Oklahoma § 68-2899.2 - Annual report to school districts listing taxpayer

§ 68-2899.2. Annual report to school districts listing taxpayer

protests.

A. On or before the first day of June each year, the county

assessor of each county shall prepare and mail to each school

district and recipient tax jurisdiction a report listing protests

filed by taxpayers pursuant to subsection F of Section 2876 of Title

68 of the Oklahoma Statutes which concern a fair cash value of

personal property as determined by the county assessor that exceeds

Three Million Dollars ($3,000,000.00). The report shall be sent, in

writing, to the treasurer or chief financial officer of each school

district and each recipient tax jurisdiction of ad valorem tax

revenue. At the county assessor's discretion, in lieu of regular

mail, the county assessor may instead send the report to a school

district or recipient tax jurisdiction by electronic mail provided

the treasurer or chief financial officer of the school district or

recipient tax jurisdiction has submitted a written request to

receive such reports by electronic mail instead of by regular mail.

B. The report required in subsection A of this section shall

include the following information:

1. A list of the protests filed with the county assessor at the

time of the report;

Oklahoma Statutes - Title 68. Revenue and Taxation

2. The value under protest for each of the protests filed with

the county assessor at the time of the report; and

3. The estimated amount under protest that would otherwise be

apportioned to the taxing jurisdiction.

Added by Laws 2022, c. 335, § 1, eff. Nov. 1, 2022.