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SENATE FLOOR VERSION
April 13, 2023
ENGROSSED HOUSE
BILL NO. 2169 By: Lowe (Dick) of the House
and
Montgomery of the Senate
An Act relating to counties and county officials;
amending 68 O.S. 2021, Section 2 816, which relates to
educational accreditation for actual appraisers of
real property; modifying parties required to achieve
educational accreditation; modifying time period to
achieve accreditation; clarifying language; modifying
funding source; mandating an education requirement
for certain county officials and personnel involved
in appraisal of energy producing properties ; and
providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2816, is
amended to read as follows:
Section 2816. A. The Director of the Ad Valorem Division of
the Oklahoma Tax Commission, the first de puty within such division,
all field analysts or equalization and assessment a nalysts within
such division, each elected county assessor assuming office on or
after January 1, 1991, all first deputies within such assessor s'
offices and all personnel , including contractors, involved in the
actual appraisal of property shall be requir ed to achieve
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educational accreditation as prescribed by this section. Such
accreditation shall be achieved within the time prescribed. Failu re
to achieve such accreditation sh all result in forfeiture of office
or termination of employment. A vacancy in a public office created
for failure to achieve such accreditation shall be filled in the
manner provided by law.
B. Accreditation for persons designated in subsection A of this
section shall consist of initial accreditation and advanced
accreditation as follows:
1. Within one (1) year eighteen (18) months from the date an
assessor is elected to office, the assessor shall be required to
successfully complete initial accreditatio n. If the assessor does
not successfully complete testing or some part of the requirement,
initial accreditation shall be completed within eighteen (18) months
from the date of the assessor 's election to office. Initial
accreditation shall consist of suc cessful completion of two (2)
academic units. The first academic unit shall c onsist of basic ad
valorem taxation law, legal responsibilities of the assessor's
office, the role of the county assessor, valuation requiremen ts and
assessment administration. The second academic unit shall consist
of basic appraisal and assessment proce sses.
2. Within one (1) year eighteen (18) months from the completion
date of initial accreditation, the assessor shall be required to
successfully complete advanced accreditati on. If the assessor does
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not successfully complete advanced accreditation tes ting or some
part of the requirement, advanced accreditation shall be completed
by July 1, 1995, for persons holding office on May 27, 1993, or for
persons assuming office after May 27, 1993, within eighteen (18)
months from the date initial accreditation is completed. Advanced
accreditation shall consist of successful completion of five (5)
academic units. Each unit shall consist of one of the following
topics:
a. appraisal procedures,
b. valuation of personal property,
c. valuation of agricultural prope rty,
d. mass appraisal procedures, and
e. cadastral mapping.
3. A county assessor's deputy not previously accredited
pursuant to paragraphs 1 and 2 of this subsection shall be s ubject
to the same requirements as the county assessor. Failure to
complete the accreditations within the times prescribed shall result
in dismissal termination of the deputy.
4. For any person required to achieve accre ditation pursuant to
this section and for whom the period of time to complete the
accreditation is not otherwise prescribed, the accreditation shall
be completed within eighteen (18) months of January 1, 1991, or
within eighteen (18) months of the beginnin g date of employment if
such person is initially employed after January 1, 1991.
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C. Each county assessor Persons designated in subsection A of
this section who has have successfully completed advanced
accreditation shall thereafter be required to complete a continuing
education requirement of thirty (30) hours every three (3) years.
Failure to complete the continui ng education requirement shall
result in forfeiture of any travel reimbursement until the
requirement is completed. Continuing education shall consist of
successful completion of academic units on changes in Oklahoma
Statutes affecting ad valorem taxation , real estate or appraisal,
valuation and appraisal methods, mass appraisal methods or other
topics appropriate to the improvement of county as sessor's offices.
A deputy who has completed advanced accreditation as required by
this section shall be subject to the continuing education
requirement.
D. The Oklahoma State University Center for Local Government
Technology, in cooperation with the Okl ahoma Tax Commission and the
County Assessors' Association, shall develop educational
requirements, curriculum ma terials, appropriate study resources and
examinations for an education program for accreditation purposes
established in this section. The Okl ahoma State University Center
for Local Government Technology shall provide necessary classes,
seminars and materials in support of the accreditation requirements.
Nothing in this section shall be construed to prohibit use of the
International Association of Assessing Officers' course work, where
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applicable, or any of its professional designations, as a substitute
for or supplement to the accreditation program requirements.
E. For purposes of the administration of the accreditation
requirements, the Oklah oma State University Center for Local
Government Technology shall be responsible for keeping an official
record as to the accreditation of individual county assessors and
deputies and others who are required to achieve accreditation. Such
record shall be the sole responsibility of Oklahoma State University
and shall be defined as an open record under Section 24A.1 e t seq.
of Title 51 of the Oklahoma Statutes. The Oklahoma State University
Center for Local Government Technology shall be responsible for
forwarding only the pass/fail results of individual testing to the
Tax Commission. The Tax Commission shall issue t he accreditations
to all persons who have so qualified. All expenses incurred in the
performance of the duties imposed upon the Oklahoma State University
Center for Local Government Technology shall be paid out of from
funds deposited in the County Govern ment Education-Technical
Revolving Fund as provided in Section 6 of this act, appropriated or
otherwise made available to the Tax Commission, o r the University
may charge a reasonable fee to defray the cost of sponsoring the
educational accreditation acade mic units required by this section.
F. The Oklahoma State University Center for Local Government
Technology, in cooperation with the County As sessors' Association
and the County Treasurers' Association shall provide computer
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software programs, support of software and hardware, including
installation, maintenance, data management and training, to counties
currently using the services previously p rovided by the State
Auditor and Inspector. All expenses incurred in the performance of
the duties imposed upon the Oklahoma State University Center for
Local Government Technology shall be paid out of from funds
deposited in the County Government Educati on-Technical Revolving
Fund as provided by Section 6 of this act , appropriated or otherwise
made available to the Tax Commission, or the University may charge a
reasonable fee to defray the cost of sponsoring the County Computer
Assistance Program support services required by this s ection.
G. The Oklahoma State University Center for Local Government
Technology, in cooperation with the County Assessors' Association,
shall provide the administration, support, training and
implementation of the Oklahoma State University Center for Loca l
Government Technology-sponsored computer-assisted mass appraisal
computer software system to any county using the services provided
by the Ad Valorem Division of the Oklahoma Tax Commission and other
counties upon request on th e effective date of this ac t, if such
county elects to adopt the Oklahoma State University Center for
Local Government Technology-sponsored program. All expenses
incurred in the performance of the duties imposed upon the Oklahoma
State University Center f or Local Government Technol ogy for the
computer-assisted mass appraisal program shall be paid out of from
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funds deposited in the County Government Education-Technical
Revolving Fund as provided by Section 6 of this act , appropriated or
otherwise made avail able to the Oklahoma Tax Commiss ion.
H. All powers, duties, responsibilities, property, assets,
liabilities, fund balances, encumbrances and obligations of the Ad
Valorem Division of the Oklahoma Tax Commission relating to the
computer-assisted mass appraisal system, referenced in subse ction G
of this section, including, but not limited to, program management,
support and training, are hereby transferred to the Oklahoma State
University Center for Local Government Technology.
I. Effective January 1, 2024, and thereafter, each elected
county assessor, first deput ies, and all personnel, including
contractors, involved in the appraisal of all energy producing
properties, including petroleum, wind energy, and solar energy real
property and personal property assets shall be required to
successfully complete a course provided by the Oklahoma State
University Center for Loc al Government Technology on the valuation
of energy producing properties within twelve (12) months of the
effective date of this act. After the completion of the initial
energy valuation course, all personnel described in this section
shall be required to attend a continuing education course on the
valuation of energy producing property provided by the Oklahoma
State University Center for Loca l Government Technology during the
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personnel's three-year accreditation continuing education cycle as
mentioned in subsection C of this section.
SECTION 2. This act shall become effective November 1, 2023.
COMMITTEE REPORT BY: COMMITTEE ON GENERAL GOVERNMENT
April 13, 2023 - DO PASS