2019 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-2835. Forms for listing and assessment of property.
A. On or before January 1 of each year, the Oklahoma Tax Commission shall prescribe for the use of all county assessors, suitable blank forms for the listing and assessment of all property, both real and personal. Such forms shall contain such information and instructions as may be necessary in order to obtain a full and complete list of all taxable property and such forms shall be used uniformly throughout the state. Any change in these forms must have the approval of the Tax Commission.
B. It shall be the duty of the county assessor to furnish such forms to any taxpayer upon request, and all personal property shall be listed on such forms in the manner provided therein. Such lists shall be signed and sworn to and filed with the county assessor not later than March 15 of each year; and such lists may show the description of real property, which may be by subdivision of quarter sections, or less if any such subdivision is owned in less quantity, describing such less quantity by United States Land Survey nomenclature if that can be done, otherwise by metes and bounds, according to ownership.
C. Real estate need not be listed by the taxpayer, but may be listed if the taxpayer so desires, in which case the list shall show the taxpayer's estimate of the value of each tract of land and shall separately show the value of the buildings and improvements thereon.
D. All such sworn lists of property shall contain such other information concerning both real and personal property as may be required by such forms so prescribed.
E. All such sworn lists of property, any other documents produced by a taxpayer to the assessor or the board of equalization during the informal and formal hearing process, or during discovery in any ad valorem tax appeal in the Court of Tax Review or the district court, shall be protected as confidential and shall not be available for inspection under the Open Records Act.
Added by Laws 1988, c. 162, § 35, eff. Jan. 1, 1992. Amended by Laws 2000, c. 314, § 25, eff. July 1, 2000; Laws 2006, c. 272, § 18; Laws 2015, c. 263, § 1, emerg. eff. May 6, 2015.
