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ENGROSSED SENATE AMENDMENT
TO
ENGROSSED HOUSE
BILL NO. 3240 By: Lawson of the House
and
Gollihare of the Senate
[ ad valorem – duties - Ad Valorem Division – data -
effective date ]
AMENDMENT NO. 1. Page 1, strike the stricken title, enactin g clause
and entire bill and insert
“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 STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2840, is
amended to read as follow s:
Section 2840. A. Each county assessor shall prepare, build ,
and maintain permanent records containing the following information:
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1. The classification, grade , and value of each tract of land
located outside cities and towns and platted subdivisions a nd
additions and the improvements thereon;
2. The description and value of all lots and tracts and the
improvements thereon, and a list of lands that have been annexed to
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 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 taxable
property, and shall be in such forms as may be acceptable to the
Oklahoma Tax Commission. It shall not be necessary to place upon
such records any grade or value on land a nd 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, chari table, or educational purposes, such as
churches, schools, colleges, universities, 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.
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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
assessed valuations in conformity therewith. Such maintenance,
revision, and correction shall be made each year base d 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 the 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 any 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 appropr iations for supplies, deputy hire , or
traveling expenses for the performance of the duties imposed upon
the county assessor by this section, such appropriations may be
obtained by mandamus action instituted in district court by the
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county assessor or any o ther 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
Commission. Where the classification 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 co mplete the work of the agency with the
United States Census Bureau.
SECTION 2. This act shall become effective November 1, 2024. ”
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Passed the Senate the 25th day of April, 2024.
Presiding Officer of the Senate
Passed the House of Re presentatives the ____ day of __________,
2024.
Presiding Officer of the House
of Representatives
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ENGROSSED HOUSE
BILL NO. 3240 By: Lawson of the House
and
Gollihare of the Senate
[ ad valorem – duties - Ad Valorem Division – data -
effective date ]
BE IT ENACTED BY THE P EOPLE OF THE STATE OF OKLAHOMA:
SECTION 3. AMENDATORY 68 O.S. 2021, Section 2875, is
amended to read as follows:
Section 2875. A. There is hereby create d within the Oklahoma
Tax Commission the Ad Valorem Division. The Ad Valorem Division
shall have the authority and it shall be its duty to:
1. Confer with and assist county assessors and county boards of
equalization in the performance of their duties, t o the end that all
assessments of prope rty be made relative, just and uniform and that
real property and tangible p ersonal property may be assessed at its
fair cash value estimated at the price it would bring at a fair
voluntary sale;
2. Prescribe forms w ith numbers ascribed thereto for the co unty
assessors' use in assessment proc edure, including property
classification and appraisal form s;
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3. Provide technical assistance to county assessors and county
boards of equalization in the services of appraisal e ngineers;
4. Provide from year to year schedules of values of personal
property in accordance with Uniform Standar ds of Professional
Appraisal Practice (USPAP) and International Association of
Assessing Officers (IAAO) requirements to aid county assessors in
the assessment of personal property ;
5. Conduct training schools, instit utes, conferences and
meetings for the purpose of improving the qualifications of county
assessors and their deputies as requ ired by law;
6. Prepare and furnish from time to time to county assessors an
assessors' manual. Such manual shall include, but no t be limited
to, valuation methodologi es for property in a county for which no
comparable property exists in order for a coun ty assessor to
establish a value for ad valorem tax pu rposes. The manual shall
include information concerning valuation of hazardo us waste disposal
facilities and such other types of facili ties as may be requested by
the county assessor for which the asse ssor does not have adequate
data to value such propert y;
7. Render such other assistance as may be conducive to the
proper assessment of property for ad valorem taxatio n;
8. Recommend rules to the Tax Commission establishing uniform
procedures and standa rds for the appraisal of real property by
county assessors;
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9. Develop assessment manuals fo r the valuation of manufactured
homes and periodic updates for such manuals for use by county
assessors; and
10. Promptly notify county assessors, county treasure rs and
members of county excise and equalization board s of any changes to
the laws relating to ad valorem taxation.
B. The county assessors shall not use any form not p rescribed
or approved by the Ad Valorem Division.
C. Each county assessor shall comply with the rules and guides
adopted by the Oklahoma Tax Commission.
D. The Ad Valorem Divisio n, upon request of any county
assessor, shall furnish to the county assessor any information show n
by its files and records as to any real and personal property,
subject to taxation, including income and expense data as shown by
income tax returns, to the end that no property shall escape
taxation, and this information is to be fu rnished notwithstandi ng
any statute that such files and records shall be confidential a nd
privileged.
E. The Ad Valorem Division shall be au thorized to obtain
information relating to the ownership, location, taxable s tatus or
valuation for purposes of ad valorem taxation of r eal or personal
property from any state agency, board, commission, department,
authority or other division of state gove rnment if necessary to
respond to a request by a county assessor as provided by subsection
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D of this section. Such information shall be confidential and
privileged and shall only be released to a count y assessor in order
to locate, discover and correctly value taxable property as required
by law.
F. The Ad Valorem Division, upon request of the agency
designated as the Census Bureau State Data Ce nter, shall furnish all
location data and addresses necess ary for the agency to complete its
work with the United States Census Bureau.
SECTION 4. This act shall bec ome effective November 1, 2024.
Passed the House of Representatives the 5th day of March, 2024.
Presiding Officer of the House
of Representatives
Passed the Senate the ___ day of __________, 2024.
Presiding Officer of the Senate