HB2627 HFLR Page 1
BOLD FACE denotes Committee Amendments. 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022 )
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 2627 By: Patzkowsky
COMMITTEE SUBSTITUTE
An Act relating to revenue and taxation; requiring
county assessors to notify certain entities of
protest; requiring county assessors to provide
updates to certain entities; providing for
codification; providing an effective date; and
declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2899.2 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. Within five (5) days of receiving notification of a protest
in value by a taxpayer, the county assessor shall notify the
treasurer or chief financial officer of every school district,
technology center school district, political subdivision , and any
other district affected by the protest of the following information:
1. That a protest has been filed with the county assessor;
2. The total amount of tax that will be paid under protest; and
HB2627 HFLR Page 2
BOLD FACE denotes Committee Amendments. 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
3. The approximate amount that would have been apportioned.
B. After sending the required notification provided for in
subsection A of this section, the county assessor shall also notify
the treasurer or chief financial officer of every school district,
technology center school district, political subdivision , and any
other district affected by the protest:
1. If the taxpayer appealed the county assessor's valuation to
the county board of equalization;
2. Of the county board of equalization 's order;
3. If the taxpayer or the county assessor appealed the county
board of equalization 's order to district court;
4. Of the district court's decision;
5. If the taxpayer or the county assessor appealed the district
court's decision to the Supreme Court; and
6. Of the completion of the protest and the total amount that
will be apportioned.
SECTION 2. This act shall become effective July 1, 2022.
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
COMMITTEE REPORT BY: COMMITTEE ON RULES, dated 03/03/2022 - DO PASS,
As Amended.