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SENATE FLOOR VERSION
April 8, 2024
COMMITTEE SUBSTITUTE
FOR ENGROSSED
HOUSE BILL NO. 3240 By: Lawson of the House
and
Gollihare of the Senate
An Act relating to county assessors; amending 68 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 effective
date.
BE IT ENACTED BY THE PEOPLE OF THE STAT E 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 all lots and tra cts and the
improvements thereon, and a list of lands that have been annexed to
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any city or town, commencing 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 hi ghest 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 taxable
property, and shall be in such forms as may be accept able to the
Oklahoma Tax Commission. It shall not be necessary 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 impr ovements 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, universities, cemeterie s, and all lands
owned by railroads, air carr iers, 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 t hereto, and to continuously adjust and correc t
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assessed valuations in conformity therewith. Such maintenance,
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 propert y
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 the several boa rds
of county commissioners, the several coun ty 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 any board of county
commissioners, county excise board, or co unty 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 of the duties i mposed upon
the county assessor by this secti on, such appropriations may be
obtained by mandamus action 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
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Commission. Where the classification and valu ation has already been
completed, it shall no t 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 r equest 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.
COMMITTEE REPORT BY: COMMITTEE ON FINANCE
April 8, 2024 - DO PASS AS AMENDED BY CS