Req. No. 3734 Page 1 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
COMMITTEE SUBSTITUTE
FOR ENGROSSED
HOUSE BILL 3240 By: Lawson of the House
and
Gollihare of the Senate
COMMITTEE SUBSTITUTE
An Act relating to county assessors; amending 6 8 O.S.
2021, Section 2840, which relates to permanent
records of the county assessor; prescribing duty of
county assessor to submit certain data to the State
Data Center; updating statutory language; making
language gender neutral; and providing an effecti ve
date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2840, is
amended to read as follows:
Section 2840. A. Each county assessor shall prepare, build ,
and maintain permanent records containing the following information:
1. The classification, grade , and value of each tract of land
located outside cities and towns and platted subdivisions and
additions and the improvements thereon;
2. The description and value of al l lots and tracts and the
improvements thereon, and a list of lands that have been annexed to
Req. No. 3734 Page 2 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
any city or town, co mmencing with the lowest numbered section and
the different subdivisions and fractional parts thereof in the
lowest numbered townships in the lowest numbered range in the
county, and ending with the highest numbered section, township , and
range and the improvements thereon; and
3. The information required herein to be shown on such
permanent records shall be shown as to tax exempt as well as ta xable
property, and shall be in such forms as may be acceptable to the
Oklahoma Tax Commission. It shall not be n ecessary to place upon
such records any grade or value on land and improvements owned by
the United States of America, the State of Oklahoma this state, or
any subdivision thereof, or any land and improvements exempt from ad
valorem taxation by reason of the same being used exclusively and
directly for religious, charitable, or educational purposes, such as
churches, schools, colleges, universit ies, cemeteries, and all lands
owned by railroads, air carriers, and public service corporations
that are assessed by the State Board of Equalization. Exempt Indian
land and other exempt property shall be valued and the value placed
upon such records.
B. When the valuation of the real estate of each county has
been completed, as required by this section, it shall be the
mandatory duty of the county assessor and each of his or her
successors in office, to continuously maintain, revise , and correct
the records relating thereto, and to continuously adjust and correct
Req. No. 3734 Page 3 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
assessed valuations in conformity therewith. Such ma intenance,
revision, and correction shall be made each year based upon the
results of the calculations required by law to be performed each
year in order to determine the fair cash value of all property
within the county.
C. Each county assessor shall request in his or her budget
request each year sufficient funds to carry out the provisions of
this section. It shall be the mandatory duty of t he several boards
of county commissioners, the several county excise boards, and the
several county budget boards each year to make sufficient
appropriations to enable the county assessor to perform the duties
required of him or her by this section. If an y board of county
commissioners, county excise board, or county budget board fails,
neglects, or refuses, upon written request of the county assessor,
to provide adequate appropriations for supplies, deputy hire , or
traveling expenses for the performance o f the duties imposed upon
the county assessor by this section, such appropriations may be
obtained by mandamus act ion instituted in district court by the
county assessor or any other county officer, or any taxpayer of the
county.
D. The classification and valuation provided for by this
section shall be done under the supervisory assistance of the
Oklahoma Tax Commission. The forms used in such classification and
valuation of property shall be prescribed by the Oklahoma Tax
Req. No. 3734 Page 4 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Commission. Where the classific ation and valuation has already been
completed, it shall not be necessary for the county assessor to
again make such classification and valuation, except it shall be the
duty of such county assessor to continuously maintain, revise , and
correct the same as required by this section.
E. Each county assessor, upon request of the agency designated
as the State Data Center, shall furnish all location data and
addresses necessary to complete the work of the agency with the
United States Census Bureau.
SECTION 2. This act shall become effective November 1, 2024.
59-2-3734 QD 4/8/2024 4:21:49 PM