Oklahoma 2022 2022 Regular Session

Oklahoma House Bill HB2627 Amended / Bill

Filed 04/11/2022

                     
 
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SENATE FLOOR VERSION 
April 7, 2022 
AS AMENDED 
 
ENGROSSED HOUSE 
BILL NO. 2627 	By: Patzkowsky of the House 
 
  and 
 
  Montgomery of the Senate 
 
 
 
 
[ revenue and taxation - requiring county assess ors 
to notify certain entities of protest - effective 
date –  
 	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 duplicat ion 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 distric t, 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 
3.  The approximate amount t hat would have been apportioned.   
 
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B.  After sending the requi red 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 dis trict, political subdivision, and any 
other district affecte d 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 coun ty 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 emerg ency 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 FINANCE 
April 7, 2022 - DO PASS AS AMENDED