An Act
ENROLLED 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.
SUBJECT: County assessors
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:
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 ann exed to
any city or town, commencing with the lowest numbered section and ENR. H. B. NO. 3240 Page 2
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, tow nship, 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 co rporations
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
assessed valuations in c onformity 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 m ay be
obtained by mandamus action instituted in district court by the ENR. H. B. NO. 3240 Page 3
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 assista nce 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 c ounty 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 de signated
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. ENR. H. B. NO. 3240 Page 4
Passed the House of Representatives the 15th day of May, 2024.
Presiding Officer of the House
of Representatives
Passed the Senate the 25th day of April, 2024.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governo r this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _____ ____
day of ___________________, 20_______, at _______ o'cloc k _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________