the Oklahoma Statutes, or by

both such fine and imprisonment.

I. Any action taken by a county excise board after August 24,

1989, and before May 30, 1990, are hereby declared to be official

actions of a duly constituted county excise board.

Added by Laws 1988, c. 162, § 61, eff. Jan. 1, 1992. Amended by

Laws 1989, c. 321, § 12; Laws 1990, c. 322, § 1, emerg. eff. May 30,

1990; Laws 1995, c. 117, § 1, eff. July 1, 1995; Laws 1997, c. 133,

§ 565, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 410, eff.

July 1, 1999; Laws 2025, c. 486, § 747, eff. Jan. 1, 2026.

NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective

date of Laws 1997, c. 133, § 565 from July 1, 1998, to July 1, 1999.