Article 28. AD Valorem Tax Code

• 68 OK ST T. Ch. 1, Art. 28, Disp Table
• 68 OK ST T. Ch. 1, Art. 28, Refs & Annos
• § 2801. Short Title—AD Valorem Tax Code
• § 2802. Definitions
• § 2802.1. Implementation of Oklahoma Constitution Article X, § 8b—Definitions—Promulgation of Rules
• § 2802.2. Date of Delivery or Payment
• § 2803. Classification of Property—Valuation of Classes—Uniformity of Treatment
• § 2804. Property Subject to Tax
• § 2805. Fees or Taxes to be Levied in Lieu of AD Valorem Tax
• § 2806. Real Property Defined
• § 2807. Personal Property Defined
• § 2807.1. Livestock Employed in Support of Family Defined
• § 2808. Definitions—Certain Property to be Assessed by State Board of Equalization
• § 2809. Farm Tractors—Subject of Tax—Definition—Designation
• § 2810. Repealed by Laws 1997, C. 294, § 30, eff. July 1, 1997
• § 2811. Manufactured Homes Not Registered or Assessed for AD Valorem Taxation—Listing and Assessment—Proof of Registration and Payment of Taxes—Exemptions
• § 2812. Manufactured Homes—Locus of Listing and Assessment—Transmission of Information
• § 2813. Manufactured Homes—Listing, Assessment and Payment of Tax
• § 2814. Office of County Assessor—Creation—Filling
• § 2815. County Assessor—Oath
• § 2815.1. Removal of Elected Officials from Office—Exhaustion of Remedies
• § 2815.2. Current Boundary Descriptions—Maintenance and Use by County Assessor
• § 2816. Officers and Personnel—Educational Accreditation
• § 2817. Valuation and Assessment of Property—Fair Cash Value—Use Value
• § 2817.1. Implementation of Oklahoma Constitution Article X, § 8b—Increasing Taxable Fair Cash Value of Locally Assessed Real Property
• § 2817.2. Buffer Strips—Uniform Certified Document—Duties of Conservation Commission
• § 2817.3. Exclusion of Property Used for Desulphurization of Gasoline or Diesel Fuel
• § 2818. Taxpayer's Return Not Conclusive of Value—Raising or Lowering Returned Value—Separate Valuation by County Assessor—Inspection and Examination of Premises
• § 2819. Determination of Taxable Value
• § 2819.1. Notice of Intent to Decrease Assessment Ratio—Public Meetings
• § 2820. Visual Inspection of Taxable Property
• § 2821. Physical Inspection of Real Property—Type of Information to be Gathered—Recording—Cadastral Maps and Parcel Identification System to be Acquired and Maintained—Comprehensive Sales File—Office Equipment
• § 2822. Adequate Provisions to Effectuate Visual Inspection Program to be Included in Assessors' Budgets
• § 2823. Cost of Comprehensive Visual Inspection Program
• § 2824. Special Assistance in Valuation of Certain Property
• § 2825. Valuation Guidance and Assistance
• § 2826. Appraisers—Valuations—Reassessment
• § 2827. Books, Records and Materials to be Maintained by County Assessor
• § 2828. Visual Inspection Program—Annual Progress Report to Legislature
• § 2829. Valuation of Property Pursuant to Accepted Mass Appraisal Methodology
• § 2829.1. County Assessor Fee Revolving Fund
• § 2830. Monitoring Valuations—Noncompliance Guidelines and Procedure
• § 2831. Place of Listing and Assessment
• § 2832. Persons Required to List Property
• § 2833. Jointly Owned Property—Listing, Assessment and Taxation—Taxes as Lien
• § 2834. Subdivided Land or Lot—Surveying and Platting
• § 2835. Forms for Listing and Assessment of Property
• § 2836. County Assessor to Take Lists—Meeting Taxpayers—Taxpayer Failing to Meet Assessor—Receiving Lists at Assessor's Office—Penalty for Failure to List
• § 2837. Corporations—Assessment
• § 2838. Corporations—Lists or Schedules of Property—Tax Liability of Property—Statement of Capital Stock, Capital, Indebtedness and Other Financial Information
• § 2839. Statements of Capital Invested and Other Necessary Information—Neglect, Failure or Refusal to Furnish Information
• § 2840. County Assessor to Prepare, Build and Maintain Certain Permanent Records
• § 2841. Land List
• § 2842. Assessment Roll—Form—Content—Adjustments—Annual Report
• § 2843. Unlisted Personal Property—Discovery and Assessment
• § 2844. Omitted Property—Entry on Assessment Rolls and Tax Rolls—Assessments—Arrearages—Taxing During Current Year
• § 2845. Assessment of Unassessed Real Estate
• § 2846. Undervalued and Underassessed Property—Reassessment
• § 2847. Property of Railroads, Air Carriers and Public Service Corporations—Valuation and Assessment
• § 2848. Railroads, Air Carriers and Public Service Corporations—Sworn Lists or Schedules
• § 2849. Repealed by Laws 1988, C. 258, § 7, Emerg. Eff. June 27, 1988
• § 2850. Transmission Companies—Sworn Lists or Schedules
• § 2851. Pipeline Companies—Sworn Statement or Schedule
• § 2851.2. Task Force on Valuation of Gas Gathering System Assets
• § 2851.3. Valuation Methodology of Gas Gathering System Assets—Local or Central Assessment—Changes
• § 2852. Gas, Light, Heat and Power Companies—Sworn Statement
• § 2853. Electric Light and Power Companies—Statement Under Oath
• § 2854. Waterworks and Power Companies—Sworn Return
• § 2855. Sleeping-Car and Parlor-Car Companies—Statement Under Oath—Valuation and Assessment
• § 2856. Express Companies—Statement Under Oath—Assessment
• § 2857. Railroad, Air Carrier or Public Service Corporations—Failure or Refusal to Make Statements or Schedules—Ascertainment of Value—Penalty
• § 2858. Railroad, Air Carrier and Public Corporations—Findings as to Assessment—Powers, Duties and Authority of Tax Commission Relating to Assessment—Discovery and Inspection of Personal Property
• § 2859. Railroads, Air Carriers and Public Service Corporations—Returns Not Conclusive as to Value or Amount of Property—Duties, Power and Authority of State Board of Equalization
• § 2860. Railroads, Air Carriers and Public Service Corporations—Certification of Assessed Valuations
• § 2861. County Boards of Equalization—Creation—Membership—Appointment—Term—Qualifications—Secretary and Clerk—Conflicts and Disputes—Unlawful Acts—Penalty
• § 2862. County Board of Equalization Members—Oath—Training Course—Compensation
• § 2863. County Board of Equalization—Sessions—Purpose—Special Sessions—Duties and Authority—Hearing Officers
• § 2864. State Board of Equalization—Membership—Sessions—Officers—Quorum—Powers, Duties and Authority—Fees
• § 2865. Oklahoma Tax Commission—Adjustment and Equalization of Valuation of Real and Personal Property—Findings—Powers, Duties and Authority
• § 2866. Oklahoma Tax Commission—Equalization Ratio Study
• § 2867. Abstract of Assessments
• § 2868. Tax Rolls—Preparation—Contents
• § 2869. Extension of Tax Levies on Tax Rolls—Delivery of Tax Rolls to County Treasurer—Filing Abstract of Tax Rolls—Correction of Levy or Tax Rolls—Assessor's Warrant—Receipt and Acceptance of Tax Rolls—Collection of Taxes
• § 2870. Destruction or Loss of Tax Lists, Rolls or Abstracts
• § 2871. Correction or Alteration of Tax Rolls—Board of Tax Rolls Corrections Created
• § 2872. Compensation of Chairman of County Board of Equalization for Attendance of Meetings of Board of Tax Rolls Corrections
• § 2873. Board of Tax Rolls Corrections—Modification of Valuation of Property
• § 2874. Correction of Clerical Errors on Tax Rolls
• § 2875. AD Valorem Division of Oklahoma Tax Commission—Creation—Authority and Duties
• § 2876. Increase in Valuation—Notice—Complaints and Hearings
• § 2876.1. Schedule of Protest Timeline to be Provided
• § 2877. Appeal from Action by County Assessor to County Board of Equalization—Hearing Procedure—Record—Time and Form of Appeal—Failure to Appear at Hearing Without Advance Notice—Assessment of Costs
• § 2878. Repealed by Laws 1989, C. 321, § 28
• § 2879. Repealed by Laws 1989, C. 321, § 28
• § 2880. Repealed by Laws 1989, C. 321, § 28
• § 2880.1. Appeal of Order of County Equalization Board to District Court—Notice of Appeal—Appeal to Supreme Court—Legal Counsel for Assessor—Costs—Presumption of Correctness of Valuation
• § 2881. Railroads, Air Carriers and Public Service Corporations—Increase of Evaluation of Property—Notice—Complaints and Hearings—Appeals to Court of Tax Review and Supreme Court
• § 2882. Noncompliance with Legal Requirement for Level and Uniformity of Assessments—Notice to Correct Assessment—Filing of Complaint by County—Publication of Notice of Order to Correct Assessment—Answer—Hearing—Appeal
• § 2883. Appeal to Court of Tax Review of Decision to Correct Category 2 or Category 3 Noncompliance in Valuation Procedure—Notice of Intent to Appeal—Answer—Hearing—Appeal to Supreme Court
• § 2884. Payment and Appeal of Protested Taxes
• § 2885. Exclusiveness of Remedies—Precedence of Appeals
• § 2886. Illegality for Which NO Appeal Provided—Payment—Notice of Suit—Investment of Protested Taxes
• § 2887. Exempt Property
• § 2887.1. Application for Exemption by Charitable Institutions
• § 2888. Homestead, Rural Homestead and Urban Homestead Defined
• § 2889. Homesteads—Classification—Exemption from AD Valorem Taxation
• § 2890. Additional Homestead Exemption
• § 2890.1. Application for Limit on Fair Cash Value of Homestead—Qualifications for Limitation
• § 2891. Homestead Exemption—Forms
• § 2892. Homestead Exemption—Application
• § 2893. Homestead Exemption—Approval or Rejection—Notice
• § 2894. Homestead Exemption—Review of Applications by County Board of Equalization
• § 2895. Homestead Exemption—Hearing Before County Board of Equalization when Application Rejected or Amount Changed—Appeal
• § 2896. Homesteads—Separate Listing and Assessment—Buildings Used for Both Dwelling and Business or Commercial Purposes—Rural Homesteads
• § 2897. Homestead Exemption—Laws Relating to Assessment of Property Not Impaired
• § 2898. Rules and Regulations
• § 2899. County Assessor—Report to Tax Commission
• § 2899.1. Requests to County Assessors from County Officials, Peace Officers or Law Enforcement Organizations to Keep Personal Information Confidential
• § 2899.2. Annual Report to School Districts Listing Taxpayer Protests