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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
ENGROSSED SENATE
BILL NO. 507 By: Hall of the Senate
and
Burns of the House
An Act relating to county officer training
requirements; amending 68 O.S. 2021, Section 2862 and
3006, which relate to county boards of equalization
members and county excise boards; clarifying certain
training requirements; and providing an effective
date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2862, is
amended to read as follows:
Section 2862. A. The members of the county board of
equalization for each county in the state, before entering upon
their duties, shall subscribe to th e oath required of other county
officers.
B. Each member of the county board of equaliz ation shall be
required to attend and successfully complete a course of instruction
consisting of at lea st six (6) hours for purposes of instructing the
members about the duties imposed on the board by law. The initial
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six-hour training shall only be requ ired for the member’s first
term. The course shall be developed by the Oklahoma State
University Center for Local Government Technology and shall include
subjects similar to those prescribed by law for certification of
county assessors and their deputies. Failure of a county board of
equalization member to successfully complete such course within
twelve (12) months of the date as of which the member was appointed
shall result in forfeiture of the office and the vacancy shall be
filled in the manner provid ed by law. In addition to the initial
training requirement, each member of the county board of
equalization shall attend and successfully complete an annual
continuing education course of instruction of at least three (3)
hours developed by the Oklahoma S tate University Center for Local
Government Technology. Failure of a county board of equalization
member to complete such annual continuing education course of
instruction shall result in forfeiture of office and the vacancy
shall be filled in the manner provided by law.
C. The program director of the Center for Local Government
Technology at Oklahoma State University shall send written
notification of failure to compl y with the educational requirements
described in this section to the county clerk of the county, the
board of county commissioners and the State Auditor and Inspector.
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1. Upon receiving such no tice, the board of county
commissioners shall no longer approv e compensation or travel
reimbursement for the noncompliant board member.
2. Within thirty (30) calendar days of receipt of such notice,
the State Auditor and Inspector shall contact the noncom pliant board
member and provide him or her the opportunity to come into
compliance.
D. The members of county boards of equalization in all counties
having an assessed valuation of Two Billion Dollars
($2,000,000,000.00) or more shall receive as compensati on an amount
not to exceed One Hundred Twenty -five Dollars ($125.00) per day.
The members of county boards of equalization in all other counties
may receive as compensation an amount not to exceed One Hundred
Dollars ($100.00) per day, such amount to be e stablished by the
boards.
E. In addition to the amounts speci fied in subsection C of this
section, members of county boards of equalization shall be
reimbursed for each mile of travel to and from their residences to
the place of meeting of the board for e ach session attended at the
rate provided for other county off icers. The members shall also be
reimbursed for each mile of necessary travel in the pe rformance of
their official duties at the same rate.
F. The total number of days in each year for which t he members
of a county board of equalization may be paid shall be as follows:
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1. In counties having an assessed valuation of Forty Million
Dollars ($40,000,000.00) or less, not to exceed forty (40) days;
2. In counties having an assessed valuation of mor e than Forty
Million Dollars ($40,000,000.00) and not more tha n Eighty Million
Dollars ($80,000,000.00), not to exceed forty -five (45) days; and
3. In counties having an assessed valuation of more than Eighty
Million Dollars ($80,000,000.00), not to excee d ninety (90) days.
G. A member of the county board of equali zation may not miss
more than three (3) meeting days of the board per calendar year
unless, upon a review by the member’s appointing authority, one or
more of the absences were excused. Failure by a member of the
county board of equalization to comply wit h the attendance
requirement shall result in forfeiture of office and the vacancy
shall be filled in the manner provided by law.
H. Forfeitures of office resulting from the failure to comply
with provisions of this section shall be administered by the Sta te
Auditor and Inspector.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 3006, is
amended to read as follows:
Section 3006. A. The county excise board shall meet at the
county seat on the first Monday of July of each year as provid ed in
Section 3014 of this title or on such earlier date in the year as
determined by the excise board, and organize by electing one of its
members as chair, and another as vice chair who shall p reside in the
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absence of the chair, for the purpose of perfor ming the duties
required of it by law during such fiscal year. Then ceforth, the
board may meet from day to day, or adjourn from day to day and time
to time thereafter for the purpose.
B. In its functionings it is hereby declared an agency of the
state, as a part of the system of checks and balances required by
the Constitution, and as such it is empowered to require adequate
and accurate reporting of finances and expenditures for all budget
and supplemental purposes, charged with the duty of requiring
adequate provision for performance of mandatory constitutional and
statutory governmental f unctions within the means available, but it
shall have no authority thereafter to deny any appropriation fo r a
lawful purpose if within the income and revenue provided.
C. Each member of the county excise board shall be required to
attend and successfully complete a course of instruction consisting
of at least six (6) hours within twelve (12) months of appoint ment
and three (3) hours of instruction for every year of ser vice. The
initial six-hour training shall only be required for the member ’s
first term. The course of instruction shall include the duties and
responsibilities of the county excise board includi ng duties and
responsibilities related to authorized millage rates imposed by
local taxing jurisdictions, and the courses shall be offered by or
approved by the Oklahoma State University Cooperative Extension
Service.
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D. Failure of a county excise board m ember to complete the
initial six (6) hours of instruction w ithin twelve (12) months of
appointment or the annual three (3) hours of continuing educ ation
course of instruction shall result in forfeiture of offic e and the
vacancy shall be filled in the mann er provided by law.
E. The program director of the County T raining Program of the
Oklahoma State University Cooperative Extension Service shall sen d
written notification of failure to comply with the educationa l
requirements described in this section to t he county clerk of the
county, the board of county commissio ners and the State Auditor and
Inspector.
1. Upon receiving such notice, the board of c ounty
commissioners shall no longer approve compensation or tra vel
reimbursement for the noncompliant board member.
2. Within thirty (30) calendar days of receipt of s uch notice,
the State Auditor and Inspector shall contact the noncompliant board
member and provide him or her the opportunity to come into
compliance.
F. A member of a county excise board may no t miss more than
three (3) meeting days of the board per cal endar year unless, upon a
review by the member ’s appointing authority, one or more of th e
absences were excused. Failure by a member of a county excis e board
to comply with the attendance require ment shall result in forfeiture
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of office and the vacancy sh all be filled in the manner provided by
law.
G. Forfeitures of office resulting from th e failure to comply
with provisions of this section shall be ad ministered by the State
Auditor and Inspector .
H. The State Auditor and Inspector may promulgate rules a s
necessary to implement the provisions of this act.
SECTION 3. This act shall become effective November 1, 2023.
COMMITTEE REPORT BY: COMMITTEE ON COUNTY AND MUNICIPAL GOVERNMENT,
dated 04/06/2023 - DO PASS.