Oklahoma § 68-2863 - County board of equalization - Sessions - Purpose Special sessions - Duties and authority - Hearing officers

§ 68-2863. County board of equalization - Sessions - Purpose Special sessions - Duties and authority - Hearing officers

A. The county boards of equalization shall hold sessions

commencing on April 1, or the first working day thereafter, and

ending not later than May 31, for the purpose of correcting and

adjusting the assessment rolls in their respective counties to

conform to the fair cash value of the property assessed, as defined

by law. However, in counties having an assessed valuation in excess

of One Billion Dollars ($1,000,000,000.00), sessions shall commence

on the fourth Monday in January and end not later than May 31. If

the number of appeals pending would in the estimation of the board

make it impracticable for the county board of equalization to

complete hearing and adjudication of such appeals on or before May

31, a special session may be called, for such time as is necessary

to complete consideration of the appeals, subject to the approval of

the county budget board, between June 1 and no later than July 31.

Such approval of the county budget board must be requested no later

than May 15. The county board of equalization may meet in special

session between March 1 and March 31 for the purpose of considering

appeals pending on or before the date of notice of such special

session, if the number of appeals pending would in the estimation of

the board make it impracticable for the county board of equalization

to complete hearing and adjudication of such appeals on or before

May 31. At any such special session called between March 1 and

Oklahoma Statutes - Title 68. Revenue and Taxation

March 31, the board shall conduct no other business than the hearing

or adjudication of such appeals pending pursuant to the provisions

of Section 2801 et seq. of this title. Except for special sessions,

the meetings of each board shall be called by the chair or, in the

event of the refusal or inability of the chair, by a majority

membership of the board. The secretary of the board of equalization

shall fix the dates of the extended special session hearings

provided for in this section.

B. It shall be the duty of the boards and they shall have the

authority to:

1. Raise or lower appraisals to conform to the fair cash value

of the property, as defined by law in response to an appeal filed as

prescribed by law;

2. Add omitted property;

3. Cancel assessments of property not taxable; and

4. Hear all grievances and appeals filed with the board

secretary as outlined in Section 2877 of this title.

C. It shall be the duty of each county board of equalization to

cooperate with and assist the county assessor in performing the

duties imposed upon the assessor by the provisions of Section 2840

of this title, to the end that the records required by the

provisions of such section shall be fully and accurately prepared

and maintained and shall reflect the assessed valuations of the real

property of the county. After such records have been prepared and

the assessed valuations adjusted in accordance with the provisions

of this section, the county board of equalization shall not raise or

lower the assessed valuation of any parcel or tract of real estate

without hearing competent evidence justifying such change or until

at least one member of the board or a person designated by the board

has made a personal inspection of such property and submitted a

written report to the board. In no event shall any such change be

made by the county board of equalization if such change would be

inconsistent with the equalized value of other similar property in

the county.

D. In counties with a net assessed valuation in excess of Five

Hundred Million Dollars ($500,000,000.00), the county board of

equalization may, subject to the approval of the county budget

board, appoint sufficient hearing officers to assist in the hearing

of appeals filed before the county board of equalization. Such

hearing officers shall be knowledgeable in the field of mass

appraisal, real estate or related experience. Hearing officers

shall receive the same compensation as county board of equalization

members. The secretary of the county budget board shall appoint

such personnel necessary to assist the hearing officers in the

performance of their duties.

Such hearing officers shall review appeals assigned to them by

the board of equalization, hold hearings, receive testimony from the

Oklahoma Statutes - Title 68. Revenue and Taxation

taxpayer and county assessor and submit a written recommendation to

the county board of equalization as to the fair market value of the

protested property. Upon submission of the hearing officer’s

written recommendation, the county board of equalization shall take

final action on the appeal by either adopting, amending or rejecting

the final report. The county board of equalization may also re-hear

the appeal itself, request additional testimony from the taxpayer or

county assessor or request additional review by a hearing officer.

All proceedings before any hearing officer shall be subject to

the provisions of the Oklahoma Open Records Act and the Oklahoma

Open Meeting Act.

Added by Laws 1988, c. 162, § 63, eff. Jan. 1, 1992. Amended by

Laws 1989, c. 321, § 13; Laws 1991, c. 158, § 1, emerg. eff. May 7,

1991; Laws 1997, c. 304, § 8, emerg. eff. May 29, 1997; Laws 2013,

c. 158, § 2, eff. Nov. 1, 2013.