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| 3 | + | ENGR. S. A. TO ENGR. H. B. NO. 3240 Page 1 1 | |
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| 28 | + | ENGROSSED SENATE AMENDMENT | |
| 29 | + | TO | |
| 30 | + | ENGROSSED HOUSE | |
| 3 | 31 | BILL NO. 3240 By: Lawson of the House | |
| 4 | 32 | ||
| 5 | 33 | and | |
| 6 | 34 | ||
| 7 | 35 | Gollihare of the Senate | |
| 8 | 36 | ||
| 9 | 37 | ||
| 10 | 38 | ||
| 11 | 39 | ||
| 40 | + | [ ad valorem – duties - Ad Valorem Division – data - | |
| 41 | + | effective date ] | |
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| 15 | 45 | ||
| 16 | - | An Act relating to county assessors; amending 68 O.S. | |
| 17 | - | 2021, Section 2840, which relates to permanent | |
| 46 | + | AMENDMENT NO. 1. Page 1, strike the stricken title, enactin g clause | |
| 47 | + | and entire bill and insert | |
| 48 | + | ||
| 49 | + | ||
| 50 | + | “An Act relating to county assessors; amending 68 | |
| 51 | + | O.S. 2021, Section 2840, which relates to permanent | |
| 18 | 52 | records of the county assessor; prescribing duty of | |
| 19 | 53 | county assessor to submit certain data to the State | |
| 20 | 54 | Data Center; updating statutory language; making | |
| 21 | - | language gender | |
| 55 | + | language gender neutral; and providing an effective | |
| 22 | 56 | date. | |
| 23 | 57 | ||
| 24 | 58 | ||
| 25 | 59 | ||
| 26 | - | ||
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| 29 | - | ||
| 30 | - | SUBJECT: County assessors | |
| 31 | - | ||
| 32 | 60 | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: | |
| 33 | - | ||
| 34 | 61 | SECTION 1. AMENDATORY 68 O.S. 2021, Section 2840, is | |
| 35 | 62 | amended to read as follow s: | |
| 36 | - | ||
| 37 | 63 | Section 2840. A. Each county assessor shall prepare, build , | |
| 38 | 64 | and maintain permanent records containing the following information: | |
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| 66 | + | ENGR. S. A. TO ENGR. H. B. NO. 3240 Page 2 1 | |
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| 39 | 90 | ||
| 40 | 91 | 1. The classification, grade , and value of each tract of land | |
| 41 | 92 | located outside cities and towns and platted subdivisions a nd | |
| 42 | 93 | additions and the improvements thereon; | |
| 43 | - | ||
| 44 | 94 | 2. The description and value of all lots and tracts and the | |
| 45 | 95 | improvements thereon, and a list of lands that have been annexed to | |
| 46 | - | any city or town, commencing with the lowest numbered section and | |
| 96 | + | any city or town, commencing with the lowest numbered section and | |
| 47 | 97 | the different subdivisions and fractional parts thereof in the | |
| 48 | 98 | lowest numbered townships in the lowest numbered range in the | |
| 49 | 99 | county, and ending with the highest numbered section, township , and | |
| 50 | 100 | range and the improvements thereon; and | |
| 51 | - | ||
| 52 | 101 | 3. The information required herein to be shown on such | |
| 53 | 102 | permanent records shall be shown as to tax exempt as well as taxable | |
| 54 | 103 | property, and shall be in such forms as may be acceptable to the | |
| 55 | 104 | Oklahoma Tax Commission. It shall not be necessary to place upon | |
| 56 | 105 | such records any grade or value on land a nd improvements owned by | |
| 57 | - | the United States of America, the State of Oklahoma this state or | |
| 106 | + | the United States of America, the State of Oklahoma this state, or | |
| 58 | 107 | any subdivision thereof, or any land and improvements exempt from ad | |
| 59 | 108 | valorem taxation by reason of the same being used exclusively and | |
| 60 | 109 | directly for religious, chari table, or educational purposes, such as | |
| 61 | 110 | churches, schools, colleges, universities, cemeteries, and all lands | |
| 62 | 111 | owned by railroads, air carriers, and public service corporations | |
| 63 | 112 | that are assessed by the State Board of Equalization. Exempt Indian | |
| 64 | 113 | land and other exempt property shall be valued and the value placed | |
| 65 | 114 | upon such records. | |
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| 116 | + | ENGR. S. A. TO ENGR. H. B. NO. 3240 Page 3 1 | |
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| 66 | 140 | ||
| 67 | 141 | B. When the valuation of the real estate of each county has | |
| 68 | 142 | been completed, as required by this section, it shall be the | |
| 69 | 143 | mandatory duty of the county assessor and each of his or her | |
| 70 | 144 | successors in office, to continuously maintain, revise , and correct | |
| 71 | 145 | the records relating thereto, and to continuously adjust and correct | |
| 72 | 146 | assessed valuations in conformity therewith. Such maintenance, | |
| 73 | 147 | revision, and correction shall be made each year base d upon the | |
| 74 | 148 | results of the calculations required by law to be performed each | |
| 75 | 149 | year in order to determine the fair cash value of all property | |
| 76 | 150 | within the county. | |
| 77 | - | ||
| 78 | 151 | C. Each county assessor shall request in his or her budget | |
| 79 | 152 | request each year sufficient funds to carry out the provisions of | |
| 80 | 153 | this section. It shall be the mandatory duty of the several boards | |
| 81 | 154 | of county commissioners, the several county excise boards, and the | |
| 82 | 155 | several county budget boards each year to make sufficient | |
| 83 | 156 | appropriations to enable the county assessor to perform the duties | |
| 84 | 157 | required of him or her by this section. If any board of county | |
| 85 | 158 | commissioners, county excise board, or county budget board fails, | |
| 86 | 159 | neglects, or refuses, upon written request of the county assessor, | |
| 87 | 160 | to provide adequate appropr iations for supplies, deputy hire , or | |
| 88 | 161 | traveling expenses for the performance of the duties imposed upon | |
| 89 | 162 | the county assessor by this section, such appropriations may be | |
| 90 | - | obtained by mandamus action instituted in district court by the ENR. H. B. NO. 3240 Page 3 | |
| 163 | + | obtained by mandamus action instituted in district court by the | |
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| 165 | + | ENGR. S. A. TO ENGR. H. B. NO. 3240 Page 4 1 | |
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| 91 | 190 | county assessor or any o ther county officer, or any taxpayer of the | |
| 92 | 191 | county. | |
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| 94 | 192 | D. The classification and valuation provided for by this | |
| 95 | 193 | section shall be done under the supervisory assistance of the | |
| 96 | 194 | Oklahoma Tax Commission. The forms used in such classification and | |
| 97 | 195 | valuation of property shall be prescribed by the Oklahoma Tax | |
| 98 | 196 | Commission. Where the classification and valuation has already been | |
| 99 | 197 | completed, it shall not be necessary for the county assessor to | |
| 100 | 198 | again make such classification and valuation, except it shall be the | |
| 101 | 199 | duty of such county assessor to continuously maintain, revise , and | |
| 102 | 200 | correct the same as required by this section. | |
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| 104 | 201 | E. Each county assessor, upon request of the agency designated | |
| 105 | 202 | as the State Data Center, shall furnish all location data and | |
| 106 | 203 | addresses necessary to co mplete the work of the agency with the | |
| 107 | 204 | United States Census Bureau. | |
| 205 | + | SECTION 2. This act shall become effective November 1, 2024. ” | |
| 108 | 206 | ||
| 109 | - | SECTION 2. This act shall become effective November 1, 2024. ENR. H. B. NO. 3240 Page 4 | |
| 110 | - | Passed the House of Representatives the 15th day of May, 2024. | |
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| 208 | + | ENGR. S. A. TO ENGR. H. B. NO. 3240 Page 5 1 | |
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| 233 | + | Passed the Senate the 25th day of April, 2024. | |
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| 237 | + | Presiding Officer of the Senate | |
| 238 | + | ||
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| 240 | + | Passed the House of Re presentatives the ____ day of __________, | |
| 241 | + | 2024. | |
| 242 | + | ||
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| 244 | + | ||
| 245 | + | Presiding Officer of the House | |
| 246 | + | of Representatives | |
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| 248 | + | ENGR. H. B. NO. 3240 Page 1 1 | |
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| 273 | + | ENGROSSED HOUSE | |
| 274 | + | BILL NO. 3240 By: Lawson of the House | |
| 275 | + | ||
| 276 | + | and | |
| 277 | + | ||
| 278 | + | Gollihare of the Senate | |
| 279 | + | ||
| 280 | + | ||
| 281 | + | ||
| 282 | + | ||
| 283 | + | [ ad valorem – duties - Ad Valorem Division – data - | |
| 284 | + | effective date ] | |
| 285 | + | ||
| 286 | + | ||
| 287 | + | BE IT ENACTED BY THE P EOPLE OF THE STATE OF OKLAHOMA: | |
| 288 | + | SECTION 3. AMENDATORY 68 O.S. 2021, Section 2875, is | |
| 289 | + | amended to read as follows: | |
| 290 | + | Section 2875. A. There is hereby create d within the Oklahoma | |
| 291 | + | Tax Commission the Ad Valorem Division. The Ad Valorem Division | |
| 292 | + | shall have the authority and it shall be its duty to: | |
| 293 | + | 1. Confer with and assist county assessors and county boards of | |
| 294 | + | equalization in the performance of their duties, t o the end that all | |
| 295 | + | assessments of prope rty be made relative, just and uniform and that | |
| 296 | + | real property and tangible p ersonal property may be assessed at its | |
| 297 | + | fair cash value estimated at the price it would bring at a fair | |
| 298 | + | voluntary sale; | |
| 299 | + | 2. Prescribe forms w ith numbers ascribed thereto for the co unty | |
| 300 | + | assessors' use in assessment proc edure, including property | |
| 301 | + | classification and appraisal form s; | |
| 302 | + | ||
| 303 | + | ENGR. H. B. NO. 3240 Page 2 1 | |
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| 328 | + | 3. Provide technical assistance to county assessors and county | |
| 329 | + | boards of equalization in the services of appraisal e ngineers; | |
| 330 | + | 4. Provide from year to year schedules of values of personal | |
| 331 | + | property in accordance with Uniform Standar ds of Professional | |
| 332 | + | Appraisal Practice (USPAP) and International Association of | |
| 333 | + | Assessing Officers (IAAO) requirements to aid county assessors in | |
| 334 | + | the assessment of personal property ; | |
| 335 | + | 5. Conduct training schools, instit utes, conferences and | |
| 336 | + | meetings for the purpose of improving the qualifications of county | |
| 337 | + | assessors and their deputies as requ ired by law; | |
| 338 | + | 6. Prepare and furnish from time to time to county assessors an | |
| 339 | + | assessors' manual. Such manual shall include, but no t be limited | |
| 340 | + | to, valuation methodologi es for property in a county for which no | |
| 341 | + | comparable property exists in order for a coun ty assessor to | |
| 342 | + | establish a value for ad valorem tax pu rposes. The manual shall | |
| 343 | + | include information concerning valuation of hazardo us waste disposal | |
| 344 | + | facilities and such other types of facili ties as may be requested by | |
| 345 | + | the county assessor for which the asse ssor does not have adequate | |
| 346 | + | data to value such propert y; | |
| 347 | + | 7. Render such other assistance as may be conducive to the | |
| 348 | + | proper assessment of property for ad valorem taxatio n; | |
| 349 | + | 8. Recommend rules to the Tax Commission establishing uniform | |
| 350 | + | procedures and standa rds for the appraisal of real property by | |
| 351 | + | county assessors; | |
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| 353 | + | ENGR. H. B. NO. 3240 Page 3 1 | |
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| 378 | + | 9. Develop assessment manuals fo r the valuation of manufactured | |
| 379 | + | homes and periodic updates for such manuals for use by county | |
| 380 | + | assessors; and | |
| 381 | + | 10. Promptly notify county assessors, county treasure rs and | |
| 382 | + | members of county excise and equalization board s of any changes to | |
| 383 | + | the laws relating to ad valorem taxation. | |
| 384 | + | B. The county assessors shall not use any form not p rescribed | |
| 385 | + | or approved by the Ad Valorem Division. | |
| 386 | + | C. Each county assessor shall comply with the rules and guides | |
| 387 | + | adopted by the Oklahoma Tax Commission. | |
| 388 | + | D. The Ad Valorem Divisio n, upon request of any county | |
| 389 | + | assessor, shall furnish to the county assessor any information show n | |
| 390 | + | by its files and records as to any real and personal property, | |
| 391 | + | subject to taxation, including income and expense data as shown by | |
| 392 | + | income tax returns, to the end that no property shall escape | |
| 393 | + | taxation, and this information is to be fu rnished notwithstandi ng | |
| 394 | + | any statute that such files and records shall be confidential a nd | |
| 395 | + | privileged. | |
| 396 | + | E. The Ad Valorem Division shall be au thorized to obtain | |
| 397 | + | information relating to the ownership, location, taxable s tatus or | |
| 398 | + | valuation for purposes of ad valorem taxation of r eal or personal | |
| 399 | + | property from any state agency, board, commission, department, | |
| 400 | + | authority or other division of state gove rnment if necessary to | |
| 401 | + | respond to a request by a county assessor as provided by subsection | |
| 402 | + | ||
| 403 | + | ENGR. H. B. NO. 3240 Page 4 1 | |
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| 428 | + | D of this section. Such information shall be confidential and | |
| 429 | + | privileged and shall only be released to a count y assessor in order | |
| 430 | + | to locate, discover and correctly value taxable property as required | |
| 431 | + | by law. | |
| 432 | + | F. The Ad Valorem Division, upon request of the agency | |
| 433 | + | designated as the Census Bureau State Data Ce nter, shall furnish all | |
| 434 | + | location data and addresses necess ary for the agency to complete its | |
| 435 | + | work with the United States Census Bureau. | |
| 436 | + | SECTION 4. This act shall bec ome effective November 1, 2024. | |
| 437 | + | Passed the House of Representatives the 5th day of March, 2024. | |
| 438 | + | ||
| 111 | 439 | ||
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| 114 | 442 | Presiding Officer of the House | |
| 115 | 443 | of Representatives | |
| 116 | 444 | ||
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| 118 | 446 | ||
| 119 | - | Passed the Senate the 25th day of April, 2024. | |
| 447 | + | Passed the Senate the ___ day of __________, 2024. | |
| 448 | + | ||
| 120 | 449 | ||
| 121 | 450 | ||
| 122 | 451 | ||
| 123 | 452 | Presiding Officer of the Senate | |
| 124 | 453 | ||
| 125 | 454 | ||
| 126 | - | OFFICE OF THE GOVERNOR | |
| 127 | - | Received by the Office of the Governo r this ____________________ | |
| 128 | - | day of ___________________, 20_______, at _______ o'clock _______ M. | |
| 129 | - | By: _________________________________ | |
| 130 | - | Approved by the Governor of the State of Oklahoma this _____ ____ | |
| 131 | - | day of ___________________, 20_______, at _______ o'cloc k _______ M. | |
| 132 | 455 | ||
| 133 | - | ||
| 134 | - | _________________________________ | |
| 135 | - | Governor of the State of Oklahoma | |
| 136 | - | ||
| 137 | - | OFFICE OF THE SECRETARY OF STATE | |
| 138 | - | Received by the Office of the Secretary of State this __________ | |
| 139 | - | day of ___________________, 20_______, at _______ o'clock _______ M. | |
| 140 | - | By: _________________________________ |