An Act
ENROLLED 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.
SUBJECT: County officer training
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 the oath required of other county
officers.
B. Each member of the cou nty 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 impose d on the board by law. The initial
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 pre scribed by law for certification of
county assessors and their deputies. Failure of a county board of
equalization member to successfully complete such course within
ENR. S. B. NO. 507 Page 2
twelve (12) months of the date as of which the member was appointed
shall result in forfe iture 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 cours e 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 resul t 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 comply with the educa tional requirements
described in this section to th e county clerk of the county, the
board of county commissioners and the State Auditor and Inspector.
1. Upon receiving such no tice, the board of county
commissioners shall no longer approve compensation o r 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 equali zation 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 specified in subsecti on C of this
section, members of county boards of equalization shall b e
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 officers. The memb ers shall also be
ENR. S. B. NO. 507 Page 3
reimbursed for each mile of n ecessary travel in the performance 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:
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 than Eighty Million
Dollars ($80,000,000.00), not to exceed for ty-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 equalization may not m iss
more than three (3) meeting days of th e board per calendar ye ar
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 with 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 State
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 provided in
Section 3014 of this title or on such earlier dat e 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
absence of the chair, for the purpose of performing the duties
required of it by law during such fisca l year. Thenceforth, the
board may meet from day to day, or adjourn from day to day and time
to time thereafter for the purpose.
ENR. S. B. NO. 507 Page 4
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 constitut ional and
statutory governmental functions 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 service. The
initial six-hour training shall only be re quired 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 b y
local taxing jurisdictions, and the courses shall be offer ed by or
approved by the Oklahoma State University Cooperative Extension
Service.
D. Failure of a county excise board m ember to complete the
initial six (6) hours of instruction within twelve (12 ) months of
appointment or the annua l three (3) hours of co ntinuing education
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 Training Program of the
Oklahoma State University Co operative Extension Ser vice shall send
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 commissioners and the Sta te Auditor and
Inspector.
1. Upon receiving such notice, the board of county
commissioners shall no longer approve compensation or tra vel
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 noncomplia nt board
ENR. S. B. NO. 507 Page 5
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 calendar year unles s, upon a
review by the member ’s appointing authority, one or more of the
absences were excused. Failure by a member of a county excis e board
to comply with the attendance require ment shall result in forfeiture
of office and the vacancy shall be filled in the manner provided by
law.
G. Forfeitures of office resulting from the 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 as
necessary to implement the provisions of thi s act.
SECTION 3. This act shall become effective November 1, 2023.
ENR. S. B. NO. 507 Page 6
Passed the Senate the 21st day of February, 2023.
Presiding Officer of the Senate
Passed the House of Representatives the 17th day of April, 2023.
Presiding Officer of the House
of Representatives
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this _______ _____________
day of _________________ __, 20_______, at _______ o'clock _______ M.
By: _______________________________ __
Approved by the Governor of the State of O klahoma this _________
day of _________________ __, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this ____ ______
day of __________________, 20 _______, at _______ o'clock _______ M.
By: _______________________________ __