Oklahoma 2024 Regular Session

Oklahoma House Bill HB2169 Compare Versions

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3		-	SENATE FLOOR VERSION - HB2169 SFLR Page 1
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29		-	SENATE FLOOR VERSION
30		-	April 13, 2023
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33	28		ENGROSSED HOUSE
34	29		BILL NO. 2169 By: Lowe (Dick) of the House
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36	31		and
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38	33		Montgomery of the Senate
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43	40		An Act relating to counties and county officials;
44	41		amending 68 O.S. 2021, Section 2 816, which relates to
45	42		educational accreditation for actual appraisers of
46	43		real property; modifying parties required to achieve
47	44		educational accreditation; modifying time period to
48	45		achieve accreditation; clarifying language; modifying
49	46		funding source; mandating an education requirement
50	47		for certain county officials and personnel involved
51	48		in appraisal of energy producing properties ; and
52	49		providing an effective date.
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57	56		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
58	57		SECTION 1. AMENDATORY 68 O.S. 2021, Section 2816, is
59	58		amended to read as follows:
60	59		Section 2816. A. The Director of the Ad Valorem Division of
61	60		the Oklahoma Tax Commission, the first de puty within such division,
62	61		all field analysts or equalization and assessment a nalysts within
63	62		such division, each elected county assessor assu ming office on or
64	63		after January 1, 1991, all first deputies within such assessor s'
65	64		offices and all personnel , including contractors, involved in the
66	65		actual appraisal of property shall be requir ed to achieve
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94	92		educational accreditation as prescribed by this section. Such
95	93		accreditation shall be achieved within the time prescribed. Failu re
96	94		to achieve such accreditation sh all result in forfeiture of office
97	95		or termination of employment. A vacancy in a public office created
98	96		for failure to achieve such accreditation shall be filled in the
99	97		manner provided by law.
100	98		B. Accreditation for persons designated in subsection A of this
101	99		section shall consist of initial accreditation and advanced
102	100		accreditation as follows:
103	101		1. Within one (1) year eighteen (18) months from the date an
104	102		assessor is elected to office, the assessor shall be required to
105	103		successfully complete initial accreditatio n. If the assessor does
106	104		not successfully complete testing or some part of the requirement,
107	105		initial accreditation shall be completed within e ighteen (18) months
108	106		from the date of the assessor 's election to office. Initial
109	107		accreditation shall consist of suc cessful completion of two (2)
110	108		academic units. The first academic unit shall c onsist of basic ad
111	109		valorem taxation law, legal responsibilities of the assessor's
112	110		office, the role of the county assessor, valuation requiremen ts and
113	111		assessment administration. The second academic unit shall consist
114	112		of basic appraisal and assessment proce sses.
115	113		2. Within one (1) year eighteen (18) months from the completion
116	114		date of initial accreditation, the assessor shall be required to
117	115		successfully complete advanced accreditati on. If the assessor does
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145	142		not successfully complete advanced accreditation tes ting or some
146	143		part of the requirement, advanced accreditation sh all be completed
147	144		by July 1, 1995, for persons holding office on May 27, 1993, or for
148	145		persons assuming office after May 27, 1993, within eighteen (18)
149	146		months from the date initial accreditation is completed. Advanced
150	147		accreditation shall consist of successf ul completion of five (5)
151	148		academic units. Each unit shall consist of one of the following
152	149		topics:
153	150		a. appraisal procedures,
154	151		b. valuation of personal property,
155	152		c. valuation of agricultural prope rty,
156	153		d. mass appraisal procedures, and
157	154		e. cadastral mapping.
158	155		3. A county assessor's deputy not previously accredited
159	156		pursuant to paragraphs 1 and 2 of this subsection shall be s ubject
160	157		to the same requirements as the county assessor. Failure to
161	158		complete the accreditations within the times prescribed shall result
162	159		in dismissal termination of the deputy.
163	160		4. For any person required to achieve accre ditation pursuant to
164	161		this section and for whom the period of time to complete the
165	162		accreditation is not otherwise prescribed, the accreditation shall
166	163		be completed within eightee n (18) months of January 1, 1991, or
167	164		within eighteen (18) months of the beginnin g date of employment if
168	165		such person is initially employed after January 1, 1991.
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196	192		C. Each county assessor Persons designated in subsection A of
197	193		this section who has have successfully completed advanced
198	194		accreditation shall thereafter be required to complete a continuing
199	195		education requirement of thirty (30) hours every three (3) years.
200	196		Failure to complete the continui ng education requirement shall
201	197		result in forfeiture of any travel reimbursement until the
202	198		requirement is completed. Continuing education shall consist of
203	199		successful completion of academic units on changes in Oklahoma
204	200		Statutes affecting ad valorem taxation , real estate or appraisal,
205	201		valuation and appraisal methods, mass appraisal methods or other
206	202		topics appropriate to the improvement of county as sessor's offices.
207	203		A deputy who has completed advanced accreditation as required by
208	204		this section shall be subject to the continuing education
209	205		requirement.
210	206		D. The Oklahoma State University Center for Local Government
211	207		Technology, in cooperation with the Okl ahoma Tax Commission and the
212	208		County Assessors' Association, shall develop educational
213	209		requirements, curriculum ma terials, appropriate study resources and
214	210		examinations for an education program for accreditation purposes
215	211		established in this section. The Okl ahoma State University Center
216	212		for Local Government Technology shall provide necessary classes,
217	213		seminars and materials in support of the accreditation requirements.
218	214		Nothing in this section shall be construed to prohibit use of the
219	215		International Association of Assessing Officers' course work, where
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247	242		applicable, or any of its professional designations, as a substitute
248	243		for or supplement to the accreditation program requirements.
249	244		E. For purposes of the administration of the accreditation
250	245		requirements, the Oklah oma State University Center for Local
251	246		Government Technology shall be responsible for keeping an official
252	247		record as to the accreditation of individual county assessors and
253	248		deputies and others who are required to achieve accreditation. Such
254	249		record shall be the sole responsibility of Oklahoma State University
255	250		and shall be defined as an open record under Section 24A.1 e t seq.
256	251		of Title 51 of the Oklahoma Statutes. The Oklahoma State University
257	252		Center for Local Government Technology shall be responsible for
258	253		forwarding only the pass/fail results of individual testing to the
259	254		Tax Commission. The Tax Commission shall issue t he accreditations
260	255		to all persons who have so qualified. All expenses incurred in the
261	256		performance of the duties imposed upon the Oklahoma State University
262	257		Center for Local Government Technology shall be paid out of from
263	258		funds deposited in the County Govern ment Education-Technical
264	259		Revolving Fund as provided in Section 6 of this act, appropriated or
265	260		otherwise made available to the Tax Commission, o r the University
266	261		may charge a reasonable fee to defray the cost of sponsoring the
267	262		educational accreditation acade mic units required by this section.
268	263		F. The Oklahoma State Univ ersity Center for Local Government
269	264		Technology, in cooperation with the County As sessors' Association
270	265		and the County Treasurers' Association shall provide computer
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298	292		software programs, support of software and hardware, including
299	293		installation, maintenance, dat a management and training, to counties
300	294		currently using the services previously p rovided by the State
301	295		Auditor and Inspector. All expenses incurred in the performance of
302	296		the duties imposed upon the Oklahoma State University Center for
303	297		Local Government Techn ology shall be paid out of from funds
304	298		deposited in the County Government Educati on-Technical Revolving
305	299		Fund as provided by Section 6 of this act , appropriated or otherwise
306	300		made available to the Tax Commission, or the University may charge a
307	301		reasonable fee to defray the cost of sponsoring the County Computer
308	302		Assistance Program support services required by this s ection.
309	303		G. The Oklahoma State University Center for Local Government
310	304		Technology, in cooperation with the County Assessors' Association,
311	305		shall provide the administration, support, training and
312	306		implementation of the Oklahoma State University Center for Loca l
313	307		Government Technology-sponsored computer-assisted mass appraisal
314	308		computer software system to any county using the services provided
315	309		by the Ad Valorem Division of the Oklahoma Tax Commission and other
316	310		counties upon request on th e effective date of this ac t, if such
317	311		county elects to adopt the Oklahoma State University Center for
318	312		Local Government Technology-sponsored program. All expenses
319	313		incurred in the performance of the duties imposed upon the Oklahoma
320	314		State University Center f or Local Government Technol ogy for the
321	315		computer-assisted mass appraisal program shall be paid out of from
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349	342		funds deposited in the County Government Education-Technical
350	343		Revolving Fund as provided by Section 6 of this act , appropriated or
351	344		otherwise made avail able to the Oklahoma Tax Commiss ion.
352	345		H. All powers, duties, responsibilities, property, assets,
353	346		liabilities, fund balances, encumbrances and obligations of the Ad
354	347		Valorem Division of the Oklahoma Tax Commission relating to the
355	348		computer-assisted mass appraisal system, referenced in subse ction G
356	349		of this section, including, but not limited to, program management,
357	350		support and training, are hereby transferred to the Oklahoma State
358	351		University Center for Local Government Technology.
359	352		I. Effective January 1, 2024, and thereafter, each elected
360	353		county assessor, first deput ies, and all personnel, including
361	354		contractors, involved in the appraisal of all energy producing
362	355		properties, including petroleum, wind energy, and solar energy real
363	356		property and personal property assets shall be required to
364	357		successfully complete a course provided by the Oklahoma State
365	358		University Center for Loc al Government Technology on the valuation
366	359		of energy producing p roperties within twelve (12) months of the
367	360		effective date of this act. After the completion of the initial
368	361		energy valuation course, all personnel described in this section
369	362		shall be required to attend a continuing education course on the
370	363		valuation of energy producing property provided by the Oklahoma
371	364		State University Center for Loca l Government Technology during the
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399	391		personnel's three-year accreditation continuing education cycle as
400	392		mentioned in subsection C of this section.
401	393		SECTION 2. This act shall become effective November 1, 2023.
402		-	COMMITTEE REPORT BY: COMMITTEE ON GENERAL GOVERNMENT
403		-	April 13, 2023 - DO PASS
	394	+	Passed the House of Representatives the 22nd day of March, 2023.
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	399	+	Presiding Officer of the House
	400	+	of Representatives
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	404	+	Passed the Senate the ___ day of __________, 2023.
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	409	+	Presiding Officer of the Sena te
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