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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
SENATE BILL 742 By: Pederson
AS INTRODUCED
An Act relating to ad valorem tax; amending 68 O.S.
2021, Section 3102, which relates to notice of
delinquency for taxes on personal pr operty; requiring
request and submission to the county treasurer of the
listing of assets as reported by the delinquent
taxpayer after certain notice; requiring
confidentiality; providing exception to inspection
under the Oklahoma Open Records Act; amending 51 O.S.
2021, Section 24A.5, which relates to the Oklahoma
Open Records Act; provi ding exception; and providing
an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 20 21, Section 3102, is
amended to read as follows:
Section 3102. A. Except for periods governed by the provisions
of subsection C of Section 3148 of this title, within sixty (60)
days after taxes on personal property shall become delinquent as of
April 1, the county treasurer shall mai l notice to the last -known
address of such delinquent taxpayer and cause a general notice to be
published one time in some newspaper of general circulation,
published in the county, giving the name of each person owi ng
delinquent personal property taxes, s tating the amount thereof due,
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and stating that such delinquent personal property taxes, within
thirty (30) days from date of this publication, shall be place d on a
personal property tax lien docket in the office of the county
treasurer and the homestead e xemption of such taxpayer shall be
canceled pursuant to Section 2892 of this title. Such liens are
superior to all other liens, conveyances or encumbrances f iled
subsequent thereto, on real or personal property. Th e tax lien
shall be a lien on all real a nd personal property of the taxpayer in
the county for a period of seven (7) years, except as otherwise
provided in subsection B of Section 3103 of this title . From and
after the entry of the tax upon the tax lien d ocket, any person
claiming any interest in any land or personal property can sue the
county treasurer and board of county commissioners in the district
court to determine the validity or priority of the lien.
B. Upon providing notice to the delinquent taxpayer, the county
treasurer shall request, and the county assessor shall submit to the
county treasurer, the listing of assets reported by the delinquent
taxpayer. The information submitted pursuant to this subsection
shall be protected as confidential by the count y treasurer and shall
not be available for inspection under the Oklahoma Open Records Act.
SECTION 2. AMENDATORY 51 O.S. 2021, Section 24A.5, is
amended to read as follows:
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Section 24A.5. All records of public bodies and public
officials shall be open to any person for inspection, copying, or
mechanical reproduction during regular business hours; provid ed:
1. The Oklahoma Open Records Act, Sections 24A.1 through 24A.30
of this title, does not apply to records specifically require d by
law to be kept confidential including:
a. records protected by a state evidentiary privilege
such as the attorney -client privilege, the work
product immunity from discovery and the identity of
informer privileges,
b. records of what transpired during meetings of a public
body lawfully closed to the public such as executive
sessions authorized under the Oklahoma Open Meeting
Act,
c. personal information within driver records as defined
by the Driver’s Privacy Protection Act, 18 United
States Code, Sections 2721 through 2725,
d. information in the files of the Board of Medicolegal
Investigations obtained pursuant to Sections 94 0 and
941 of Title 63 of the Oklahoma Statutes that may be
hearsay, preliminary unsubstantiated investigation -
related findings, or confidential medical information,
or
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e. any test forms, question banks and answer keys
developed for state licensure examinat ions, but
specifically excluding test preparation materials or
study guides, or
f. information submitted to the county treasurer pursuant
to subsection B of Section 3102 of Title 68 of the
Oklahoma Statutes;
2. All Social Security numbers included in a record may be
confidential regardless of the person ’s status as a public e mployee
or private individual and may be redacted or delet ed prior to
release of the record by the public body;
3. Any reasonably segregable portion of a record containing
exempt material shall be provided after deletion of the exempt
portions; provided h owever, the Department of Public Safety shall
not be required to assemble for the requesting person specific
information, in any format, from driving records relating to any
person whose name and date of birth or whose driver license number
is not furnished by the requesting person.
The Oklahoma State Bureau of I nvestigation shall not be required
to assemble for the requesting person any criminal history records
relating to persons whose names, dates of birth, and other
identifying information required by t he Oklahoma State Bureau of
Investigation pursuant to admi nistrative rule are not furnished by
the requesting person;
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4. Any request for a record which contains individual records
of persons, and the cost of copying, reproducing or certifying each
individual record is otherwise prescribed by state law, the cost may
be assessed for each individual record, or portion thereof requested
as prescribed by state law. Otherwise, a public body may charge a
fee only for recovery of the reasonable, direct costs of r ecord
copying, or mechanical reproduction. Notwithstandin g any state or
local provision to the contrary, in no instance shall the record
copying fee exceed twenty -five cents ($0.25) per page for records
having the dimensions of eight and one -half (8 1/2) by fourteen (14)
inches or smaller, or a maximum of One Do llar ($1.00) per copied
page for a certified copy. However, if the request:
a. is solely for commercial purpose, or
b. would clearly cause excessive disruption of the
essential functions of the pub lic body,
then the public body may charge a reasonable fee to recover the
direct cost of record search and copying; however, publication in a
newspaper or broadcast by news media for news purposes shall not
constitute a resale or use of a record for trade or commercial
purpose and charges for providing copies of electronic data to the
news media for a news purpose shall not exceed the direct cost of
making the copy. The fee charged by the Department of Public Safety
for a copy in a computerized format of a record of the Department
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shall not exceed the direct cost of making the copy unless the fee
for the record is otherwise set by law.
Any public body establishing fees under this act shall post a
written schedule of the fees at its principal office and with the
county clerk.
In no case shall a search fee be charge d when the release of
records is in the public interest, including, but not limited to,
release to the news media, scholars, authors and taxpayers seeking
to determine whether those entrusted with t he affairs of the
government are honestly, faithfully, and competently performing
their duties as public servants.
The fees shall not be used for the purpose of discouraging
requests for information or as obstacles to disclosure of requested
information;
5. The land description tract index of all recorded instru ments
concerning real property required to be kept by the county clerk of
any county shall be available for inspection or copying in
accordance with the provisions of the Oklahoma Open Records Act;
provided, however, the index shall not be copied or mechan ically
reproduced for the purpose of sale of the information;
6. A public body must provide prompt, reasonable access to its
records but may establish reasonable procedures which protect the
integrity and organization of its records and to prevent excessi ve
disruptions of its essential functions. A delay in providing access
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to records shall be limited solely to the time required for
preparing the requested documents and the avoidance of excessive
disruptions of the public body’s essential functions. In n o event
may production of a current request for records be unreasonably
delayed until after completion of a prior records request that will
take substantially longer than the current request. Any p ublic body
which makes the requested records available on the Internet shall
meet the obligation of providing prompt, reasonable access to its
records as required by this paragraph; and
7. A public body shall designate certain persons who are
authorized to release records of the public body for inspection,
copying, or mechanical reproduction. At least one person shall be
available at all times to release records during the regular
business hours of the public body.
SECTION 3. This act shall become effective November 1, 2023.
59-1-1163 QD 1/18/2023 5:08:45 PM